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<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>77b.txt
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Report of Independent Registered Public Accounting
Firm

To the Board of Directors and Shareholders 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, 2018, in accordance with
the standards of the Public Company Accounting
Oversight Board (United States) ("PCAOB"), we
considered the Fund?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 Fund?s internal
control over financial reporting.  Accordingly, we
do not express an opinion on the effectiveness of
the Fund?s internal control over financial
reporting.

The 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
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.  A company'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 company; (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 company are being made
only in accordance with authorizations of
management and trustees of the company; and (3)
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 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 company's annual or
interim financial statements will not be prevented
or detected on a timely basis.

Our consideration of the Fund?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 over financial reporting that
might be material weaknesses under standards
established by the PCAOB.  However, we noted no
deficiencies in the Fund?s internal control over
financial reporting and its operation, including
controls over safeguarding securities, that we
consider to be material weaknesses as defined
above as of May 31, 2018.

This report is intended solely for the information
and use of management and the Board of Dirctors of
the Fund 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/PricewaterhouseCoopers LLP
Baltimore, MD
July 19, 2018

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