<SEC-DOCUMENT>0001341004-17-000459.txt : 20170927
<SEC-HEADER>0001341004-17-000459.hdr.sgml : 20170927
<ACCEPTANCE-DATETIME>20170721155628
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001341004-17-000459
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170721

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLACKROCK CORE BOND TRUST
		CENTRAL INDEX KEY:			0001160864
		IRS NUMBER:				522346891
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		STREET 2:		MUTUAL FUND DEPARTMENT
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		888-825-2257

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		STREET 2:		MUTUAL FUND DEPARTMENT
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLACKROCK CORPORATE HIGH YIELD FUND, INC.
		CENTRAL INDEX KEY:			0001222401
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		800-441-7762

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK CORPORATE HIGH YIELD FUND VI, INC.
		DATE OF NAME CHANGE:	20120920

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK CORPORATE HIGH YIELD FUND VI INC
		DATE OF NAME CHANGE:	20061018

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CORPORATE HIGH YIELD FUND VI INC
		DATE OF NAME CHANGE:	20030917

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLACKROCK FLOATING RATE INCOME STRATEGIES FUND, INC.
		CENTRAL INDEX KEY:			0001259708
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		800-441-7762

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK FLOATING RATE INCOME STRATEGIES FUND INC
		DATE OF NAME CHANGE:	20061020

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FLOATING RATE INCOME STRATEGIES FUND INC
		DATE OF NAME CHANGE:	20030813

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLACKROCK MASSACHUSETTS TAX-EXEMPT TRUST
		CENTRAL INDEX KEY:			0000901824
		IRS NUMBER:				043196366

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		800-441-7762

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MASSACHUSETTS HEALTH & EDUCATION TAX EXEMPT TRUST
		DATE OF NAME CHANGE:	19950908

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLACKROCK MUNICIPAL INCOME QUALITY TRUST
		CENTRAL INDEX KEY:			0001181187
		IRS NUMBER:				000000000
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		800-441-7762

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK INSURED MUNICIPAL INCOME TRUST
		DATE OF NAME CHANGE:	20020904

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK MUNICIPAL INCOME TRUST III
		DATE OF NAME CHANGE:	20020819

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLACKROCK MUNICIPAL INCOME TRUST II
		CENTRAL INDEX KEY:			0001176194
		IRS NUMBER:				010722216
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		888-441-7762

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLACKROCK NEW YORK MUNICIPAL INCOME TRUST II
		CENTRAL INDEX KEY:			0001176197
		IRS NUMBER:				010722231
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		888-441-7762

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLACKROCK MUNICIPAL BOND TRUST
		CENTRAL INDEX KEY:			0001167467
		IRS NUMBER:				383645602
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		888-441-7762

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK TAX FREE INCOME TRUST
		DATE OF NAME CHANGE:	20020213

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLACKROCK NEW YORK MUNICIPAL BOND TRUST
		CENTRAL INDEX KEY:			0001167470
		IRS NUMBER:				383645605
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		888-441-7762

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK NEW YORK TAX FREE INCOME TRUST
		DATE OF NAME CHANGE:	20020213

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLACKROCK VIRGINIA MUNICIPAL BOND TRUST
		CENTRAL INDEX KEY:			0001169034
		IRS NUMBER:				383645607
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		STREET 2:		MUTUAL FUND DEPARTMENT
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		888-825-2257

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		STREET 2:		MUTUAL FUND DEPARTMENT
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLACKROCK NEW JERSEY MUNICIPAL BOND TRUST
		CENTRAL INDEX KEY:			0001169031
		IRS NUMBER:				383645610
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		888-441-7762

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLACKROCK MARYLAND MUNICIPAL BOND TRUST
		CENTRAL INDEX KEY:			0001169029
		IRS NUMBER:				383645611
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		888-441-7762

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLACKROCK NEW YORK MUNICIPAL INCOME QUALITY TRUST
		CENTRAL INDEX KEY:			0001181024
		IRS NUMBER:				816105964
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		STREET 2:		MUTUAL FUND DEPARTMENT
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		888-825-2257

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		STREET 2:		MUTUAL FUND DEPARTMENT
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK NEW YORK INSURED MUNICIPAL INCOME TRUST
		DATE OF NAME CHANGE:	20020904

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK NEW YORK MUNICIPAL INCOME TRUST III
		DATE OF NAME CHANGE:	20020816

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLACKROCK MUNICIPAL INCOME INVESTMENT QUALITY TRUST
		CENTRAL INDEX KEY:			0001181026
		IRS NUMBER:				816105967
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		888-441-7762

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK INSURED MUNICIPAL INCOME INVESTMENT TRUST
		DATE OF NAME CHANGE:	20080926

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK FLORIDA INSURED MUNICIPAL INCOME TRUST
		DATE OF NAME CHANGE:	20020904

