<DOCUMENT>
<TYPE>EX-99.2P STOCK LTR
<SEQUENCE>13
<FILENAME>p_00250209ao0.txt
<TEXT>



<PAGE>


                Alliance Capital Management L.P.
                   1345 Avenue of the Americas
                    New York, New York  10105


                        January 18, 2002


Alliance National Municipal
  Income Fund, Inc.
1345 Avenue of the Americas
New York, New York  10105

Ladies and Gentlemen:

         This is to confirm that, in connection with our purchase
of 6,667 shares of Common Stock of Alliance National Municipal
Income Fund, Inc. (the "Corporation") for an aggregate cash
consideration of One Hundred Thousand Five Dollars ($100,005), we
are buying such shares for investment for our account only and
not with a view to reselling or otherwise distributing them.

                             Very truly yours,

                             ALLIANCE CAPITAL MANAGEMENT L.P.

                             By:  Alliance Capital Management
                                    Corporation,
                                    its General Partner



                             By:  /s/
                                  ---------------------------


















00250209.AO0

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</DOCUMENT>
