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 Advisor Funds and
the Shareholders of DWS Short-Term
Municipal Bond Fund:

In planning and performing our audit of
the financial statements of DWS Short-Term
Municipal Bond Fund
(the "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 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
significant deficiencies or 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 October 31,
2007.

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.


December 21, 2007