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Proc-Type: 2001,MIC-CLEAR
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MIC-Info: RSA-MD5,RSA,
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 pm/Cww3T1XNAX4ALeXSkrA==

<SEC-DOCUMENT>0000862021-07-000018.txt : 20071228
<SEC-HEADER>0000862021-07-000018.hdr.sgml : 20071228
<ACCEPTANCE-DATETIME>20071228154956
ACCESSION NUMBER:		0000862021-07-000018
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20071031
FILED AS OF DATE:		20071228
DATE AS OF CHANGE:		20071228
EFFECTIVENESS DATE:		20071228

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ALLIANCEBERNSTEIN NATIONAL MUNICIPAL INCOME FUND
		CENTRAL INDEX KEY:			0001162027
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-10573
		FILM NUMBER:		071331989

	BUSINESS ADDRESS:	
		STREET 1:		ALLIANCEBERNSTEIN LP
		STREET 2:		1345 AVENUE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10105
		BUSINESS PHONE:		2129692124

	MAIL ADDRESS:	
		STREET 1:		ALLIANCEBERNSTEIN LP
		STREET 2:		1345 AVE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10105

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALLIANCE NATIONAL MUNICIPAL INCOME FUND
		DATE OF NAME CHANGE:	20011108
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B
<SEQUENCE>1
<FILENAME>answer.fil
<DESCRIPTION>ANSWER FILE
<TEXT>
<PAGE>      PAGE  1
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002 B000000 NEW YORK
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008 B000001 A
008 C000001 801-56720
008 D010001 NEW YORK
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008 D030001 10105
011 A000001 ALLIANCEBERNSTEIN INVESTMENTS, INC.
011 B000001 8-30851
011 C010001 New York
011 C020001 NY
011 C030001 10105
012 A000001 COMPUTERSHARE TRUST COMPANY N.A.
012 B000001 85-11340
012 C010001 PROVIDENCE
012 C020001 RI
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013 A000001 ERNST & YOUNG, LLP
013 B010001 NEW YORK
013 B020001 NY
013 B030001 10036
014 A000001 SANFORD C. BERNSTEIN CO., LLC
014 B000001 8-52942
014 A000002 SANFORD C. BERNSTEIN LIMITED
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015 C010001 BOSTON
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<PAGE>      PAGE  2
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022 A000001 MERRILL LYNCH, PIERCE, FENNER & SMITH INC.
022 B000001 13-3247006
022 C000001    127739
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022 B000009 59-1237041
022 C000009      6000
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<PAGE>      PAGE  9
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SIGNATURE   JOSEPH J. MANTINEO
TITLE       SENIOR VICE PRESIDENT

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>audit.txt
<DESCRIPTION>REPORT OF INTERNAL CONTROL
<TEXT>
Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Directors of
AllianceBernstein National Municipal Income Fund, Inc.

In planning and performing our audit of the financial statements of
AllianceBernstein National Municipal Income Fund, Inc. (the "Fund"), 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 its 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 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 Fund"s internal control over financial reporting.  Accordingly, we
express no such opinion.

The management of Fund 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 company"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. Such internal
control includes policies and procedures that provide reasonable
assurance regarding prevention or timely detection of unauthorized
acquisition, use or disposition of a company"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 affects the company"s ability to
initiate, authorize, record, process or report external financial data
reliably in accordance with generally accepted accounting principles such
that there is more than a remote likelihood that a misstatement of the
company"s 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.

Our consideration of the Fund"s 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 Fund"s internal control
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, 2007.

This report is intended solely for the information and use of management
and the Board of Directors of the AllianceBernstein National Municipal
Income Fund, Inc. and the Securities and Exchange Commission and is not
intended to be and should not be used by anyone other than these specified
parties.


							Ernst & Young LLP

New York, New York
December 21, 2007




</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77E LEGAL
<SEQUENCE>3
<FILENAME>legal.txt
<DESCRIPTION>LEGAL PROCEEDINGS
<TEXT>
Exhibit 77E

Legal Proceedings

As has been previously reported, the staff of the U.S. Securities and
Exchange Commission ("SEC") and the Office of the New York Attorney
General ("NYAG") have been investigating practices in the mutual fund
industry identified as "market timing" and "late trading" of mutual fund
shares. Certain other regulatory authorities have also been conducting
investigations into these practices within the industry and have requested
that the Adviser provide information to them. The Adviser has been
cooperating and will continue to cooperate with all of these authorities.
The shares of the Fund are not redeemable by the Fund,but are traded on
an exchange at prices established by the market. Accordingly, the Fund and
its shareholders are not subject to the market timing and late trading
practices that are the subject of the investigations mentioned above or
the lawsuits described below.

Numerous lawsuits have been filed against the Adviser and certain other
defendants in which plaintiffs make claims purportedly based on or related
to the same practices that are the subject of the SEC and NYAG
investigations referred to above. Some of these lawsuits name the Fund as
a party. The lawsuits are now pending in the United States District Court
for the District of Maryland pursuant to a ruling by the Judicial Panel
on Multidistrict Litigation transferring and centralizing all of the
mutual funds involving market and late trading in the District of Maryland
(the "Mutual Fund MDL").

The Adviser believes that these matters are not likely to have a material
adverse effect on the Fund or the Adviser"s ability to perform advisory
services relating to the Fund.
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
