<DOCUMENT>
<TYPE>EX-99.77B
<SEQUENCE>2
<FILENAME>c51516_ex99-77b.txt
<TEXT>
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors, Trustees and Shareholders of:

       BlackRock Broad Investment Grade 2009 Term Trust Inc.
       BlackRock Core Bond Trust
       BlackRock High Yield Trust
       BlackRock Income Opportunity Trust
       BlackRock Income Trust Inc.
       BlackRock Limited Duration Income Trust
       BlackRock Preferred and Equity Advantage Trust
       BlackRock Strategic Bond Trust
       BCT Subsidiary Inc.
       (each a "Trust" and collectively, the "Trusts")


In planning and performing our audits of the financial  statements of the Trusts
listed above 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 their internal control over financial reporting, including control
activities 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 Trusts' internal control over
financial reporting. Accordingly, we express no such opinion.

The management of the Trusts 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  directors/trustees  of the
trust;  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 Trusts' 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
Trusts'  internal  controls  over  financial   reporting  and  their  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 Directors,  Trustees of the Trusts listed above 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

Boston, Massachusetts
December 28, 2007
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</DOCUMENT>
