<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>BlkRkResourcesCommodities77B.txt
<TEXT>
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Trustees and Shareholders of BlackRock Resources
& Commodities Strategy Trust:

In planning and performing our audit of the consolidated
financial statements of BlackRock Resources & Commodities
Strategy Trust (the "Trust") 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 Trust'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 consolidated 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
Trust's internal control over financial reporting. Accordingly,
we express no such opinion.

The management of the Trust 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 trust's internal control over
financial reporting is a process designed to provide reasonable
assurance regarding the reliability of financial reporting and
the preparation of the consolidated financial statements for
external purposes in accordance with generally accepted
accounting principles.  A trust'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 trust; (2) provide reasonable
assurance that transactions are recorded as necessary to permit
preparation of the consolidated financial statements in
accordance with generally accepted accounting principles, and
that receipts and expenditures of the trust are being made only
in accordance with authorizations of management and directors of
the trust; and (3) provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition, use,
or disposition of a trust's assets that could have a material
effect on the consolidated 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 trust's annual or interim
consolidated financial statements will not be prevented or
detected on a timely basis.

Our consideration of the Trust'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
Trust'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
October 31, 2014.

This report is intended solely for the information and use of
management and the Board of Trustees of BlackRock Resources &
Commodities Strategy Trust 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

Philadelphia, Pennsylvania
December 22, 2014
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</DOCUMENT>
