77B Accountant's Report on Internal Control
Nations Funds Trust

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             Report of Independent Registered Public Accounting Firm

To the Board of Trustees and Shareholders of Nations Funds Trust

In planning and performing our audits of the financial statements of Nations
Asset Allocation Fund, Nations Kansas Municipal Income Fund, Nations Marsico
Focused Equities Fund, Nations Marsico Growth Fund, Nations Marsico 21st Century
Fund, Nations Marsico International Opportunities Fund, Nations MidCap Index
Fund, Nations MidCap Value Fund, Nations New York Tax-Exempt Reserves, Nations
Global Value Fund, Nations Government Securities Fund, Nations High Yield Bond
Fund, Nations LifeGoal Balanced Growth Portfolio, Nations LifeGoal Growth
Portfolio, Nations LifeGoal Income Portfolio, Nations LifeGoal Income and Growth
Portfolio, Nations Intermediate Bond Fund, Nations International Equity Fund,
Nations International Value Fund, Nations California Municipal Bond Fund,
Nations California Intermediate Municipal Bond Fund, Nations California
Tax-Exempt Reserves, Nations Cash Reserves, Nations Convertible Securities Fund,
Nations Government Reserves, Nations Money Market Reserves, Nations Municipal
Reserves, Nations Treasury Reserves, Nations Small Company Fund, Nations Bond
Fund, Nations Short-Intermediate Government Fund, Nations Short-Term Income
Fund, Nations Strategic Income Fund, Nations LargeCap Enhanced Core Fund,
Nations LargeCap Index Fund, Nations MidCap Growth Fund, Nations SmallCap Index
Fund, Nations SmallCap Value Fund, Nations Strategic Growth Fund, Nations Tax
Exempt Reserves, Nations Value Fund, Nations Intermediate Municipal Bond Fund,
Nations Municipal Income Fund, Nations Short-Term Municipal Income Fund, Nations
Florida Intermediate Municipal Bond Fund, Nations Florida Municipal Bond Fund,
Nations Georgia Intermediate Municipal Bond Fund, Nations Maryland Intermediate
Municipal Bond Fund, Nations North Carolina Intermediate Municipal Bond Fund,
Nations South Carolina Intermediate Municipal Bond Fund, Nations Tennessee
Intermediate Municipal Bond Fund, Nations Texas Intermediate Municipal Bond
Fund, Nations Virginia Intermediate Municipal Bond Fund, Corporate Bond
Portfolio, Mortgage- and Asset-Backed Portfolio and High Income Portfolio (each
a portfolio of Nations Funds Trust, hereafter referred to as the "Trust") for
the year ended March 31, 2005, we considered its internal control, including
control activities for safeguarding securities, in order to determine our
auditing procedures for the purpose of expressing our opinion on the financial
statements and to comply with the requirements of Form N-SAR, not to provide
assurance on internal control.

The management of the Trust is responsible for establishing and maintaining
internal control. In fulfilling this responsibility, estimates and judgments by
management are required to assess the expected benefits and related costs of
controls. Generally, controls that are relevant to an audit pertain to the
entity's objective of preparing financial statements for external purposes that
are fairly presented in conformity with generally accepted accounting
principles. Those controls include the safeguarding of assets against
unauthorized acquisition, use or disposition.

Because of inherent limitations in internal control, errors or fraud may occur
and not be detected. Also, projection of any evaluation of internal control to
future periods is subject to the risk that controls may become inadequate
because of changes in conditions or that the effectiveness of their design and
operation may deteriorate.

Our consideration of internal control would not necessarily disclose all matters
in internal control that might be material weaknesses under standards
established by the Public Company Accounting Oversight Board (United States). A
material weakness, for purposes of this report, is a condition in which the
design or operation of one or more of the internal control components does not
reduce to a relatively low level the risk that misstatements caused by error or
fraud in amounts that would be material in relation to the financial statements
being audited may occur and not be detected within a timely period by employees
in the normal course of performing their assigned functions. However, we noted
no matters involving internal control and its operation, including controls for
safeguarding securities, that we consider to be material weaknesses as defined
above as of March 31, 2005.

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

/s/ Pricewaterhouse LLP
PricewaterhouseCoopers LLP
New York, New York
May 26, 2005