<SEC-DOCUMENT>0001193125-24-112691.txt : 20241001
<SEC-HEADER>0001193125-24-112691.hdr.sgml : 20241001
<ACCEPTANCE-DATETIME>20240425120727
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-24-112691
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240425

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLACKROCK CALIFORNIA MUNICIPAL INCOME TRUST
		CENTRAL INDEX KEY:			0001137391
		ORGANIZATION NAME:           	
		IRS NUMBER:				510409109
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		STREET 2:		MUTUAL FUND DEPARTMENT
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		888-825-2257

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		STREET 2:		MUTUAL FUND DEPARTMENT
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLACKROCK MUNIYIELD PENNSYLVANIA QUALITY FUND
		CENTRAL INDEX KEY:			0000891038
		ORGANIZATION NAME:           	
		IRS NUMBER:				223199516
		STATE OF INCORPORATION:			NJ
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		800-441-7762

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK MUNIYIELD PENNSYLVANIA INSURED FUND
		DATE OF NAME CHANGE:	20080620

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK MUNIYIELD INSURED PENNSYLVANIA FUND
		DATE OF NAME CHANGE:	20070803

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK MUNIYIELD PENNSYLVANIA FUND
		DATE OF NAME CHANGE:	20070611

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLACKROCK MUNIHOLDINGS NEW YORK QUALITY FUND, INC.
		CENTRAL INDEX KEY:			0001038186
		ORGANIZATION NAME:           	
		IRS NUMBER:				223536490
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		800-441-7762

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK MUNIHOLDINGS NEW YORK IQUALITY FUND, INC.
		DATE OF NAME CHANGE:	20101109

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK MUNIHOLDINGS NEW YORK INSURED FUND, INC.
		DATE OF NAME CHANGE:	20070611

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MUNIHOLDINGS NEW YORK INSURED FUND INC
		DATE OF NAME CHANGE:	19970519

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLACKROCK NEW YORK MUNICIPAL INCOME TRUST
		CENTRAL INDEX KEY:			0001137390
		ORGANIZATION NAME:           	
		IRS NUMBER:				510409117
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		STREET 2:		MUTUAL FUND DEPARTMENT
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		888-825-2257

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		STREET 2:		MUTUAL FUND DEPARTMENT
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BlackRock ESG Capital Allocation Term Trust
		CENTRAL INDEX KEY:			0001864843
		ORGANIZATION NAME:           	
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		(800) 882-0052

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BlackRock ESG Capital Allocation Trust
		DATE OF NAME CHANGE:	20210527

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BlackRock Science & Technology Term Trust
		CENTRAL INDEX KEY:			0001768666
		ORGANIZATION NAME:           	
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		800 882 0052

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BlackRock Science & Technology Trust II
		DATE OF NAME CHANGE:	20190227

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BlackRock Science & technology Trust II
		DATE OF NAME CHANGE:	20190221

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BlackRock Health Sciences Term Trust
		CENTRAL INDEX KEY:			0001785971
		ORGANIZATION NAME:           	
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		800 882 0052

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BlackRock Health Sciences Trust II
		DATE OF NAME CHANGE:	20190820

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BlackRock Capital Allocation Term Trust
		CENTRAL INDEX KEY:			0001809541
		ORGANIZATION NAME:           	
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		800 882 0052

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BlackRock Capital Allocation Trust
		DATE OF NAME CHANGE:	20200414

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BlackRock Innovation & Growth Term Trust
		CENTRAL INDEX KEY:			0001836057
		ORGANIZATION NAME:           	
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19808
		BUSINESS PHONE:		800 882 0052

	MAIL ADDRESS:	
		STREET 1:		BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19808

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BlackRock Innovation & Growth Trust
		DATE OF NAME CHANGE:	20201210

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLACKROCK MUNIYIELD NEW YORK QUALITY FUND, INC.
		CENTRAL INDEX KEY:			0000882150
		ORGANIZATION NAME:           	
		IRS NUMBER:				223144223
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		800-441-7762

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK MUNIYIELD NEW YORK INSURED FUND, INC.
		DATE OF NAME CHANGE:	20070612

