Dean Witter Select Government Trust GNMA Portfolio Series 17 – ‘485BPOS’ on 7/31/97 – EX-23

As of:  Thursday, 7/31/97   ·   Effective:  7/31/97   ·   Accession #:  840581-97-91   ·   File #:  33-26230

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Post-Effective Amendment
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 485BPOS     S-6/A                                                 70    256K 
 3: EX-23       Consents of Experts and Counsel                        4     12K 
 4: EX-27       Financial Data Schedule (Pre-XBRL)                     2      9K 
 2: EX-99       Exhibit Index                                          1      4K 

EX-23   —   Consents of Experts and Counsel

EX-23
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                                Exhibit 23.1a.

Letterhead of MULLER DATA CORPORATION                 

                                 July 31, 1997

Dean Witter Reynolds Inc.                                                       
Two World Trade Center                                                          
New York, NY  10048                                                             

Re:  Dean Witter Select Government Trust,         
GNMA Portfolio Series 17                

Gentlemen:                                                                      

We have examined the post-effective Amendment to the        
Registration Statement, File No. 33-26230, for the referenced                   
Trust and acknowledge that Muller Data Corporation is currently                 
acting as the evaluator for the Dean Witter Select Government                   
Trust, GNMA Portfolio Series 17. Subsequently, we hereby con-                   
sent to the reference of Muller Data Corporation as evaluator                   
in the post-effective Amendment.                                                

You are hereby authorized to file a copy of this let-       
ter with the Securities and Exchange Commission.                                

Sincerely,

      Mario S. Buscemi
      Mario S. Buscemi
             Chief Operating Officer

EX-23
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                                                Exhibit 23.1b.

CONSENT OF INDEPENDENT AUDITORS 
We consent to the use of our report, dated July 18, 1997, accompanying the      
financial statements of the Dean Witter Select Government Trust GNMA            
Portfolio Series 17 included herein and to the reference to our Firm as         
experts under the heading "Auditors" in the prospectus which is a part of       
this registration statement.                                                    

DELOITTE & TOUCHE LLP                                                           

July 31, 1997                                                                   
New York, New York                                                              

EX-23
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                                Exhibit 23.1d.

Letterhead of Standard & Poor's                 
A Division of The McGraw-Hill Companies                 

                                 July 31, 1997

Dean Witter Reynolds, Inc.                                                      
Two World Trade Center                                                          
New York, New York  10048                                                       

Re:  Dean Witter Select Government Trust,         
GNMA Portfolio Series 17                

It is our understanding that you are filing with the        
Securities and Exchange Commission a Post Effective Amendment                   
to the above-captioned trust, SEC file number 33-26230.                         

Since the portfolio is composed solely of securities        
covered by bond insurance policies that insure against default                  
in the payment of principal and interest on the securities for                  
so long as they remain outstanding and such policies have been                  
issued by one or more insurance companies which have been as-                   
signed "AAA" claims paying ability ratings by Standard &                        
Poor's, we reaffirm the assignment of a "AAA' rating to the                     
units and a "AAA' rating to the securities in the trust.                        

You have permission to use the name of Standard &           
Poor's Ratings Services, a division of The McGraw-Hill Compa-                   
nies, Inc. and the above-assigned rating in connection with                     
your dissemination of information relating to these units, pro-                 
vided that it is understood that the ratings are not "market"                   
ratings nor recommendations to buy, hold, or sell the units of                  
the trust or the securities in the trust.  Further, it should                   
be understood that the rating on the unit does not take into                    
account the extent to which fund expenses or portfolio asset                    
sales for less than the fund's purchase price will reduce pay-                  
ment to the unit holders of the interest and principal required                 
to be paid on the portfolio assets.  Standard & Poor's reserves                 
the right to advise its own clients, subscribers, and the pub-                  
lic of the ratings.  Standard & Poor's relies on the sponsor                    
and its counsel, accountants, and other experts for the accu-                   
racy and completeness of the information submitted in connec-                   
tion with the ratings.  Standard & Poor's does not independ-                    
ently verify the truth or accuracy of any such information.                     

EX-23
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This letter evidences our consent to the use of the         
name of Standard & Poor's Ratings Services, a division of The                   
McGraw-Hill Companies, Inc. in connection with the rating as-                   
signed to the units in the amendment referred to above.  How-                   
ever, this letter should not be construed as a consent by us,                   
within the meaning of Section 7 of the Securities Act of 1933,                  
to the use of the name of Standard & Poor's Ratings Services, a                 
division of The McGraw-Hill Companies, Inc. in connection with                  
the ratings assigned to the securities contained in the trust.                  
You are hereby authorized to file a copy of this letter with                    
the Securities and Exchange Commission.                                         

Please be certain to send a copy of your final pro-         
spectus as soon as it becomes available.  Should we not receive                 
it within a reasonable time after the closing or should it not                  
conform to the representations made to us, we reserve the right                 
to withdraw the rating.                                                         

We are pleased to have had the opportunity to be of         
service to you.  If we can be of further help, please do not                    
hesitate to call upon us.                                                       

Sincerely,

      Sanford B. Bragg
      Sanford B. Bragg
       Managing Director

Dates Referenced Herein

				Referenced-On Page
This ‘485BPOS’ Filing		Date		First		Last			Other Filings
Filed on / Effective on:		7/31/97		1		3			None on these Dates
		7/18/97		2
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