Report of Independent Registered Public Accounting Firm
The Board of Directors:
 Sit Mutual Funds, Inc.
 Sit Mid Cap Growth Fund, Inc.
 Sit Large Cap Growth Fund, Inc.




In planning and performing our audits of the financial statements of
Sit Balanced Fund, Sit Dividend Growth Fund, Sit Global Dividend
Growth Fund, Sit International Growth Fund, Sit Small Cap Growth Fund,
and Sit Developing Growth Fund (each a series of Sit Mutual Funds,
Inc.), Sit Large Cap Growth Fund, Inc., and Sit Mid Cap Growth Fund,
Inc. (collectively, the Sit Mutual Funds) as of and for the year
ended June 30, 2010, in accordance with the standards of the Public
Company Accounting Oversight Board (United States), we considered
their internal control over financial reporting, including controls
over safeguarding securities, as a basis for designing our audit
procedures for the purpose of expressing our opinion on the
financial statements and to comply with the requirments of Form
N-SAR, but not for the purpose of expressing an opinion on the
effectiveness of the Sit Mutual Funds internal control over
financial reporting. Accordingly, we express no such opinion.

Management of the Sit Mutual Funds 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 companys 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 U.S.
generally accepted accounting principles.A companys 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 U.S. 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 companys 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 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 combination of deficiencies,in
internal control over financial reporting, such that there is a
reasonable possibility that a material misstatement of the annual or
interim financial statements will not be prevented or detected on a
timely basis.

Our consideration of the Sit Mutual Funds 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 eatablished by the Public
Company Accounting Oversight Board (United States). However, we noted no
deficiencies in the Sit Mutual Funds 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 June 30, 2010.

This report is intended solely for the information and use of management
and the Board of Directors of Sit Mutual 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.

Minneapolis, Minnesota
August 23, 2010