Mail Stop 3561


							August 17, 2005

Ms. Vanessa Williams
Trust Officer
JP Morgan Trust Company, NA (formerly Bank One Trust Company),
Trustee
227 West Monroe Street, Suite 2600
Chicago, Illinois  60606

		RE:	Government Trust 2 F
			Form 10-K for Fiscal Year Ended December 31, 2004
			Filed March 31, 2005
			File No. 000-17313

Dear Ms. Williams:

      We have reviewed your filing and have the following
comments.
We have limited our review to only your financial statements and
related disclosures and do not intend to expand our review to
other
portions of your documents.  Where indicated, we think you should
revise your filing in response to these comments.  If you
disagree,
we will consider your explanation as to why our comment is
inapplicable or a revision is unnecessary.  Please be as detailed
as
necessary in your explanation.  In some of our comments, we may
ask
you to provide us with information so we may better understand
your
disclosure.  After reviewing this information, we may raise
additional comments.

		Please understand that the purpose of our review process
is
to assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or on any other
aspect
of our review.  Feel free to call us at the telephone numbers
listed
at the end of this letter.

Form 10-K for Fiscal Year Ended December 31, 2004

Signature

1. Please revise to include the signature of the Trust Officer, or
tell us why no such signature is required.





Item 9A. Controls and Procedures

2. Please revise to provide the disclosures required under Item 9A
of
Form 10-K.  Also refer to Items 307 and 308 of Regulation S-K.

Report of Independent Registered Public Accounting Firm

3. Please have your independent accountants revise their report to
include the city and state where the report was issued.  Refer to
Rule 2-02 (a) of Regulation S-X.  In addition, the accountant`s
report must be signed.  Refer to Rule 302 of Regulation S-T.

Certifications

4. Please revise to provide the Certifications required by the
Securities Exchange Act of 1934 Rules 13a-15(e) and 15d-15(e).
Refer
to Exhibit 31 of Item 601 of Regulation S-K.  Please also provide
the
Certifications required pursuant to 18 U.S.C. Section 1350, as
adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
Refer to Exhibit 32 of Item 601 of Regulation S-K.



		As appropriate, please respond to these comments within
10
business days, or tell us when you will provide us with a
response.
Please key your responses to our comments and provide any
requested
information.  Detailed letters greatly facilitate our review.
Please
understand that we may have additional comments after reviewing
your
responses to our comments.

	We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing to be certain that the
filing includes all information required under the Securities
Exchange Act of 1934 and that they have provided all information
investors require for an informed investment decision.  Since the
company and its management are in possession of all facts relating
to
a company`s disclosure, they are responsible for the accuracy and
adequacy of the disclosures they have made.

	In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;

* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and

* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

      In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comments on your filing.
		You may contact Sondra Snyder at (202) 551-3332, if you
have questions regarding comments on the financial statements and
related matters.  Please contact me at (202) 551-3843 with any
other
questions.

							Sincerely,



							George F. Ohsiek, Jr.
							Branch Chief



??

??

??

??

Ms. Vanessa Williams
JP Morgan Trust Company (formerly Bank One Trust Company), Trustee
August 17, 2005
Page 1