Report of Independent
Registered Public Accounting Firm

To the Shareholders and
Board of Trustees of DWS Target Fund
In planning and performing our audits
of the financial statements of DWS
LifeCompass
Protect 2017 Fund (formerly DWS LifeCompass
Protect Fund), a series of DWS Target
Fund (the Company), as of and for the year
ended April 30, 2009, in accordance with the
standards of the Public Company Accounting
Oversight Board (United States), we
considered the Company's internal control
over financial reporting, including
controls over
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 Company's internal control
over financial reporting. Accordingly, we
express no such opinion.
The management of the Company 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.
A company'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 company; (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 company are being
made only in accordance with authorizations of
management and directors of the company; and (3)
 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 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 company's annual or interim
financial statements will not be
prevented or detected on a timely basis.
Our consideration of the Company'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
 material weaknesses under standards
established by the Public Company Accounting
Oversight Board (United States).
However, we noted no deficiencies in the Company's
internal control over financial
reporting and its operation, including controls over
safeguarding securities, that we
consider to be a material weakness as defined above
as of April 30, 2009.
This report is intended solely for the information
 and use of management and the Board
of Trustees of DWS Target 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.




Ernst & Young LLP

Boston, Massachusetts
June 22, 2009