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK FLORIDA MUNICIPAL INCOME TRUST III
		DATE OF NAME CHANGE:	20020816

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLACKROCK MUNIVEST FUND, INC.
		CENTRAL INDEX KEY:			0000835948
		IRS NUMBER:				222919170
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		800-441-7762

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK MUNIVEST FUND INC
		DATE OF NAME CHANGE:	20061026

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MUNIVEST FUND INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MUNIPLUS FUND INC
		DATE OF NAME CHANGE:	19880913

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BlackRock Defined Opportunity Credit Trust
		CENTRAL INDEX KEY:			0001412914
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		800-882-0052

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BlackRock Strategic Income Opportunities Trust
		DATE OF NAME CHANGE:	20070921

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BlackRock Fixed Income Opportunities Trust
		DATE OF NAME CHANGE:	20070920

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLACKROCK Ltd DURATION INCOME TRUST
		CENTRAL INDEX KEY:			0001233681
		IRS NUMBER:				200096695
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		STREET 2:		MUTUAL FUND DEPARTMENT
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		888-825-227

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		STREET 2:		MUTUAL FUND DEPARTMENT
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK LTD DURATION INCOME TRUST
		DATE OF NAME CHANGE:	20041103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK LIMITED DURATION INCOME TRUST
		DATE OF NAME CHANGE:	20030611

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK MANAGED DURATION INCOME TRUST
		DATE OF NAME CHANGE:	20030529

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLACKROCK INCOME TRUST, INC.
		CENTRAL INDEX KEY:			0000832327
		IRS NUMBER:				133463349
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		STREET 2:		MUTUAL FUND DEPARTMENT
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		888-825-2257

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		STREET 2:		MUTUAL FUND DEPARTMENT
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK INCOME TRUST INC.
		DATE OF NAME CHANGE:	20121009

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK INCOME TRUST INC
		DATE OF NAME CHANGE:	19930309

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKSTONE INCOME TRUST INC
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLACKROCK MUNIHOLDINGS INVESTMENT QUALITY FUND
		CENTRAL INDEX KEY:			0001045126
		IRS NUMBER:				223536487
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		800-441-7762

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK MUNIHOLDINGS INSURED INVESTMENT FUND
		DATE OF NAME CHANGE:	20080926

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK MUNIHOLDINGS FLORIDA INSURED FUND, INC.
		DATE OF NAME CHANGE:	20070611

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MUNIHOLDINGS FLORIDA INSURED FUND INC
		DATE OF NAME CHANGE:	19970828

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLACKROCK MUNIHOLDINGS NEW YORK QUALITY FUND, INC.
		CENTRAL INDEX KEY:			0001038186
		IRS NUMBER:				223536490
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		800-441-7762

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK MUNIHOLDINGS NEW YORK IQUALITY FUND, INC.
		DATE OF NAME CHANGE:	20101109

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK MUNIHOLDINGS NEW YORK INSURED FUND, INC.
		DATE OF NAME CHANGE:	20070611

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MUNIHOLDINGS NEW YORK INSURED FUND INC
		DATE OF NAME CHANGE:	19970519
</SEC-HEADER>
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<div style="FONT-SIZE: 7.5pt; FONT-FAMILY: 'EngraversGothic BT', Arial, sans-serif; TEXT-ALIGN: center">CHICAGO</div>

<div style="FONT-SIZE: 7.5pt; FONT-FAMILY: 'EngraversGothic BT', Arial, sans-serif; TEXT-ALIGN: center">HOUSTON</div>

<div style="FONT-SIZE: 7.5pt; FONT-FAMILY: 'EngraversGothic BT', Arial, sans-serif; TEXT-ALIGN: center">LOS ANGELES</div>

<div style="FONT-SIZE: 7.5pt; FONT-FAMILY: 'EngraversGothic BT', Arial, sans-serif; TEXT-ALIGN: center">NEW YORK</div>

<div style="FONT-SIZE: 7.5pt; FONT-FAMILY: 'EngraversGothic BT', Arial, sans-serif; TEXT-ALIGN: center">PALO ALTO</div>

<div style="FONT-SIZE: 7.5pt; FONT-FAMILY: 'EngraversGothic BT', Arial, sans-serif; TEXT-ALIGN: center">WASHINGTON, D.C.</div>

<div style="FONT-SIZE: 7.5pt; FONT-FAMILY: 'EngraversGothic BT', Arial, sans-serif; TEXT-ALIGN: center">WILMINGTON</div>
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<div style="FONT-SIZE: 6pt; FONT-FAMILY: 'EngraversGothic BT', Arial, sans-serif; TEXT-ALIGN: left">DIRECT DIAL</div>

<div style="FONT-SIZE: 8pt; FONT-FAMILY: 'EngraversGothic BT', Arial, sans-serif; TEXT-ALIGN: left">617-573-4836</div>

