<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>item77b.txt
<TEXT>

Report of Independent Registered Public Accounting Firm
To the Shareholders and
Board of Directors of
Western Asset Managed Municipals Fund Inc.:

In planning and performing our audit of the financial statements of
Western Asset Managed Municipals Fund Inc.(the Fund), as of and
for the year ended May 31, 2014, in accordance with the standards
of the Public Company Accounting Oversight Board (United States),
we considered the Funds 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 Funds internal control over
financial reporting. Accordingly, we express no such opinion.
Management of the Fund 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 funds 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 funds 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 fund; (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 fund
are being made only in accordance with authorizations of management
and directors of the fund; and (3) provide reasonable assurance
regarding prevention or timely detection of unauthorized
acquisition, use, or disposition of the funds 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 combination of deficiencies,
in internal control over financial reporting, such that there is a
reasonable possibility that a material misstatement of the Funds
annual or interim financial statements will not be prevented or
detected on a timely basis.
Our consideration of the Funds 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 Funds internal
control over financial reporting and its operation, including
controls over safeguarding securities that we consider to be a
material weakness as defined above as of May 31, 2014.
This report is intended solely for the information and use of
management and the Board of Directors of Western Asset Managed
Municipals Fund Inc. 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/KPMG LLP
New York, New York
July 23, 2014
Page 2

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