<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>jl75ex77b.txt
<TEXT>
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Trustees and Shareholders of
Van Kampen Municipal Opportunity Trust
In planning and performing our audit of the financial statements of Van
Kampen Municipal Opportunity Trust (the "Trust") as of and for the year
ended October 31, 2007 in accordance with the standards of the Public
Company Accounting Oversight Board (United States), we considered its
internal control over financial reporting, including control activities
for 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
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 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.  Such internal control includes policies and
procedures that 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 control deficiency 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 significant deficiency is a control deficiency,
or combination of control deficiencies, that adversely affects the
company's ability to initiate, authorize, record, process, or report
external financial data reliably in accordance with generally accepted
accounting principles such that there is more than a remote likelihood
that a misstatement of the company's annual or interim financial
statements that is more than inconsequential will not be prevented or
detected.  A material weakness is a significant deficiency, or
combination of significant deficiencies, that results in more than a
remote likelihood that a material misstatement of the annual or interim
financial statements will not be prevented or detected.

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 significant deficiencies or 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, 2007.
This report is intended solely for the information and use of
management, the Board of Trustees of Van Kampen Municipal Opportunity
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
Chicago, Illinois
December 24, 2007

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