Report of Independent Registered Public
Accounting Firm

To the Shareholders and
Board of Trustees of DWS State Tax-Free Income
Series

In planning and performing our audits of the
financial statements of DWS State Tax-Free Income
Series (comprising DWS California Tax-Free
Income Fund and DWS New York Tax-Free Fund),
as of and for the year ended August 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 State Tax-Free Income
Series' internal control over financial reporting.
Accordingly, we express no such opinion.

The management of DWS State Tax-Free Income
Series 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 State Tax-Free Income
Series' 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 State
Tax-Free Income Series' 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
August 31, 2007.

This report is intended solely for the information
and use of management and the Board of Trustees
of DWS State Tax-Free Income Series 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
October 19, 2007