-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 TaRogSWctD3V82/+EWG98mRdk9OU5nIkcpa+fJ/bBQqbLHK14GW/LGC32zl+F1zC
 pcFOuiFdmOL8sMlFrmgd5g==

<SEC-DOCUMENT>0000950123-10-069091.txt : 20100728
<SEC-HEADER>0000950123-10-069091.hdr.sgml : 20100728
<ACCEPTANCE-DATETIME>20100728164247
ACCESSION NUMBER:		0000950123-10-069091
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20100531
FILED AS OF DATE:		20100728
DATE AS OF CHANGE:		20100728
EFFECTIVENESS DATE:		20100728

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Invesco Municipal Income Opportunities Trust
		CENTRAL INDEX KEY:			0000835333
		IRS NUMBER:				133473972
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0530

	FILING VALUES:
		FORM TYPE:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-05597
		FILM NUMBER:		10974768

	BUSINESS ADDRESS:	
		STREET 1:		522 FIFTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10036
		BUSINESS PHONE:		800-869-6397

	MAIL ADDRESS:	
		STREET 1:		522 FIFTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10036

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MORGAN STANLEY MUNICIPAL INCOME OPPORTUNITIES TRUST
		DATE OF NAME CHANGE:	20011220

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MSDW MUNICIPAL INCOME OPPORTUNITIES TRUST
		DATE OF NAME CHANGE:	19981221

