<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>brUtility77b.txt
<TEXT>
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Trustees and Shareholders of BlackRock
Utility and Infrastructure Trust:

In planning and performing our audits of the financial
statements of BlackRock Utility and Infrastructure Trust
(the "Trust"), as of and for the period ended December 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 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
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 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 the Board
of Trustees; 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 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 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 their
operation, including controls for safeguarding securities
that we consider to be a material weakness, as defined
above, as of December 31, 2014.

This report is intended solely for the information and use
of management and the Board of Trustees of BlackRock Utility
and Infrastructure 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
February 24, 2015

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