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MUNIYIELD NEW YORK INSURED FUND INC
		DATE OF NAME CHANGE:	19920717

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NEW YORK MUNIYIELD FUND INC
		DATE OF NAME CHANGE:	19600201

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLACKROCK MUNICIPAL INCOME FUND, INC.
		CENTRAL INDEX KEY:			0001232860
		ORGANIZATION NAME:           	
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		800-441-7762

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK MUNI INTERMEDIATE DURATION FUND, INC.
		DATE OF NAME CHANGE:	20120921

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK MUNI INTERMEDIATE DURATION FUND INC
		DATE OF NAME CHANGE:	20061026

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MUNI INTERMEDIATE DURATION FUND INC
		DATE OF NAME CHANGE:	20030514
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE" STYLE="line-height:Normal">


<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:9pt" ALIGN="center">


<TR>

<TD WIDTH="80%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="19%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:9pt">
<TD VALIGN="top">


<IMG SRC="g768190g71g05.jpg" ALT="LOGO">
</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman">787&nbsp;Seventh&nbsp;Avenue</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman"><FONT
STYLE="white-space:nowrap">New&nbsp;York,&nbsp;NY&nbsp;10019-6099</FONT></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman">Tel: 212 728 8000</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:9pt; font-family:Times New Roman">Fax: 212 728 8111</P></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">April&nbsp;25, 2024 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman"><B><U>VIA
EDGAR </U></B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">David Orlic &#8195; </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Division of Investment
Management </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">100 F Street,
NE </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Washington, DC 20549 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman; " ALIGN="left">Preliminary Proxy Materials on Schedule 14A </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:5%; font-size:12pt; font-family:Times New Roman"><U>for the Registrants listed on Appendix A hereto&#8195;&#8195;&#8195;&#8195;&#8195; </U> </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Dear Mr.&nbsp;Orlic: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">On behalf of BlackRock California
Municipal Income Trust (&#147;<U>BFZ</U>&#148;), BlackRock Capital Allocation Term Trust (&#147;<U>BCAT</U>&#148;), BlackRock ESG Capital Allocation Term Trust (&#147;<U>ECAT</U>&#148;), BlackRock Health Sciences Term Trust
(&#147;<U>BMEZ</U>&#148;), BlackRock Innovation and Growth Term Trust (&#147;<U>BIGZ</U>&#148;), BlackRock Municipal Income Fund, Inc. (&#147;<U>MUI</U>&#148;), BlackRock MuniHoldings New York Quality Fund, Inc. (&#147;<U>MHN</U>&#148;), BlackRock
MuniYield New York Quality Fund, Inc. (&#147;<U>MYN</U>&#148;), BlackRock MuniYield Pennsylvania Quality Fund (&#147;<U>MPA</U>&#148;), BlackRock New York Municipal Income Trust (&#147;<U>BNY</U>&#148;) and BlackRock Science and Technology Term
Trust (&#147;<U>BSTZ</U>&#148;) (collectively, the &#147;<U>Funds</U>&#148;), this letter responds to the comments provided by the staff of the Division of Investment Management (the &#147;<U>Staff</U>&#148;) of the Securities and Exchange
Commission (the &#147;<U>Commission</U>&#148;) to the undersigned and Eli Schwartz of Willkie Farr&nbsp;&amp; Gallagher LLP by telephone on April&nbsp;18, 2024 regarding the preliminary proxy materials filed with the Commission on April&nbsp;9, 2024
by each Fund (the &#147;<U>Preliminary Proxy Materials</U>&#148;) and the additional solicitation materials filed with the Commission on April&nbsp;10, 2024 or April&nbsp;16, 2024, as applicable, by each Fund other than MUI (the &#147;<U>Additional
Solicitation Materials</U>&#148;). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">The Staff&#146;s comments are summarized below in italicized text. We have discussed the Staff&#146;s comments with
representatives of the Funds. The Funds&#146; responses to the comments of the Staff are set out immediately under the restated comment. Please note that we have not independently verified information provided by the Funds. Unless otherwise
