CORRESP 2 filename2.htm

corresp-2.htm

BlackRock Limited Duration Income Trust

100 Bellevue Parkway

Wilmington, DE 19809

 May 1, 2014

VIA EDGAR AND ELECTRONIC MAIL

John M. Ganley

Senior Counsel

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

	RE:		BlackRock Limited Duration Income Trust
			(File Nos. 333-194575 & 811-21349)

Dear Mr. Ganley:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, BlackRock Limited Duration Income Trust (the "Registrant") hereby requests that the effec­tiveness of the above-referenced Registra­tion Statement on Form N-2 be accelerated so that it may become effective by 4:00 p.m., Washington, D.C. time, on Friday, May 2, 2014, or as soon thereafter as reasonably practicable.

In connection with this request, the Registrant acknowledges that:

(a) should the Securities and Exchange Commission (the "Commission") or its staff, acting pursuant to delegated authority, declare the above-referenced Registration Statement effective, it does not foreclose the Commission from taking any action with respect to such Registration Statement;

(b) the action of the Commission or its staff, acting pursuant to delegated authority in declaring the above-referenced Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure contained in such Registration Statement; and

(c) the Registrant may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

	Very truly yours,
	BLACKROCK LIMITED DURATION INCOME TRUST
	By:	/s/ Janey Ahn
		Name:	Janey Ahn
		Title:	Secretary