KPMG LLP
99 High Street
Boston, MA 02110-2371
Telephone 617 988 1000
Fax 617 507 8321
Internet www.us.kpmg.com
KPMG LLP, a U.S. limited
liability partnership, is the U.S.
member firm of KPMG International,
a Swiss cooperative.
Report of Independent
Registered Public Accounting Firm
To the Shareholders and
Board of Trustees of
Federated Stock Trust
In planning and performing our audits
of the financial statements of
Federated Stock Trust (the
"Fund") as of and for the year ended
October 31, 2007, in accordance with
the standards of the
Public Company Accounting Oversight
Board (United States), we considered their 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 the Fund's
internal control over financial reporting.
Accordingly, we express no such opinion.
The management of the 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
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 the 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 the 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
control deficiency, or combination of
deficiencies, in internal control
over financial reporting,
such that there is a reasonable possibility
that a material misstatement of the Fund's annual or
interim financial statements will not be
prevented or detected on a timely basis.
Our consideration of the Fund'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 significant
deficiencies or material
weaknesses under standards
established by the Public Company Accounting
Oversight Board (United States). However, we
noted no deficiencies in the Fund's internal
control over financial reporting and their operation,
including controls for safeguarding securities
that we consider to be a material weakness as
defined above as of October 31, 2007.
This report is intended solely for the
information and use of management and the Board of
Trustees of Federated Stock Trust 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/ KPMG LLP
Boston, Massachusetts
December 27, 2007