Money Market Obligations Trust – ‘NSAR-B/A’ for 10/31/14 – ‘EX-99.77B ACCT LTTR’

On:  Thursday, 4/16/15, at 11:06am ET   ·   Effective:  4/16/15   ·   For:  10/31/14   ·   Accession #:  856517-15-7   ·   File #:  811-05950

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Amendment to Annual Report by an Investment Company   —   Form N-SAR   —   ICA’40
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: NSAR-B/A    Amendment to Annual Report by an Investment           64    263K 
                Company                                                          
 2: EX-99.77B ACCT LTTR  Accountant's Report re: Internal Controls     6±    25K 

‘EX-99.77B ACCT LTTR’   —   Accountant’s Report re: Internal Controls

Report of                                                                       
Independent                                                                     
Registered Public                                                               
Accounting Firm                                                                 

To the Shareholders                                                             
and Board of                                                                    
Trustees of                                                                     
Money Market                                                                    
Obligations Trust:                                                              

In planning and                                                                 
performing our                                                                  
audits of the                                                                   
financial statements                                                            
of Federated                                                                    
California                                                                      
Municipal Cash                                                                  
Trust, Federated                                                                
Connecticut                                                                     
Municipal Cash                                                                  
Trust, Federated                                                                
Florida Municipal                                                               
Cash Trust,                                                                     
Federated Georgia                                                               
Municipal Cash                                                                  
Trust, Federated                                                                
Massachusetts                                                                   
Municipal Cash                                                                  
Trust, Federated                                                                
Michigan                                                                        
Municipal Cash                                                                  
Trust, Federated                                                                
Minnesota                                                                       
Municipal Cash                                                                  
Trust, Federated                                                                
New Jersey                                                                      
Municipal Cash                                                                  
Trust, Federated                                                                
New York                                                                        
Municipal Cash                                                                  
Trust, Federated                                                                
North Carolina                                                                  
Municipal Cash                                                                  
Trust, Federated                                                                
Ohio Municipal                                                                  
Cash Trust,                                                                     
Federated                                                                       
Pennsylvania                                                                    
Municipal Cash                                                                  
Trust, Federated                                                                
Virginia Municipal                                                              
Cash Trust and                                                                  
Federated Tax-Free                                                              
Trust (fourteen of                                                              
the portfolios                                                                  
constituting Money                                                              
Market Obligations                                                              
Trust) (collectively,                                                           
the ?Funds?) as of                                                              
and for the year                                                                
ended October 31,                                                               
2014, in accordance                                                             
with the standards                                                              
of the Public                                                                   
Company                                                                         
Accounting                                                                      
Oversight Board                                                                 
(United States), we                                                             
considered the                                                                  
Funds? 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                                                            
Funds? internal                                                                 
control over                                                                    
financial reporting.                                                            
Accordingly, we                                                                 
express no such                                                                 
opinion.                                                                        

The management of                                                               
the Funds 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                                                           
company?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                                                                  
company?s internal                                                              
control over                                                                    
financial reporting                                                             
includes those                                                                  
policies and                                                                    
procedures that (1)                                                             
pertain to the                                                                  
maintenance of                                                                  
records that,  in                                                               
reasonable detail,                                                              
accurately and                                                                  
fairly reflect the                                                              
transactions and                                                                
dispositions of the                                                             
assets of the                                                                   
company; (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                                                             
company are being                                                               
made only in                                                                    
accordance with                                                                 
authorizations of                                                               
management and                                                                  
directors of the                                                                
company; and (3)                                                                
provide reasonable                                                              
assurance regarding                                                             
prevention or                                                                   
timely detection of                                                             
unauthorized                                                                    
acquisition, use or                                                             
disposition of a                                                                
company?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                                                             
company?s annual                                                                
or interim financial                                                            
statements will not                                                             
be prevented or                                                                 
detected on a timely                                                            
basis.                                                                          

Our consideration                                                               
of the Funds?                                                                   
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 Funds? 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 October 31,                                                                  
2014.                                                                           

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

Ernst &                                                   
Young LLP                                                                       

Boston,                                                                         
Massachusetts                                                                   

December 23, 2014                                                               

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘NSAR-B/A’ Filing		Date		Other Filings
Filed on / Effective on:		4/16/15
		12/23/14
For Period end:		10/31/14		24F-2NT,  N-CSR,  N-CSRS,  N-MFP,  N-Q,  NSAR-A,  NSAR-B
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