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<TYPE>EX-99.77B
<SEQUENCE>2
<FILENAME>c45616_ex99-77b.txt
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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors, Trustees and Shareholders of
   The BlackRock Closed-End Funds

 BlackRock Investment Quality Municipal Trust
 BlackRock California Investment Quality Municipal Trust
 BlackRock Florida Investment Quality Municipal Trust
 BlackRock New Jersey Investment Quality Municipal Trust
 BlackRock New York Investment Quality Municipal Trust
 BlackRock Municipal Income Trust
 BlackRock California Municipal Income Trust
 BlackRock Florida Municipal Income Trust
 BlackRock New Jersey Municipal Income Trust
 BlackRock New York Municipal Income Trust
 (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, 2006, 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 for safeguarding securities, as a basis for designing our auditing
procedures for the purpose of expressing our opinions 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. The Trusts' 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 accounting
principles generally accepted in the United States of America ("generally
accepted accounting principles"). Such internal control includes policies and
procedures that 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 control deficiency 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 significant
deficiency is a control deficiency, or combination of control deficiencies, that
adversely affect the Trusts' ability to initiate, authorize, record, process or
report financial data reliably in accordance with generally accepted accounting
principles such that there is more than a remote likelihood that a misstatement
of the Trusts' annual or interim financial statements that is more than
inconsequential will not be prevented or detected. A material weakness is a
significant deficiency, or combination of significant deficiencies, that results
in more than a remote likelihood that a material misstatement of the annual or
interim financial statements will not be prevented or detected.

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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
significant deficiencies or 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
its operation, including controls for safeguarding securities that we consider
to be a material weakness as defined above as of October 31, 2006.

This report is intended solely for the information and use of management and the
Board of Directors and Trustees of the BlackRock Closed-End Funds 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
January 2, 2007



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