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 Directors and the Shareholders
of DWS RREEF World Real Estate & Tactical
Strategies Fund, Inc.:

In planning and performing our audit of the
financial statements of DWS RREEF World Real
Estate & Tactical Strategies Fund, Inc. (the "Fund"),
as of and for the period ended December 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
directors 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 December 31, 2007.

This report is intended solely for the information and use
of the Directors, 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.


February 29, 2008