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<FILENAME>tsiletter.txt
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REPORT OF INDEPENDENT  REGISTERED
PUBLIC ACCOUNTING  FIRM



To the Shareholders and Board of Directors of TCW
Strategic Income Fund, Inc.
Los Angeles, California

In planning and performing our audit of the
financial statements of TCW  Strategic Income
Fund, Inc. (the "Fund") as of and for the year
ended December 31, 2016, in accordance with
the standards of the Public Company Accounting
Oversight Board (United States), 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-SAR, 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. A fund's internal
control over financial reporting includes those
policies and procedures that (I) pertain to the
maintenance of records that, in reasonable detail,
accurately and fairly reflect the transactions and
dispositions of the assets of the fund; (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 fund are being made only
in accordance with authorizations of management
and directors of the fund; and (3)
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 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
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 Public Company
Accounting Oversight Board (United States).
However, we noted no deficiencies in the Fund's
internal control over financial reporting and its
operation, including controls for safeguarding
securities, that we consider to be a material
weakness, as defined above, as of December 31,
2016. This report is intended solely for the
information and use of management and the
Board of Directors of TCW Strategic Income
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 20, 2017







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