Report of Independent Registered Public
Accounting Firm

To the Shareowners and
Board of Trustees of Pioneer Emerging
Markets Fund
In planning and performing our audit of the
financial statements of Pioneer Emerging
Markets Fund (the Company) as of and for the
year ended November 30, 2008, 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 November 30, 2008.
This report is intended solely for the
information and use of management and the
Board of Trustees of the Company and the
Securities and Exchange Commission and is
not intended to be and should not be used by
anyone other than these specified parties.

Boston, Massachusetts
January 23, 2009