Report of Independent Registered Public Accounting Firm

To the Board of Trustees of Delaware Pooled Trust and the Shareholders of:
The Large-Cap Value Equity Portfolio
The Select 20 Portfolio
The Large-Cap Growth Equity Portfolio
The Focus Smid-Cap Growth Equity Portfolio
The Real Estate Investment Trust Portfolio II
The Delaware Macquarie Real Estate Portfolio
The Core Focus Fixed Income Portfolio
The High-Yield Bond Portfolio
The Core Plus Fixed Income Portfolio
The International Equity Portfolio
The Labor Select International Equity Portfolio
The Emerging Markets Portfolio
The Emerging Markets Portfolio II
The Global Real Estate Securities Portfolio
The Global Fixed Income Portfolio and
The International Fixed Income Portfolio


In planning and performing our audits of the financial statements of The Large-Cap Value Equity
Portfolio, The Select 20 Portfolio, The Large-Cap Growth Equity Portfolio, The Focus Smid-Cap Growth
Equity Portfolio, The Real Estate Investment Trust Portfolio II, The Delaware Macquarie Real Estate
Portfolio, The Core Focus Fixed Income Portfolio, The High-Yield Bond Portfolio, The Core Plus Fixed
Income Portfolio, The International Equity Portfolio, The Labor Select International Equity Portfolio, The
Emerging Markets Portfolio, The Emerging Markets Portfolio II, The Global Real Estate Securities
Portfolio, The Global Fixed Income Portfolio and The International Fixed Income Portfolio (sixteen of
the series constituting Delaware Pooled Trust, hereafter referred to as the "Funds") as of and for the
periods ended October 31, 2010, in accordance with the standards of the Public Company Accounting
Oversight Board (United States), we considered the Funds' internal control over financial reporting,
including controls over 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 Funds'
internal control over financial reporting.  Accordingly, we do not express an opinion on the
effectiveness of the Funds' internal control over financial reporting.

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 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 generally accepted accounting principles.  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
that receipts and expenditures of the company are being made only in accordance with authorizations
of management and trustees of the company; and (3)  provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition, use or disposition of a 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 deficiency, or a
combination of deficiencies, in internal control over financial reporting, such that there is a reasonable
possibility that a material misstatement of the Funds' annual or interim financial statements will not be
prevented or detected on a timely basis.

Our consideration of the 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
over financial reporting that might be material weaknesses under standards established by the Public
Company Accounting Oversight Board (United States).  However, we noted no deficiencies in the
Funds' internal control over financial reporting and its operation, including controls over safeguarding
securities, that we consider to be material weaknesses as defined above as of October 31, 2010.

This report is intended solely for the information and use of management and the Board of Directors of
Delaware Pooled 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.


PricewaterhouseCoopers LLP

Philadelphia, Pennsylvania
December 21, 2010


2

2