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MUNICIPAL INCOME OPPORTUNITIES TRUST/MA
		DATE OF NAME CHANGE:	19930721
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B
<SEQUENCE>1
<FILENAME>answer.fil
<DESCRIPTION>EXHIBIT
<TEXT>
<PAGE>      PAGE  1
000 B000000 05/31/2010
000 C000000 0000835333
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 6.1
000 J000000 A
001 A000000 INVESCO  MUNICIPAL INCOME OPPORTUNITIES TRUST
001 B000000 811-05597
001 C000000 7136261919
002 A000000 11 GREENWAY PLAZA
002 B000000 HOUSTON
002 C000000 TX
002 D010000 77046
003  000000 N
004  000000 N
005  000000 N
006  000000 N
007 A000000 N
007 B000000  0
007 C010100  1
008 A000001 MORGAN STANLEY INVESTMENT ADVISORS INC.
008 B000001 A
008 C000001 801-42061
008 D010001 NEW YORK
008 D020001 NY
008 D030001 10036
010 A000001 MORGAN STANLEY SERVICES COMPANY INC.
010 B000001 8-00000
010 C010001 JERSEY CITY
010 C020001 NJ
010 C030001 07311
012 A000001 COMPUTERSHARE TRUST COMPANY, N.A.
012 B000001 84-00000
012 C010001 PROVIDENCE
012 C020001 RI
012 C030001 02940
012 C040001 3078
013 A000001 PRICEWATERHOUSE COOPERS, LLP
013 B010001 HOUSTON
013 B020001 TX
013 B030001 77002
014 A000001 ARIGIL MENKUL DEGERLER A.S.
014 B000001 8-00000
014 A000002 BANK MORGAN STANLEY AG
014 B000002 8-00000
014 A000003 BETTER ALTERNATIVE TRADING SYSTEM
014 B000003 8-00000
014 A000004 BLOCK INTEREST DISCOVERY SERVICE
<PAGE>      PAGE  2
014 B000004 8-00000
014 A000005 CHINA INTERNATIONAL CAPITAL CORP. HONG KONG S
014 B000005 8-00000
014 A000006 H.C. SECURITIES AND INVESTMENTS
014 B000006 8-00000
014 A000007 HTI VALORI MOBILIARE S.A.
014 B000007 8-00000
014 A000008 MORGAN STANLEY & CO. INTERNATIONAL PLC
014 B000008 8-00000
014 A000009 MORGAN STANLEY & CO. INCORPORATED
014 B000009 8-15869
014 A000010 MORGAN STANLEY DEAN WITTER ASIA (SINGAPORE) P
014 B000010 8-00000
014 A000011 MORGAN STANLEY ASIA LIMITED
014 B000011 8-00000
014 A000012 MORGAN STANLEY SECURITIES LIMITED
014 B000012 8-00000
014 A000013 MORGAN STANLEY CANADA LIMITED
014 B000013 8-00000
014 A000014 MORGAN STANLEY DEAN WITTER C.T.V.M. S.A.
014 B000014 8-00000
014 A000015 MORGAN STANLEY DISTRIBUTION, INC.
014 B000015 8-44766
014 A000016 MORGAN STANLEY DISTRIBUTORS, INC.
014 B000016 8-45262
014 A000017 MORGAN STANLEY DEAN WITTER AUSTRALIA LIMITED
014 B000017 8-00000
014 A000018 MORGAN STANLEY FUTURES (HONG KONG) LIMITED
014 B000018 8-00000
014 A000019 MORGAN STANLEY INDIA COMPANY PRIVATE LTD.
014 B000019 8-00000
014 A000020 MORGAN STANLEY HONG KONG SECURITIES LIMITED
014 B000020 8-00000
014 A000021 MORGAN STANLEY MARKET PRODUCTS INC.
014 B000021 8-37795
014 A000022 MORGAN STANLEY JAPAN SECURITIES CO., LTD.
014 B000022 8-00000
014 A000023 MORGAN STANLEY TAIWAN LIMITED
014 B000023 8-00000
014 A000024 MORGAN STANLEY, S.V. S.A.
014 B000024 8-00000
014 A000025 MS SECURITIES SERVICES INC.
014 B000025 8-26804
014 A000026 OOO MORGAN STANLEY BANK
014 B000026 8-00000
014 A000027 MUNICENTER
014 B000027 8-00000
014 A000028 PRIME DEALER SERVICES CORP.
014 B000028 8-47025
014 A000029 RMB MORGAN STANLEY
014 B000029 8-00000
<PAGE>      PAGE  3
014 A000030 VAM KAMPEN FUNDS
014 B000030 8-19412
014 A000031 BANK OF TOKYO - MITSUBISHI UFJ LTD.
014 B000031 8-00000
014 A000032 MITSUBISHI UFJ SECURITIES CO. LTD
014 B000032 8-00000
014 A000033 MITSUBISHI UFJ SECURITIES INTERNATIONAL PLC
014 B000033 8-00000
014 A000034 MITSUBISHI UFJ TRUST & BANKING CORP.
014 B000034 8-00000
014 A000035 MORGAN STANLEY DEAN WITTER AUSTRALIA SECURITI
014 B000035 8-00000
014 A000036 MORGAN STANLEY SMITH BARNEY, LLC
014 B000036 8-68191
014 A000037 UNION BANC INVESTMENT SERVICES
014 B000037 8-30706
014 A000038 MORGAN STANLEY ASIA (SINGAPORE) SECURITIES PT
014 B000038 8-00000
014 A000039 MORGAN STANLEY MUFG SECURITIES CO., LTD.
014 B000039 8-00000
014 A000040 MORGAN STANLEY INDIA FINANCIAL SERVICES PRIVA
014 B000040 8-00000
014 A000041 MORGAN STANLEY SMITH BARNEY FINANCING, LLC
014 B000041 8-00000
014 A000042 MORGAN STANLEY SMITH BARNEY AUSTRALIA PTY LTD
014 B000042 8-00000
014 A000043 OLIVETREE SECURITIES LTD
014 B000043 8-00000
014 A000044 MITSUBISHI UFJ MORGAN STANLEY SECURITIES CO.
014 B000044 8-00000
015 A000001 STATE STREET BANK AND TRUST COMPANY
015 B000001 C
015 C010001 BOSTON
015 C020001 MA
015 C030001 02111
015 E010001 X
018  000000 Y
019 A000000 Y
019 B000000  232
019 C000000 INVESCOFDS
021  000000        0
022 A000001 MORGAN (J.P) SECURITIES INC.
022 B000001 13-3224016
022 C000001     15545
022 D000001     15866
022 A000002 GOLDMAN SACHS & CO.
022 B000002 13-5108880
022 C000002      4160
022 D000002      1766
022 A000003 BANC OF AMERICA SECURITIES LLC
022 B000003 56-2058405
<PAGE>      PAGE  4
022 C000003      2400
022 D000003      2200
022 A000004 WACHOVIA CAPITAL MARKETS
022 B000004 22-1147033
022 C000004      2393
022 D000004      2000
022 A000005 ZIEGLER SECURITIES
022 B000005 39-0727640
022 C000005      3845
022 D000005         0
022 A000006 STATE STREET BANK AND TRUST CO.
022 B000006 04-1867445
022 C000006       757
022 D000006      2148
022 A000007 MSIM - CROSS TR
022 C000007         0
022 D000007      2312
022 A000008 MERRILL LYNCH & CO., INC.
022 B000008 13-5674085
022 C000008      1134
022 D000008      1117
022 A000009 RAYMOND JAMES & ASSOCIATES, INC.
022 B000009 59-1237041
022 C000009      1559
022 D000009         0
022 A000010 MESIROW FINANCIAL
022 B000010 36-3194849
022 C000010      1279
022 D000010       188
023 C000000      38968
023 D000000      34384
024  000000 N
026 A000000 N
026 B000000 Y
026 C000000 N
026 D000000 Y
026 E000000 N
026 F000000 Y
026 G010000 N
