COVER 17 filename17.htm

SEC Transmittal Letter

787 Seventh Avenue

New York, NY 10019-6099

Tel: 212 728 8000

Fax: 212 728 8111

October 8, 2021

VIA EDGAR

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Re: BlackRock MuniHoldings California Quality Fund, Inc.

Registration Statement on Form N-14

Ladies and Gentlemen:

On behalf of BlackRock MuniHoldings California Quality Fund, Inc. (the “Acquiring Fund”), we hereby transmit for filing with the Securities and Exchange Commission the Acquiring Fund’s Registration Statement on Form N-14 (the “Registration Statement”) relating to the proposed reorganization of each of BlackRock MuniYield California Fund, Inc. (“MYC”) and BlackRock MuniYield California Quality Fund, Inc. (“MCA” and collectively with the Acquiring Fund and MYC, the “Funds”) into the Acquiring Fund (together, the “Reorganizations”). The Registration Statement relates to the Acquiring Fund’s proposed offering of common shares and the solicitation of proxies from each Fund’s common shareholders, each in connection with the Reorganizations. Each Fund expects to file a joint preliminary proxy statement on Schedule 14A relating to the solicitation of proxies from the Fund’s preferred shareholders in connection with the Reorganizations.

Should members of the Staff have any questions regarding the Registration Statement, they should call the undersigned at (212) 728-8955.

Sincerely,

/s/ Bissie K. Bonner

Bissie K. Bonner

Enclosures

cc: Janey Ahn, Esq., BlackRock, Inc.

Dean A. Caruvana, Esq., BlackRock, Inc.

Elliot J. Gluck, Esq., Willkie Farr & Gallagher LLP

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