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 Value Equity Trust and
the Shareholders of DWS S&P 500 Plus Fund:

In planning and performing our audit of the
financial statements of DWS S&P 500 Plus Fund
(formerly
DWS Enhanced S&P 500 Index Fund) (the "Fund"),
as of and for the year ended February 28, 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 February 28, 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
April 27, 2009