026 G020000 N
026 H000000 N
027  000000 N
028 A010000         0
028 A020000         0
028 A030000         0
028 A040000         0
028 B010000         0
028 B020000         0
028 B030000         0
028 B040000         0
028 C010000         0
<PAGE>      PAGE  5
028 C020000         0
028 C030000         0
028 C040000         0
028 D010000         0
028 D020000         0
028 D030000         0
028 D040000         0
028 E010000         0
028 E020000         0
028 E030000         0
028 E040000         0
028 F010000         0
028 F020000         0
028 F030000         0
028 F040000         0
028 G010000         0
028 G020000         0
028 G030000         0
028 G040000         0
028 H000000         0
030 A000000      0
030 B000000  0.00
030 C000000  0.00
031 A000000      0
031 B000000      0
032  000000      0
033  000000      0
035  000000      0
036 B000000      0
038  000000      0
042 A000000   0
042 B000000   0
042 C000000   0
042 D000000   0
042 E000000   0
042 F000000   0
042 G000000   0
042 H000000   0
043  000000      0
044  000000      0
045  000000 Y
046  000000 N
047  000000 Y
048  000000  0.500
048 A010000        0
048 A020000 0.000
048 B010000        0
048 B020000 0.000
048 C010000        0
048 C020000 0.000
048 D010000        0
<PAGE>      PAGE  6
048 D020000 0.000
048 E010000        0
048 E020000 0.000
048 F010000        0
048 F020000 0.000
048 G010000        0
048 G020000 0.000
048 H010000        0
048 H020000 0.000
048 I010000        0
048 I020000 0.000
048 J010000        0
048 J020000 0.000
048 K010000        0
048 K020000 0.000
049  000000 N
050  000000 N
051  000000 N
052  000000 N
053 A000000 N
054 A000000 Y
054 B000000 Y
054 C000000 Y
054 D000000 N
054 E000000 N
054 F000000 N
054 G000000 Y
054 H000000 N
054 I000000 N
054 J000000 Y
054 K000000 N
054 L000000 Y
054 M000000 Y
054 N000000 N
054 O000000 Y
055 A000000 Y
055 B000000 N
056  000000 Y
057  000000 N
058 A000000 N
059  000000 Y
060 A000000 Y
060 B000000 Y
061  000000        0
062 A000000 Y
062 B000000   0.0
062 C000000   0.0
062 D000000   0.0
062 E000000   0.2
062 F000000   0.0
062 G000000   0.0
<PAGE>      PAGE  7
062 H000000   0.0
062 I000000   0.0
062 J000000   0.0
062 K000000   0.0
062 L000000   0.0
062 M000000   0.0
062 N000000   0.0
062 O000000 103.8
062 P000000   0.0
062 Q000000   0.0
062 R000000   0.0
063 A000000   0
063 B000000  0.0
064 A000000 Y
064 B000000 Y
066 A000000 N
067  000000 N
068 A000000 N
068 B000000 N
069  000000 N
070 A010000 Y
070 A020000 N
070 B010000 N
070 B020000 N
070 C010000 Y
070 C020000 N
070 D010000 N
070 D020000 N
070 E010000 Y
070 E020000 N
070 F010000 N
070 F020000 N
070 G010000 Y
070 G020000 N
070 H010000 N
070 H020000 N
070 I010000 N
070 I020000 N
070 J010000 Y
070 J020000 Y
070 K010000 Y
070 K020000 N
070 L010000 Y
070 L020000 N
070 M010000 N
070 M020000 N
070 N010000 Y
070 N020000 N
070 O010000 Y
070 O020000 N
070 P010000 Y
<PAGE>      PAGE  8
070 P020000 Y
070 Q010000 N
070 Q020000 N
070 R010000 N
070 R020000 N
071 A000000     19312
071 B000000     17381
071 C000000    130443
071 D000000   13
072 A000000 12
072 B000000     9681
072 C000000        0
072 D000000        0
072 E000000        0
072 F000000      630
072 G000000      101
072 H000000        0
072 I000000       14
072 J000000        5
072 K000000        0
072 L000000       35
072 M000000       16
072 N000000        0
072 O000000        0
072 P000000       64
072 Q000000        0
072 R000000       49
072 S000000       15
072 T000000        0
072 U000000        0
072 V000000        0
072 W000000       56
072 X000000      985
072 Y000000        0
072 Z000000     8696
072AA000000       28
072BB000000     2443
072CC010000    19378
072CC020000        0
072DD010000     8241
072DD020000        0
072EE000000        0
073 A010000   0.4200
073 A020000   0.0000
073 B000000   0.0000
073 C000000   0.0000
074 A000000      463
074 B000000        0
074 C000000      200
074 D000000   138283
074 E000000        0
<PAGE>      PAGE  9
074 F000000        0
074 G000000        0
074 H000000        0
074 I000000        0
074 J000000       27
074 K000000        0
074 L000000     2585
074 M000000       23
074 N000000   141581
074 O000000      391
074 P000000       65
074 Q000000        0
074 R010000        0
074 R020000        0
074 R030000        0
074 R040000     7924
074 S000000        0
074 T000000   133201
074 U010000    19620
074 U020000        0
074 V010000     6.79
074 V020000     0.00
074 W000000   0.0000
074 X000000        0
074 Y000000        0
075 A000000        0
075 B000000   125968
076  000000     6.51
077 A000000 Y
077 B000000 Y
077 C000000 Y
077 D000000 N
077 E000000 N
077 F000000 N
077 G000000 N
077 H000000 N
077 I000000 N
077 J000000 N
077 K000000 Y
077 L000000 N
077 M000000 N
077 N000000 N
077 O000000 N
077 P000000 N
077 Q010000 Y
077 Q020000 N
077 Q030000 N
078  000000 N
080 A000000 ICI MUTUAL INSURANCE COMPANY
080 B000000 AXIS INS., CONTINENTAL INS. AND WESTCHESTER F
080 C000000    75000
<PAGE>      PAGE  10
081 A000000 Y
081 B000000  97
082 A000000 Y
082 B000000        0
083 A000000 N
083 B000000        0
084 A000000 N
084 B000000        0
085 A000000 Y
085 B000000 N
086 A010000      0
086 A020000      0
086 B010000      0
086 B020000      0
086 C010000      0
086 C020000      0
086 D010000      0
086 D020000      0
086 E010000      0
086 E020000      0
086 F010000      0
086 F020000      0
087 A010000 SHARES OF BENEFICIAL INTEREST
087 A020000 62621Q101
087 A030000 OIA
088 A000000 N
088 B000000 N
088 C000000 N
088 D000000 N
SIGNATURE   KELLI GALLEGOS
TITLE       ASSISTANT VP AND ASSISTANT TREASURER

