Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Trustees of
Delaware Group Foundation Funds
In planning and performing our audits of the financial statements of Delaware Group Foundation Funds
(the "Trust")  as of and for the year ended September 30, 2009,  in accordance with the standards of the
Public Company Accounting Oversight Board (United States), we considered the Trust'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 opinions 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 Trust's internal control over financial reporting. Accordingly, we express no such
opinion.
The management of the Trust 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 Trust'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 Trust'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 September 30, 2009.
This report is intended solely for the information and use of management and the Board of Trustees of
Delaware Group Foundation Funds 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

Philadelphia, Pennsylvania
November 19, 2009