<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>tcwconvertibleletter.txt
<TEXT>
INDEPENDENT AUDITORS' REPORT

Board of Directors
TCW Convertible Securities Fund, Inc.

In  planning  and  performing  our  audit  of the  financial  statements  of TCW
Convertible  Securities  Fund, Inc. (the "Fund") for the year ended December 31,
2003, we considered  its 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 the Fund's internal
control.

The  management of the Fund is  responsible  for  establishing  and  maintaining
internal control. In fulfilling this responsibility,  estimates and judgments 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 accounting principles generally accepted
in the United States of America.  Those  controls  include the  safeguarding  of
assets against unauthorized acquisition, use or disposition.

Because of inherent limitations in internal control,  misstatements due to error
or fraud may occur and not be detected.  Also,  projection of any  evaluation of
internal  control to future  periods  is  subject to the risk that the  internal
control  may become  inadequate  because of  changes in  conditions  or that the
degree of the compliance with policies or procedures may deteriorate.

Our consideration of the Fund's internal control would not necessarily  disclose
all matters in the Fund's  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  the Fund's  internal  control and its  operation,  including
controls for safeguarding  securities that we consider to be material weaknesses
as defined above as of December 31, 2003.

This report is intended solely for the information and use of management and the
Board of Directors of TCW Convertible  Securities  Fund, Inc. 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/ Deloitte & Touche LLP

February 19, 2004
Los Angeles, California

</TEXT>
</DOCUMENT>