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>ex77b.txt
<DESCRIPTION>EXHIBIT
<TEXT>
                                                                   SUB-ITEM 77B


             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Trustees and Shareholders of
Invesco Municipal Income Opportunities Trust:


In planning and performing our audits of the financial statements of Invesco
Municipal Income Opportunities Trust (the "Fund") as of and for the year ended
May 31, 2010, in accordance with the standards of the Public Company Accounting
Oversight Board (United States), we considered the Fund's 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 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 do not express
an opinion on the effectiveness of the Funds' internal control over financial
reporting.

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 fund'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. A company's 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 trustees of
the fund; and (3) 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 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
Fund's annual or interim financial statements will not be prevented or detected
on a timely basis.

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 over financial
reporting that might be 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 over safeguarding securities that we consider to
be material weaknesses as defined above as of May 31, 2010.

This report is intended solely for the information and use of management and the
Board of Trustees of the Fund and the Securities and Exchange Commission and is
not intended to be and should not be used by anyone other than these specified
parties.

PricewaterhouseCoopers LLP
Houston, TX

July 16, 2010
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77C VOTES
<SEQUENCE>3
<FILENAME>ex77c.txt
<DESCRIPTION>EXHIBIT
<TEXT>
                                                                   Sub-Item 77C

               SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

                  INVESCO MUNICIPAL INCOME OPPORTUNITIES TRUST


A Special Meeting ("Meeting") of Shareholders of Morgan Stanley Municipal Income
Opportunities Trust was held on Friday, April 16, 2010. The Meeting was held for
the following purposes:

(1)     Elect 17 Trustees to the Board of Trustees of the Trust, each of whom
        will serve until (i) his or her successor is elected and qualified, (ii)
        his or her death, (iii) his or her resignation or (iv) his or her
        removal as approved by statute or the charter.

