<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>intmunieyletter.txt
<TEXT>
Report of Independent Registered Public Accounting Firm

To the Shareholders and
Board of Directors of Neuberger Berman
Intermediate Municipal Fund Inc.
In planning and performing our audit
of the financial statements of Neuberger Berman
Intermediate Municipal Fund Inc. (the Fund)
as of and for the year ended October 31,
2011, in accordance with the standards of
the Public Company Accounting Oversight
Board (United States), we considered the
Funds internal control over financial reporting,
including controls over 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 NSAR,
but not for the purpose of expressing an
opinion on the effectiveness of the Funds
internal control over financial reporting.
Accordingly, we express no such opinion.
The management of the 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 companys 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. A
companys internal control over financial
reporting includes those policies and
procedures that (1) pertain to the maintenance of
records that, in reasonable detail, accurately
and fairly reflect the transactions and
dispositions of the assets of the company;
(2) provide reasonable assurance that
transactions are recorded as necessary to
permit preparation of financial statements in
accordance with generally accepted accounting
principles, and that receipts and
expenditures of the company are being made
only in accordance with authorizations of
management and directors of the company; and
(3) provide reasonable assurance
regarding prevention or timely detection of
unauthorized acquisition, use or disposition of
a companys 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 deficiency in internal control over
financial reporting 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 material weakness is a deficiency, or
a combination of deficiencies, in internal
control over financial reporting, such that
there is a reasonable possibility that a material
misstatement of the companys annual or
interim financial statements will not be
prevented or detected on a timely basis.
Our consideration of the Funds 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 material weaknesses under standards
established by the Public Company Accounting
Oversight Board (United States).
However, we noted no deficiencies in the
Funds internal control over financial reporting
and its operation, including controls over
safeguarding securities, that we consider to be
a material weakness as defined above as of October 31, 2011.
This report is intended solely for the
information and use of management and the Board
of Directors of Neuberger Berman Intermediate
Municipal 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.



/s/ Ernst & Young LLP

Boston, Massachusetts
December 16, 2011


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