Report of Independent Registered
Public Accounting Firm


To the Shareholders and the Board of
Trustees of Sweater Cashmere Fund


In planning and performing our audit of
the financial statements of Sweater
Cashmere Fund (the Fund) for the
period from April 14, 2022
(commencement of operations) to
March 31, 2023, in accordance with the
standards of the Public Company
Accounting Oversight Board (United
States) (PCAOB), we considered the
Fund s 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-CEN, but not for the purpose of
expressing an opinion on the
effectiveness of the Fund s internal
control over financial reporting.
Accordingly, we express no such
opinion.

The management of the Fund 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 fund 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 (GAAP). A fund s
internal control over financial reporting
includes those policies and procedures
that (a) pertain to the maintenance of
records that, in reasonable detail,
accurately and fairly reflect the
transactions and dispositions of the
assets of the fund; (b) provide
reasonable assurance that transactions
are recorded as necessary to permit
preparation of financial statements in
accordance with GAAP, and that
receipts and expenditures of the
company are being made only in
accordance with authorizations of
management and trustees of the fund;
and (c) provide reasonable assurance
regarding prevention or timely detection
of unauthorized acquisition, use or
disposition of a fund s assets that could
have a material effect on the financial
statements.

Because of 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
combination of deficiencies, in internal
control over financial reporting, such
that there is a reasonable possibility that
a material misstatement of the Fund s
annual or interim financial statements
will not be prevented or detected on a
timely basis.

Our consideration of the Fund s 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 that might be material
weaknesses under standards
established by the PCAOB. However,
we noted no deficiencies in the Fund s
internal control over financial reporting
and its operation, including controls over
safeguarding securities, that we
consider to be a material weakness as
defined above as of March 31, 2023.


This report is intended solely for the
information and use of management, the
Board of Trustees, and the Securities
and Exchange Commission, and is not
intended to be, and should not be, used
by anyone other than these specified
parties.


/s/ RSM US LLP

Denver, Colorado
May 30, 2023





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