indicated, defined terms used herein have the meanings set forth in the applicable Preliminary Proxy Materials. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center">B<SMALL>RUSSELS&#8195;</SMALL>C<SMALL>HICAGO&#8195;</SMALL>F<SMALL>RANKFURT&#8195;</SMALL>H<SMALL>OUSTON&#8195;</SMALL>L<SMALL>ONDON&#8195;</SMALL>L<SMALL>OS
</SMALL> A<SMALL>NGELES&#8195;</SMALL>M<SMALL>ILAN</SMALL> </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center">M<SMALL>UNICH&#8195;</SMALL>N<SMALL>EW</SMALL>
Y<SMALL>ORK&#8195;</SMALL>P<SMALL>ALO</SMALL> A<SMALL>LTO&#8195;</SMALL>P<SMALL>ARIS&#8195;</SMALL>R<SMALL>OME&#8195;</SMALL>S<SMALL>AN</SMALL> F<SMALL>RANCISCO&#8195;</SMALL>W<SMALL>ASHINGTON</SMALL> </P>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always"> </p>
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">April 25, 2024 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">
Page
 2
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR VALIGN="TOP">
<TD WIDTH="18%"> <P STYLE=" margin-top:0pt; margin-bottom:1pt; margin-left:3%; text-indent:-2%; font-size:12pt; font-family:Times New Roman"><U>Comment No.</U><U></U><U>&nbsp;1</U>: <I> </I></P></TD>
<TD><I>Preliminary Proxy Materials for each of ECAT, BIGZ and MPA</I>. <I>The Staff had the following comments relating to the following statement in the Question and Answer section, in the response to the question &#147;What other information
should I know in deciding how to vote?&#148;: &#147;</I><I>&#133;</I><I>Saba is attempting to take complete control of the Board for its own benefit without regard to other shareholders</I><I>&#133;</I><I>&#148; </I> </TD></TR></TABLE>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR VALIGN="TOP">
<TD WIDTH="18%"> <P STYLE=" margin-top:0pt; margin-bottom:1pt; margin-left:3%; text-indent:-2%; font-size:12pt; font-family:Times New Roman"><U>Comment No. 1a</U>: <I> </I></P></TD>
<TD><I>Please qualify the above-mentioned statement to reflect that it is based on management&#146;s belief: </I> </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR VALIGN="TOP">
<TD WIDTH="18%"> <P STYLE=" margin-top:0pt; margin-bottom:1pt; margin-left:3%; text-indent:-2%; font-size:12pt; font-family:Times New Roman"><U>Response</U>: </P></TD>
<TD>In response to the above comment, the relevant portion of the above-referenced statement will be revised as follows (additions <B><U>underlined</U></B>): </TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:18%; font-size:12pt; font-family:Times New Roman">&#147;&#133;<B><U>the Board believes that </U></B>Saba is attempting...&#148; </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR VALIGN="TOP">
<TD WIDTH="18%"> <P STYLE=" margin-top:0pt; margin-bottom:1pt; margin-left:3%; text-indent:-2%; font-size:12pt; font-family:Times New Roman"><U>Comment No. 1b</U>: <I> </I></P></TD>
<TD><I>Please confirm that there are no circumstances under applicable state law or the applicable Fund&#146;s organizational documents requiring supermajority approval or that would modify &#147;complete control.&#148;</I> </TD></TR></TABLE>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR VALIGN="TOP">
<TD WIDTH="18%"> <P STYLE=" margin-top:0pt; margin-bottom:1pt; margin-left:3%; text-indent:-2%; font-size:12pt; font-family:Times New Roman"><U>Response</U>: </P></TD>
<TD>In response to the above comment, the relevant portion of the above-referenced statement will be revised as follows (additions <B><U>underlined</U></B>; deletions in <STRIKE>strikethrough</STRIKE>): </TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:18%; font-size:12pt; font-family:Times New Roman">&#147;&#133;attempting to take <STRIKE>complete </STRIKE>control of <B><U>a majority of </U></B>the Board for its own benefit without regard
to other shareholders&#133;&#148; </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR VALIGN="TOP">
<TD WIDTH="18%"> <P STYLE=" margin-top:0pt; margin-bottom:1pt; margin-left:3%; text-indent:-2%; font-size:12pt; font-family:Times New Roman"><U>Comment No. 1c</U>: <I> </I></P></TD>
<TD><I>Please confirm that the portion of the above-mentioned statement pertaining to &#147;complete control&#148; is not used in the Preliminary Proxy Materials of any Fund for which a shareholder has submitted nominees for less than a majority of
the Board.</I> </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR VALIGN="TOP">
