DELAWARE POOLED TRUST

Registration No. 811-06322
FORM N-SAR
Annual Period Ended October 31, 2010


SUB-ITEM 77K:  Changes in registrant's certifying accountant

Due to independence matters under the Securities and Exchange Commission's auditor
independence rules relating to the January 4, 2010 acquisition of Delaware Investments
(including Delaware Management Company, Delaware Distributors, L.P. and Delaware Service
Company, Inc.) by Macquarie Group, Ernst & Young LLP ("E&Y") has resigned as the
independent registered public accounting firm for Delaware Pooled Trust (the "Trust") effective
May 20, 2010.  At a meeting held on May 20, 2010, the Board of Trustees of the Fund, upon
recommendation of the Audit Committee, selected PricewaterhouseCoopers LLP ("PwC") to
serve as the independent registered public accounting firm for the Fund for the fiscal year ending
October 31, 2010.  During the fiscal years ended October 31, 2009 and October 31, 2008, E&Y's
audit reports on the financial statements of the Fund did not contain any adverse opinion or
disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or
accounting principles.  In addition, there were no disagreements between the Fund and E&Y on
accounting principles, financial statements disclosures or audit scope, which, if not resolved to
the satisfaction of E&Y, would have caused them to make reference to the disagreement in their
reports.  Neither the Fund nor anyone on its behalf has consulted with PwC at any time prior to
their selection with respect to the application of accounting principles to a specified transaction,
either completed or proposed or the type of audit opinion that might be rendered on the Fund's
financial statements.


SUB-ITEM 77O:  Transactions effected pursuant to Rule 10f-3

Five (5) transactions for the annual period ended October 31, 2010 effected pursuant to Rule 10f-
3, attached as Exhibits.


SUB-ITEM 77Q1:  Exhibits

Exhibit	Reference

77.Q.1(f)	Letter from the independent accountants furnished pursuant to Sub-Item
77K, attached as Exhibit.
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WS: MFG_Philadelphia: 843192: v1