PricewaterhouseCoopers LLP
125 High Street
Boston, MA 02110-1707
Telephone (617) 530 5000
Facsimile (617) 530 5001


Report of Independent Registered Public
Accounting Firm

To the Trustees of DWS Institutional Funds and
Shareholders of Daily Assets Fund Institutional:

In planning and performing our audit of the
financial statements of Daily Assets Fund
Institutional (the "Fund"), as of and for the year
ended June 30, 2009, in accordance with the
standards of the Public Company Accounting
Oversight Board (United States), we considered
the Fund's internal control over financial
reporting, including control activities for
safeguarding securities, as a basis for designing
our auditing procedures for the purpose of
expressing our opinion on the financial
statements and to comply with the requirements
of Form N-SAR, but not for the purpose of
expressing an opinion on the effectiveness of the
Fund's internal control over financial reporting.
Accordingly, we do not express an opinion on
the effectiveness of the Fund's internal control
over financial reporting.

The management of the Fund is responsible for
establishing and maintaining effective internal
control over financial reporting.  In fulfilling this
responsibility, estimates and judgments by
management are required to assess the
expected benefits and related costs of controls.
A fund's internal control over financial reporting
is a process designed to provide reasonable
assurance regarding the reliability of financial
reporting and the preparation of financial
statements for external purposes in accordance
with generally accepted accounting principles.  A
fund's internal control over financial reporting
includes those policies and procedures that (1)
pertain to the maintenance of records that, in
reasonable detail, accurately and fairly reflect the
transactions and dispositions of the assets of the
fund; (2) provide reasonable assurance that
transactions are recorded as necessary to permit
preparation of financial statements in
accordance with generally accepted accounting
principles, and that receipts and expenditures of
the fund are being made only in accordance with
authorizations of management and trustees of
the fund; and (3) provide reasonable assurance
regarding prevention or timely detection of
unauthorized acquisition, use or disposition of a
fund's assets that could have a material effect on
the financial statements.

Because of its inherent limitations, internal
control over financial reporting may not prevent
or detect misstatements. Also, projections of any
evaluation of effectiveness to future periods are
subject to the risk that controls may become
inadequate because of changes in conditions, or
that the degree of compliance with the policies or
procedures may deteriorate.

A deficiency in internal control over financial
reporting exists when the design or operation of
a control does not allow management or
employees, in the normal course of performing
their assigned functions, to prevent or detect
misstatements on a timely basis.  A material
weakness is a deficiency, or a combination of
deficiencies, in internal control over financial
reporting, such that there is a reasonable
possibility that a material misstatement of the
Fund's annual or interim financial statements will
not be prevented or detected on a timely basis.

Our consideration of the Fund's internal control
over financial reporting was for the limited
purpose described in the first paragraph and
would not necessarily disclose all deficiencies in
internal control over financial reporting that might
be material weaknesses under standards
established by the Public Company Accounting
Oversight Board (United States).  However, we
noted no deficiencies in the Fund's internal
control over financial reporting and its operation,
including controls for safeguarding securities,
that we consider to be material weaknesses as
defined above as of June 30, 2009.

This report is intended solely for the information
and use of the Trustees, management, and the
Securities and Exchange Commission and is not
intended to be and should not be used by
anyone other than these specified parties.


PricewaterhouseCoopers LLP
August 25, 2009


PricewaterhouseCoopers LLP
125 High Street
Boston, MA 02110-1707
Telephone (617) 530 5000
Facsimile (617) 530 5001


Report of Independent Registered Public
Accounting Firm

To the Board of Trustees and Shareholders of
DWS Commodity Securities Fund:

In planning and performing our audit of the
financial statements of DWS Commodity
Securities Fund (the "Fund"), as of and for the
year ended June 30, 2009, in accordance with
the standards of the Public Company Accounting
Oversight Board (United States), we considered
the Fund's internal control over financial
reporting, including control activities for
safeguarding securities, as a basis for designing
our auditing procedures for the purpose of
expressing our opinion on the financial
statements and to comply with the requirements
of Form N-SAR, but not for the purpose of
expressing an opinion on the effectiveness of the
Fund's internal control over financial reporting.
Accordingly, we do not express an opinion on
the effectiveness of the Fund's internal control
over financial reporting.

The management of the Fund is responsible for
establishing and maintaining effective internal
control over financial reporting.  In fulfilling this
responsibility, estimates and judgments by
management are required to assess the
expected benefits and related costs of controls.
A fund's internal control over financial reporting
is a process designed to provide reasonable
assurance regarding the reliability of financial
reporting and the preparation of financial
statements for external purposes in accordance
with generally accepted accounting principles.  A
fund's internal control over financial reporting
includes those policies and procedures that (1)
pertain to the maintenance of records that, in
reasonable detail, accurately and fairly reflect the
transactions and dispositions of the assets of the
fund; (2) provide reasonable assurance that
transactions are recorded as necessary to permit
preparation of financial statements in
accordance with generally accepted accounting
principles, and that receipts and expenditures of
the fund are being made only in accordance with
authorizations of management and trustees of
the fund; and (3)  provide reasonable assurance
regarding prevention or timely detection of
unauthorized acquisition, use or disposition of a
fund's assets that could have a material effect on
the financial statements.

Because of its inherent limitations, internal
control over financial reporting may not prevent
or detect misstatements. Also, projections of any
evaluation of effectiveness to future periods are
subject to the risk that controls may become
inadequate because of changes in conditions, or
that the degree of compliance with the policies or
procedures may deteriorate.

A deficiency in internal control over financial
reporting exists when the design or operation of
a control does not allow management or
employees, in the normal course of performing
their assigned functions, to prevent or detect
misstatements on a timely basis.  A material
weakness is a deficiency, or a combination of
deficiencies, in internal control over financial
reporting, such that there is a reasonable
possibility that a material misstatement of the
Fund's annual or interim financial statements will
not be prevented or detected on a timely basis.

Our consideration of the Fund's internal control
over financial reporting was for the limited
purpose described in the first paragraph and
would not necessarily disclose all deficiencies in
internal control over financial reporting that might
be material weaknesses under standards
established by the Public Company Accounting
Oversight Board (United States).  However, we
noted no deficiencies in the Fund's internal
control over financial reporting and its operation,
including controls for safeguarding securities,
that we consider to be material weaknesses as
defined above as of June 30, 2009.

This report is intended solely for the information
and use of the Trustees, management, and the
Securities and Exchange Commission and is not
intended to be and should not be used by
anyone other than these specified parties.


PricewaterhouseCoopers LLP
August 25, 2009