<TD WIDTH="18%"> <P STYLE=" margin-top:0pt; margin-bottom:1pt; margin-left:3%; text-indent:-2%; font-size:12pt; font-family:Times New Roman"><U>Response</U>: </P></TD>
<TD>The Funds confirm that the portion of the above-mentioned statement pertaining to &#147;complete control&#148; is not used in the Preliminary Proxy Materials of any Fund for which a shareholder has submitted nominees for less than a majority of
the Board. </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR VALIGN="TOP">
<TD WIDTH="18%"> <P STYLE=" margin-top:0pt; margin-bottom:1pt; margin-left:3%; text-indent:-2%; font-size:12pt; font-family:Times New Roman"><U>Comment No.</U><U></U><U>&nbsp;2</U>: <I> </I></P></TD>
<TD><I>Preliminary Proxy Materials for each of BFZ, MUI, MHN, MYN, MPA and BNY.</I> <I>In the section entitled &#147;Vote Required and Manner of Voting Proxies,&#148; please advise as to the meaning of the following sentence: &#147;Preferred Shares
of the Fund held in &#145;street name&#146; may be counted for purposes of establishing a quorum of shareholders if no instructions are received one business day before the meeting or, if adjourned, postponed, or delayed, one business day before the
day to which the meeting is adjourned, postponed, or delayed.&#148;</I> </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR VALIGN="TOP">
<TD WIDTH="18%"> <P STYLE=" margin-top:0pt; margin-bottom:1pt; margin-left:3%; text-indent:-2%; font-size:12pt; font-family:Times New Roman"><U>Response</U>: </P></TD>
<TD>The above-mentioned sentence will be removed in the definitive proxy materials. </TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 2 - </P>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always"> </p>
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">April 25, 2024 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">
Page
 3
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR VALIGN="TOP">
<TD WIDTH="18%"> <P STYLE=" margin-top:0pt; margin-bottom:1pt; margin-left:3%; text-indent:-2%; font-size:12pt; font-family:Times New Roman"><U>Comment No</U><U>.</U><U></U><U>&nbsp;3</U>: </P></TD>
<TD><I>All Preliminary Proxy Materials. Page <FONT STYLE="white-space:nowrap">D-1</FONT> of the Preliminary Proxy Materials states that </I><I>&#147;</I><I>[t]he [Trust/Fund] compensates the CCO for his services as its CCO.</I><I>&#148;</I><I>
Please provide the aggregate compensation amount for the CCO by the relevant Fund or otherwise confirm to the Staff why the Funds believe this disclosure is not required.</I> </TD></TR></TABLE>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR VALIGN="TOP">
<TD WIDTH="18%"> <P STYLE=" margin-top:0pt; margin-bottom:1pt; margin-left:3%; text-indent:-2%; font-size:12pt; font-family:Times New Roman"><U>Response</U>: </P></TD>
<TD>The Funds believe this disclosure is not required by Item 22(b)(13) of Schedule 14A because the CCO&#146;s aggregate compensation amount from each Fund for its most recently completed fiscal year was not in excess of $60,000. </TD></TR></TABLE>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR VALIGN="TOP">
<TD WIDTH="18%"> <P STYLE=" margin-top:0pt; margin-bottom:1pt; margin-left:3%; text-indent:-2%; font-size:12pt; font-family:Times New Roman"><U>Comment No.</U><U></U><U>&nbsp;4</U>: <I> </I></P></TD>
<TD><I>Preliminary Proxy Materials for each of BCAT, ECAT, BIGZ, BMEZ and MUI.</I> <I>Please confirm that the definitive proxy materials will be filed no earlier than 30 calendar days after the Fund&#146;s opposition statement is or was provided to
the shareholder in accordance with <FONT STYLE="white-space:nowrap">Rule&nbsp;14a-8(m)(3)(ii)</FONT> under the Securities Exchange Act of 1934, as amended (the &#147;</I><I><U>Exchange Act</U></I><I>&#148;). </I> </TD></TR></TABLE>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR VALIGN="TOP">
<TD WIDTH="18%"> <P STYLE=" margin-top:0pt; margin-bottom:1pt; margin-left:3%; text-indent:-2%; font-size:12pt; font-family:Times New Roman"><U>Response</U>: </P></TD>
<TD>The Funds confirm that the definitive proxy materials will be filed no earlier than 30 calendar days after the applicable opposition statement was provided to the shareholder in accordance with Rule
<FONT STYLE="white-space:nowrap">14a-8(m)(3)(ii)</FONT> under the Exchange Act. </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR VALIGN="TOP">
