Report of Independent Accountants

To the Board of Trustees of Diversified Investors Funds
Group and Shareholders of the Institutional Short Horizon
Strategic Allocation Fund, Institutional Short
Intermediate Horizon Strategic Allocation Fund,
Institutional Intermediate Horizon Strategic Allocation
Fund, Institutional Intermediate Long Horizon Strategic
Allocation Fund and Institutional Long Horizon Strategic
Allocation Fund:

In planning and performing our audits of the financial
statements of the Institutional Short Horizon Strategic
Allocation Fund, Institutional Short Intermediate Horizon
Strategic Allocation Fund, Institutional Intermediate
Horizon Strategic Allocation Fund, Institutional
Intermediate Long Horizon Strategic Allocation Fund
and Institutional Long Horizon Strategic Allocation Fund
(collectively the "Funds"; five of the funds constituting
the Diversified Investors Funds Group) for the year ended
December 31, 2001, we considered their internal control,
including control activities for safeguarding securities,
in order to determine our auditing procedures for the
purpose of expressing our opinion on the financial
statements and to comply with the requirements of Form
N-SAR, not to provide assurance on internal control.

The management of the Funds is responsible for
establishing and maintaining internal control.  In
fulfilling this responsibility, estimates and judgements
by management are required to assess the expected benefits
and related costs of controls.  Generally, controls that
are relevant to an audit pertain to the entity's objective
of preparing financial statements for external purposes
that are fairly presented in conformity with generally
accepted accounting principles.  Those controls include the
safeguarding of assets against unauthorized acquisition,
use, or disposition.

Because of inherent limitations in internal control, error
or fraud may occur and not be detected.  Also, projections
of any evaluation of internal control to future periods is
subject to the risk that controls may become inadequate
because of changes in conditions or that the effectiveness
of the design and operation may deteriorate.

Our consideration of internal control would not necessarily
disclose all matters in internal control that might be
material weaknesses under standards established by the
American Institute of Certified Public Accountants.  A
material weakness is a condition in which the design or
operation of one or more of the internal control components
does not reduce to a relatively low level the risk that
misstatements caused by error or fraud in amounts that
would be material in relation to the financial statements
being audited may occur and not be detected within a timely
period by employees in the normal course of performing
their assigned functions.  However, we noted no matters
involving internal control and its operation, including
controls for safeguarding securities, that we consider
to be material weaknesses as defined above as of
December 31, 2001.

This report is intended solely for the information and
use of management and the Board of Trustees of the 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.


PricewaterhouseCoopers LLP
New York, New York
February 21, 2002