EX-99.77Q1 OTHR EXHB 7 myi277q1.htm

Ernst & Young LLP

Ernst & Young LLP

Two Commerce Square

Suite 4000

2001 Market Street

Philadelphia, Pennsylvania 19103-7096

Phone: (215) 448-5000

www.ey.com

December 27, 2006

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Gentlemen:

We have read Sub-Item 77K, Changes in Registrant's Certifying Accountant, of Form N-SAR dated December 27, 2006 of BlackRock MuniYield Insured Fund, Inc. (formerly MuniYield Insured Fund, Inc.) and are in agreement with the statements contained in the first paragraph therein. We have no basis to agree or disagree with other statements of the registrant contained therein.

Very truly yours,

/s/ Ernst & Young LLP

December 27, 2006