<TD WIDTH="18%"> <P STYLE=" margin-top:0pt; margin-bottom:1pt; margin-left:3%; text-indent:-2%; font-size:12pt; font-family:Times New Roman"><U>Comment No.</U><U></U><U>&nbsp;5</U>: <I> </I></P></TD>
<TD><I>All Additional Solicitation Materials. Please refrain from making the statement &#147;your fund is under attack&#148; in future solicitation materials.</I> </TD></TR></TABLE>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR VALIGN="TOP">
<TD WIDTH="18%"> <P STYLE=" margin-top:0pt; margin-bottom:1pt; margin-left:3%; text-indent:-2%; font-size:12pt; font-family:Times New Roman"><U>Response</U>: </P></TD>
<TD>The Funds will not make the statement &#147;your fund is under attack&#148; in future solicitation materials. </TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center">*&#8195;*&#8195;*&#8195;*&#8195;*&#8195;*&#8195;*&#8195;*&#8195;*&#8195;* </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:8%; font-size:12pt; font-family:Times New Roman">Please do not hesitate to contact me at (212) <FONT STYLE="white-space:nowrap">728-3953</FONT> if you have comments or if you require
additional information regarding the Funds. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Respectfully submitted, </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman"><U>/s/ Nicole M. Ventura </U></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Nicole M. Ventura </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="8%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman; " ALIGN="left">Janey Ahn, Esq., BlackRock, Inc. </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:8%; font-size:12pt; font-family:Times New Roman">Benjamin Niehaus, Esq., BlackRock, Inc. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:8%; font-size:12pt; font-family:Times New Roman">Bomi Lee, Esq., BlackRock, Inc. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:8%; font-size:12pt; font-family:Times New Roman">Elliot J. Gluck, Esq., Willkie Farr&nbsp;&amp; Gallagher LLP </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:8%; font-size:12pt; font-family:Times New Roman">Bissie K. Bonner, Esq., Willkie Farr&nbsp;&amp; Gallagher LLP </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:8%; font-size:12pt; font-family:Times New Roman">Eli S. Schwartz, Esq., Willkie Farr&nbsp;&amp; Gallagher LLP </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 3 - </P>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always"> </p>
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">April 25, 2024 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">
Page
 4
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><U>Appendix A </U></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">BlackRock California Municipal Income Trust (File <FONT STYLE="white-space:nowrap">No.&nbsp;811-10331)</FONT> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">BlackRock Capital Allocation Term Trust (File <FONT STYLE="white-space:nowrap">No.&nbsp;811-23564)</FONT> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">BlackRock ESG Capital Allocation Term Trust (File <FONT STYLE="white-space:nowrap">No.&nbsp;811-23701)</FONT> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">BlackRock Health Sciences Term Trust (File <FONT STYLE="white-space:nowrap">No.&nbsp;811-23466)</FONT> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">BlackRock Innovation and Growth Term Trust (File <FONT STYLE="white-space:nowrap">No.&nbsp;811-23625)</FONT> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">BlackRock Municipal Income Fund, Inc. (File <FONT STYLE="white-space:nowrap">No.&nbsp;811-21348)</FONT> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">BlackRock MuniHoldings New York Quality Fund, Inc. (File <FONT STYLE="white-space:nowrap">No.&nbsp;811-08217)</FONT> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">BlackRock MuniYield New York Quality Fund, Inc. (File <FONT STYLE="white-space:nowrap">No.&nbsp;811-06500)</FONT> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">BlackRock MuniYield Pennsylvania Quality Fund (File <FONT STYLE="white-space:nowrap">No.&nbsp;811-07136)</FONT> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">BlackRock New York Municipal Income Trust (File <FONT STYLE="white-space:nowrap">No.&nbsp;811-10337)</FONT> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">BlackRock Science and Technology Term Trust (File <FONT STYLE="white-space:nowrap">No.&nbsp;811-23428)</FONT> </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 4 - </P>

