Report of Independent Registered Public
Accounting Firm

To the Shareholders and
Board of Trustees of DWS U.S. Government
Securities Fund

In planning and performing our audit of the
financial statements of DWS U.S. Government
Securities Fund as of and for the year ended
October 31, 2007, in accordance with the standards
of the Public Company Accounting Oversight
Board (United States), we considered its 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 DWS U.S.
Government Securities Fund's internal control over
financial reporting.  Accordingly, we express no
such opinion.

The management of DWS U.S. Government
Securities 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 company'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. Such
internal control includes policies and procedures
that provide reasonable assurance regarding
prevention or timely detection of unauthorized
acquisition, use or disposition of a company'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 control deficiency 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 significant
deficiency is a control deficiency, or combination of
control deficiencies, that adversely affects the
company's ability to initiate, authorize, record,
process or report external financial data reliably in
accordance with generally accepted accounting
principles such that there is more than a remote
likelihood that a misstatement of the company's
annual or interim financial statements that is more
than inconsequential will not be prevented or
detected. A material weakness is a significant
deficiency, or combination of significant
deficiencies, that results in more than a remote
likelihood that a material misstatement of the
annual or interim financial statements will not be
prevented or detected.

Our consideration of DWS U.S. Government
Securities 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 that
might be significant deficiencies or material
weaknesses under standards established by the
Public Company Accounting Oversight Board
(United States). However, we noted no deficiencies
in DWS U.S. Government Securities Fund's
internal control over financial reporting and its
operation, including controls for safeguarding
securities, that we consider to be a material
weakness as defined above as of October 31, 2007.

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

      /s/Ernst &
Young LLP

Boston, Massachusetts
December 27, 2007