<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




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