</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g768190g71g05.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g768190g71g05.jpg
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M 0$! 0$! 0        $" P0%!@<("0H+$  " 0,# @0#!04$!    7T! @,
M!!$%$B$Q008346$'(G$4,H&1H0@C0K'!%5+1\"0S8G*""0H6%Q@9&B4F)R@I
M*C0U-C<X.3I#1$5&1TA)2E-455976%E:8V1E9F=H:6IS='5V=WAY>H.$A8:'
MB(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4U=;7
MV-G:X>+CY.7FY^CIZO'R\_3U]O?X^?H1  (! @0$ P0'!00$  $"=P ! @,1
M! 4A,08205$'87$3(C*!"!1"D:&QP0DC,U+P%6)RT0H6)#3A)?$7&!D:)B<H
M*2HU-C<X.3I#1$5&1TA)2E-455976%E:8V1E9F=H:6IS='5V=WAY>H*#A(6&
MAXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&Q\C)RM+3U-76
MU]C9VN+CY.7FY^CIZO+S]/7V]_CY^O_  !$( !<!1 ,!$0 "$0$#$0'_V@ ,
M P$  A$#$0 _ /H/XJHOPM_;Z^ OPVOW9?@9\:?!>J6-OH<VT?8?B'I:ZY'!
M+:ZYY:ZK+YE\GA.+R)-0>$-KLN82$C% #?VA-;MOAM^WG^SCX)N+EA\)OC+I
MMYIGBGPQ+"%B?QUK.I>)K#0=7@\1E?[1M9KO7+[PZAL(+Y80EE(1 !<F@#[
M\=?"[2]?^,VD2Z/!?W0T?P=X@\8^-/#<&IV]AI_B;5]9U;2=(\ 6VI:I>V-Y
M=Z/:L=,\?7*_V9-9;Y='C6;S8LI0!-^S?^U /VDO"'C#QAX.^'FI:1IGA'Q-
MKO@DQ:]XATR&ZU/Q7X?L]$O;BRACLX+A;?3)+76H2E[(Y.Z!U: 9#$ V_P!F
MW]I*S_:0L?'6JZ-X,U3PMI?@'Q[K_P -=2GUC5=.N[BZ\4^&H=*N=26RM=/5
MP=+^SZO;-'=22HSLKJ8EQF@"+XJ_M)?\*P^,7PF^#+> M1U_6_C0?$L?@O5+
M77M,L-,$WA'2[75=;36A=0M/IR+!=QK"\<=SYK*V0@P2 >S?$/QA=>!/ _B#
MQK!H;:ZGAG1M1U_4=,BU*WTZ<Z9I&G7.IZBUK<W,+12W*06KB.-A&)&90709
M( /$?A_^TTOQ&_9YMOVB-"\ :A;^'[ZQUC6=/\/ZGXBTBUUFXT70[G4;"[G:
M98WM(=1DU'3+BWM['S6,QD@_>*9"J &GXR^/FO?#_P"!FI?&_P 6_";7M$AT
M'1)_$OB+P1=^(=$;Q3HVBQ01RIYS6OG6,NKL\JQM8K=#RCD22AE95 *7B+]I
M&;PS^SO'^T;>_#Z_E\,CP=I_Q!N-#MO$6F/K4/A+5M'L-7T^Y1GMUMIM4:._
MBBDLA*HC921,XQ0 _P 4?'OQIX6^&$GQ:E^"NKZSX7M?#-MXQO;;0?&7A^YU
MVS\.R:='JUWJ$FG7\-G'-]BTUWGGB@N)9 MO+Y:R%0& /HS5-.LM;TR\TO48
M#/87\#VMW;F26 R0285T,D#I)%E>Z,K#U!H _*[]F6V@^(7[4W[:7PV\7(VK
M>#/A1XB\'V'@+1PQL#H-KJS>)A?QC4---M>ZGY@T^S^;4;F\9/).QAN;< ?7
