<DOCUMENT>
<TYPE>EX-99.77B
<SEQUENCE>2
<FILENAME>c39651_ex99-77b.txt
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DELOITTE(R) [LOGO

                                                Deloitte & Touche LLP
                                                200 Berkeley Street
                                                Boston, Massachusetts 02116-5022

                                                Tel: (617) 437-2000
                                                Fax: (617) 437-2111
                                                www.deloitte.com/us


REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Directors and Trustees and Shareholders of
The BlackRock Closed-End Funds

<TABLE>
<S>                                          <C>
BlackRock Municipal Bond Trust               BlackRock Municipal Income Trust II
BlackRock California Municipal Bond Trust    BlackRock California Municipal Income Trust II
BlackRock Florida Municipal Bond Trust       BlackRock New York Municipal Income Trust II
BlackRock Maryland Municipal Bond Trust      BlackRock Insured Municipal Income Trust
BlackRock New Jersey Municipal Bond Trust    BlackRock California Insured Municipal Trust
BlackRock New York Municipal Bond Trust      BlackRock Florida Insured Municipal Income Trust
BlackRock Virginia Municipal Bond Trust      BlackRock New York Insured Municipal Income Trust
                                                       (each a "Trust" and collectively, the Trusts")
</TABLE>

In planning and performing our audits of the financial statements of the
BlackRock Closed-End Funds listed above (the "Trusts) as of and for the year
ended August 31, 2005 in accordance with the standards of the Public Company
Accounting Oversight Board (United States), we considered their 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 opinions 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 Trusts' internal control over financial reporting.
Accordingly, we express no such opinion.

The management of the Trusts is responsible for establishing and maintaining
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 affect the Trusts' ability to initiate, authorize, record, process or
report financial data reliably in accordance with generally accepted accounting
principles such that there is more than a remote likelihood that a misstatement
of the Trusts' annual or interim financial statements that is more than
inconsequential will not be prevented or




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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 or the annual or interim financial statements will not be
prevented or detected.

Our consideration of the Trusts' 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 Trusts' 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 August 31, 2005.

This report is intended solely for the information and use of management, the
Board of the trustees and shareholders of the above referenced BlackRock
Closed-End Funds, 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/ Deloitte & Touche LLP

Independent Registered Public Accounting Firm
October 24, 2005

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