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<TYPE>COVER
<SEQUENCE>28
<FILENAME>filename28.txt
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                    Skadden, Arps, Slate, Meagher & Flom LLP
                              333 West Wacker Drive
                                   Suite 2100
                             Chicago, Illinois 60610


                                            August 9, 2005


Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549


      Re: Van Kampen Municipal Opportunity Trust
          Registration Statement on Form N-14
          (File No. 811-06567)
          -------------------------------------------------

Ladies and Gentlemen:

         Van Kampen Municipal Opportunity Trust (the "Registrant") hereby files
via EDGAR one electronically signed copy of Pre-Effective Amendment No. 1 to its
Registration Statement on Form N-14 (the "Registration Statement") in connection
with the reorganization of Van Kampen Advantage Municipal Income Trust into the
Registrant, complete with certain exhibits filed therewith (the "Exhibits"). The
Registration Statement and Exhibits are filed pursuant to the Securities Act of
1933, as amended, and the General Rules and Regulations of the Securities and
Exchange Commission (the "Commission") promulgated thereunder.

         In connection with the effectiveness of the Registration Statement, the
Registrant acknowledges that the disclosure included in the Registration
Statement is the responsibility of the Registrant. The Registrant further
acknowledges that the action of the Commission or the staff acting pursuant to
delegated authority in reviewing the Registration Statement does not relieve the
Registrant from its full responsibility for the adequacy and accuracy of the
disclosures in the Registration Statement; and that the Registrant will not
assert this action as a defense in any proceeding initiated by the Commission or
any person under the federal securities laws of the United States.

         Should the staff have any questions regarding the foregoing, please do
not hesitate to call me at (312) 407-0641 or Daniel Burton at (212) 762-7126.

                                             Sincerely,

                                             /s/ Kevin T. Hardy
                                             -------------------------------
                                             Kevin T. Hardy
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