M/@'X=V/@'XF+\0O"WC+4]1^$_BOX6:U?W&GZE%HDV@Z+>V>J^#]4T/7=+\1V
MVD6]\;*_\/7FM2-!J%[=)LT_SHR,2"(V#8]+^"'QH\*_'WX6^'?BOX&2Z.@^
M)DU86-KJ/E07T%QHVL:AHES:WJ1-*+>7[7ITC#ECY<D;8^;% 'EO@S]I7Q!X
M]\;?&+X?>'/A'J%QXD^"&HZ!I7BR"?QGH5K;7]]XETFYUG2XO#UU-:A+P-:V
MKJ[W?V!$D9%+;274 [CX,_M ^%OCGX7\4:MX/TS5],\4^!]=UKP=XS^'GBL6
MND^)O"?C;0S+%<>'M<:SGOK2-)+B(B+4+2>\MW0LP;S()X8 #RSX5_M9:O\
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M%\3VG@KX<^!]#-LFK>*/$EZN\HUU>21VVCZ'8V^;K4-5NG6"SMUW,))'BBF
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M@#[9^.PQ\#_C'VQ\*OB%[8_XI'5Z /QO_9#^.?B'X=>$/V'_  ;\4_#%A8_
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M.M4\:Z[?^$/$/AUKB_MI9K>UGUFW@OO,-A+):7&HV\>X3!G +NN?M-O\4/\
M@GQXK\(>,8-9N_B==_#Z'X<ZYKP2SFT75?$,D&M06/B":]:\BNBEYI_AIKJ^
M8:<C)>7KI##)%\Z@'<_$GXI:!JG_  37L_"EO9:NFH:M\(M"^#]O/-!9+9Q^
M)/#O@[0+>]OII$OWD&AN]NYBF6)IV!&^VC.0 "_X[_;@\+>&/V;1X9\):!XM
M_P"$_G^&=CX)\/:A?Q:5I^AZ=XAN/"D>DQZS/J-EK5S?1V=G(DEY&(+/S96M
MXHCY/F&6$V\K!MY6/TT\0^);+P=X.U/Q5J<5Y<6&@Z.VJ7D5DD,E[-!;0K)(
MMO'<301/,0#@/+&N>K"@#\D?V-/B/HEO^V3^U9K;6FJ-:_'7Q7X3D\(Q"&T\
M_3AH\?BV>Y_X2-3>[+,M',H3[$^H9((8J.2 ?4#_ +3OP_\ %W[52_!O5/!F
MJWO_  C5EK?@VRO]1LM%OK&?Q?J.OZ8NIW,UE<7S^1H]M9>';,6M\F^Z=M1O
M(Y+2)%5I #PGXK_$CPU\"_\ @H%X4\5Z/HL]EH5]\'-2^&GQ+TG1-.TVT-^1
M++X]\+:SHUFMW!;ZA>PW$]C9W$UX]C)' DJ1&90%D-@V-3]D;XL>';O]JW]J
M>YALM:5/C?XO^'^I>%%DM[%6TZW\)^!=9CU!?$.W46%K-(8V\D69OE;C>T?8
M E^%WCW1_P!G+]K7]K3P5XKM=2U<_%/4]/\ CCX:N_#D=M<I9Z3:^%=6U+Q!
MI>M1ZG=V)M-45E1+3[)]LBFY,TMN5% &/_P3<\;Z5IVK_'[P=-;Z@VI_$#X_
M_$GXEZ//%%;&PM="U"WT80VFIRO=++#JZF!MT4$%Q",C$YH ZK]B/6;7X._%
MW]I']F'6H[C4/$5_\=_''Q;T/7=*\N301X:\8Z1I$MCINH_:Y+:ZL]:@MO#X
M>6.WMKFW\V\94G94WN >A_M=>%_$GP\\?_#O]L?P3<Z9=7_P<T;6/"/Q!\&:
MS<W6GP>-?AOXHN;=&M-*U2ST^^-AK^FZQ>_;;?SK<0RLZF25%M?*O#8-CXN\
M1>-]0\&?&+PC_P %'=(\&>'[+P#X]:V^%7BOX>1^)=0N/%^M:C<:1=:5I'CX
MW3>&HM*L-8A%G!82V@:X'V+2 ZW;3:S<)IX!^UVBI>:UX7TQO$MMIC7FKZ);