(2)     Approval of a new Investment Advisory Agreement with Invesco
        Advisers, Inc.

(3)     Approval of a new Master Sub-Advisory Agreement between Invesco
        Advisers, Inc. and its affiliates.



The results of the voting on the above matters were as follows:
                                                                    Votes
Matters                                           Votes For        Withheld
- -------                                           ---------        --------

(1)    David C. Arch..............................12,343,276        758,887
       Bob R. Baker...............................12,338,330        763,833
       Frank S. Bayley............................12,324,012        778,151
       James T. Bunch.............................12,339,047        763,116
       Bruce L. Crockett..........................12,327,346        774,817
       Rod Dammeyer...............................12,341,325        760,838
       Albert R. Dowden...........................12,331,891        770,272
       Jack M. Fields.............................12,344,675        757,488
       Martin L. Flanagan.........................11,979,667      1,122,496
       Carl Frischling............................12,337,897        764,266
       Prema Mathai-Davis.........................12,330,970        771,193
       Lewis F. Pennock...........................12,342,787        759,376
       Larry Soll.................................12,328,716        773,447
       Hugo F. Sonnenschein.......................12,333,146        769,017
       Raymond Stickel, Jr........................12,333,648        768,515
       Philip A. Taylor...........................11,979,845      1,122,318
       Wayne W. Whalen............................12,335,600        766,563

<TABLE>
<CAPTION>
                                                                                     Votes             Votes             Broker
                                                                    Votes For       Withheld          Abstain           Non-Votes
                                                                    ---------       --------          -------           ---------
<S>                                                                 <C>             <C>               <C>               <C>
(2)    Approval  of a new  Investment  Advisory  Agreement  with
       Invesco Advisers, Inc........................................9,826,523       659,354           502,842           2,113,443
(3)    Approval of a new Master  Sub-Advisory  Agreement between
       Invesco Advisers, Inc. and its affiliates................    9,760,203       731,591           496,925           2,113,443
</TABLE>

For a more detailed discussion on the proposal that was submitted to
shareholders, please refer to the proxy statement that was filed on February 20,
2010 with the SEC under Accession number 0000950123-10-018357.
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77K CHNG ACCNT
<SEQUENCE>4
<FILENAME>ex77k.txt
<DESCRIPTION>EXHIBIT
<TEXT>
                                                                   SUB-ITEM 77K

                  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

                  INVESCO MUNICIPAL INCOME OPPORTUNITIES TRUST


The Audit Committee of the Board of Trustees of the Trust appointed, and the
Board of Trustees ratified and approved, PricewaterhouseCoopers LLP ("PWC") as
the independent registered public accounting firm of the Fund for the fiscal
ended May 31, 2010.

Prior to May 31, 2010, the fund was audited by a different independent
registered public accounting firm (the "Prior Auditor").

The Board of Trustees selected a new independent auditor for the Fund's current
fiscal year in connection with the appointment of Invesco Advisers as investment
adviser to the Fund ("New Advisory Agreement").

Effective June 1, 2010, the Prior Auditor resigned as the independent registered
public accounting firm of Fund.

The Prior Auditor's report on the financial statements of the Fund for the past
two years did not contain an adverse opinion or a disclaimer of opinion, and was
not qualified or modified as to uncertainty, audit scope or accounting
principles.

During the period the Prior Auditor was engaged, there were no disagreements
with the Prior Auditor on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure which, if not
resolved to the Prior Auditor's satisfaction, would have caused it to make
reference to that matter in connection with its report.

(Letter dated July 23, 2010 from Deloitte & Touche is attached as Attachment A
to this exhibit.)

<PAGE>


ATTACHMENT A
                                                                  July 23, 2010

Securities and Exchange Commission addressStreet100 F Street, N.E.
Washington, DC 20549-7561

Dear Sirs/Madams:

We have read Item 77K of Invesco Municipal Income Opportunities Trust's Form
N-SAR dated July 28, 2010, and we agree with the statements made therein.

Yours truly,

/s/ Deloitte & touche LLP
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
