October 27, 2003


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We have read the statements made by Dryden California Municipal
Fund (copy attached), which we understand will be filed with the
Commission, pursuant to Item 77K of Form N-SAR dated October 28, 2003.
We agree with the statements concerning our Firm in such Item 77K.

Yours very truly,



PricewaterhouseCoopers LLP