MOK>GV?G76CB34;-&OK"![R..2]L5\Z6$2S0P-,@WO#%O,2 'Y]_LW:1IW[&G
MQ'\:?LN2W%_XA\'^,[[6?C9\'[VS"37?AKPQ=R6VB>(/!WBG[;-;A;BQU#3K
M22QN;+[8MXMU=S7(LY"(G-@V.0\&^)(X_P!L_P =?M/W2S-X!\3_ ++7Q'T[
M1-$ABC_X2^UMO@K\3?AMH?B5]2MGN!I_F7NK75S+8B'47#0;//,#@K1L&Q[5
M^S#\</A_^T5)\3=7N? GV;7;?Q1J&JW3:SIFBZA /#T45GX=\*Q6MZTTLXU$
MZ!H>FS7MNT:PQ7ES=B">:+8[ 'RO^R;^T?X-^#&J_M#>"+O2/$D_@:[^-GB#
MQW\-K'2+'27N?#^A^.IC<7/AN^MKG6;:&R@LKVT5X$M9KM2+N<LP.T$V#8XC
M]G7]J[PY\ /V&_"WPSDT/Q%JGQ"TO2?B7I>E7E@-/MO"XUGQ+XX\;ZUHUS-J
MTNHKJ,%I;Q:M:&9X]+>020R+$K#;*38-CJ_'?QE\-:%_P41\'_%*^L=>ET+P
M!\!-8^%NLVEM;6$FL7?B&S\5>-Y)K[38)M4CMYM';[;'MEGNX)SM;, XR;!L
M=!XQ_;GL?$7A+XV>*;7PWXBM/#OBBY\&?"/P;9?VA;V^J6&DM!KESXW\4ZBL
M-R]OH_B-],\3:@-/CLGOTDFT?2UNKB.,,\1L&QW7[8R?"GXL?L+>(=?\->$4
M\,P>*[?1I/!-PF@:%IFJ:+J_A_73J5FNH#3+F1+/3YHO#5[9R-:S73+#?C;$
M3D(?H'Z&)#XDU3XL> OV?/VNM&,5O\2OV7-,N+?XH6.LYM=/^(/A[Q#X*T^P
M^)MAHFHV"W<PNBQ?4=&>_M88UN99$G6)9#, #6_:#\61?M7>'?A%??#^*70=
M$^$?QF^!_P ;/$@\81):ZGJ=K=^*(_"VBZ)HD.BW.I0?:/LWB36[NYEN9H5C
MDTVR@B$JWDL]D?H'Z'"?M7_$'1M(_;V_9F\3W-KJ;6'P7L_&,/BB&"&U:[OV
M\5^$UN]..@))>)'=+'%J4 G^URV.UDD$8D 4N =%^V=\5?#TOQW_ &2;E;+6
M5C^%?Q*M?'?B!3;V(>\TCQ#X=TRXLK;1@-0(GU%$=1+'<FTB4YV3..2 <C\<
M_C#X:'[>_P"S;\2OL&N?V%\+/!WQ$TK7[3[/8?VM>7'BWP1XD&FOH\']I?9Y
MX8AJUL9S<W-HR[)!&LF%+FP;'O&G_MD:3\1OCIX:\*>%="\0Z5X-\!^&OB'X
M^\:W&J-8VVKZU=:1X0O5TW2]*TNPO[FUGLXXK_4+EVO+Z$/<BU(C0P>:P!XI
M^P!\0=(L?CS^U=I\MKJ33_&SX[>+?&_A9HXK7RM.TF*\\;Z\T'B!FNPUIJ)M
M)501V:7T7F CSMOST =W^R?>6OP-_:I_:H^!.L+/J6H_$_XDWWQO\)ZII(1]
M,L=#\4VFK>()M&UT7CVTUIJMK;O;0JUI#>Q3,&+21!1O .A?XKZ=X-^(_P"U
M=I#Z?>W4_P 1_BM9:;9RJD AL+30_P!F7PC8:E-<DW2M]H>X\'WOD(BR*4N8
M'=D;?&AL&QYY8>/-.U/X/_L:?#=[2_BN/AOJ'[(EWK%]#(;=+MX_"'B31=0C
MTJYMKR.XVA]$B>%W6U8B=R^PJ!0!]F>(/V-?V;O%E]_:GB'X6>']4U1C=M=:
LE?"ZO=2U"YO]4U#6KZ^U34[V>6[U34)]1U6]FDNKN::5O-"E]D:!38-C_]D!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