<div style="FONT-SIZE: 6pt; FONT-FAMILY: 'EngraversGothic BT', Arial, sans-serif; TEXT-ALIGN: left">DIRECT FAX</div>

<div style="FONT-SIZE: 8pt; FONT-FAMILY: 'EngraversGothic BT', Arial, sans-serif; TEXT-ALIGN: left">617-305-4836</div>

<div style="FONT-SIZE: 6pt; FONT-FAMILY: 'EngraversGothic BT', Arial, sans-serif; TEXT-ALIGN: left">EMAIL ADDRESS</div>

<div style="FONT-SIZE: 8pt; FONT-FAMILY: 'EngraversGothic BT', Arial, sans-serif; TEXT-ALIGN: left">KENNETH.BURDON@SKADDEN.COM</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: right">July 21, 2017&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;&#160;</div>
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<div style="FONT-SIZE: 7.5pt; FONT-FAMILY: 'EngraversGothic BT', Arial, sans-serif; TEXT-ALIGN: center">BEIJING</div>

<div style="FONT-SIZE: 7.5pt; FONT-FAMILY: 'EngraversGothic BT', Arial, sans-serif; TEXT-ALIGN: center">BRUSSELS</div>

<div style="FONT-SIZE: 7.5pt; FONT-FAMILY: 'EngraversGothic BT', Arial, sans-serif; TEXT-ALIGN: center">FRANKFURT</div>

<div style="FONT-SIZE: 7.5pt; FONT-FAMILY: 'EngraversGothic BT', Arial, sans-serif; TEXT-ALIGN: center">HONG KONG</div>

<div style="FONT-SIZE: 7.5pt; FONT-FAMILY: 'EngraversGothic BT', Arial, sans-serif; TEXT-ALIGN: center">LONDON</div>

<div style="FONT-SIZE: 7.5pt; FONT-FAMILY: 'EngraversGothic BT', Arial, sans-serif; TEXT-ALIGN: center">MOSCOW</div>

<div style="FONT-SIZE: 7.5pt; FONT-FAMILY: 'EngraversGothic BT', Arial, sans-serif; TEXT-ALIGN: center">MUNICH</div>

<div style="FONT-SIZE: 7.5pt; FONT-FAMILY: 'EngraversGothic BT', Arial, sans-serif; TEXT-ALIGN: center">PARIS</div>

<div style="FONT-SIZE: 7.5pt; FONT-FAMILY: 'EngraversGothic BT', Arial, sans-serif; TEXT-ALIGN: center">S&#195;O PAULO</div>

<div style="FONT-SIZE: 7.5pt; FONT-FAMILY: 'EngraversGothic BT', Arial, sans-serif; TEXT-ALIGN: center">SEOUL</div>

<div style="FONT-SIZE: 7.5pt; FONT-FAMILY: 'EngraversGothic BT', Arial, sans-serif; TEXT-ALIGN: center">SHANGHAI</div>

<div style="FONT-SIZE: 7.5pt; FONT-FAMILY: 'EngraversGothic BT', Arial, sans-serif; TEXT-ALIGN: center">SINGAPORE</div>

<div style="FONT-SIZE: 7.5pt; FONT-FAMILY: 'EngraversGothic BT', Arial, sans-serif; TEXT-ALIGN: center">TOKYO</div>

<div style="FONT-SIZE: 7.5pt; FONT-FAMILY: 'EngraversGothic BT', Arial, sans-serif; TEXT-ALIGN: center">TORONTO</div>
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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold; TEXT-ALIGN: left"><u>VIA EDGAR</u></div>

<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; COLOR: #000000; TEXT-ALIGN: left">Christina DiAngelo Fettig</div>

<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; COLOR: #000000; TEXT-ALIGN: left">Senior Staff Accountant</div>

<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; COLOR: #000000; TEXT-ALIGN: left">Division of Investment Management</div>

<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; COLOR: #000000; TEXT-ALIGN: left">Disclosure Review Office</div>

<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; COLOR: #000000; TEXT-ALIGN: left">Securities and Exchange Commission</div>

<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; COLOR: #000000; TEXT-ALIGN: left">100 F Street N.E.</div>

<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; COLOR: #000000; TEXT-ALIGN: left">Washington, DC 20549</div>
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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif"><u>BlackRock Closed-End Funds</u></div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-TOP: 11pt">Dear Ms. Fettig:</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-TOP: 12pt; TEXT-INDENT: 36pt">Thank you for your oral comments on June 7, 2017 regarding your Sarbanes-Oxley review of the 2016 annual reports (the &#8220;<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif"><u>Annual Reports</u></font>&#8221;) for the BlackRock closed-end funds listed on Annex A attached hereto (the &#8220;<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif"><u>Funds</u></font>&#8221;). The Funds have considered your comments and authorized us to respond on their behalf as set forth below. Your oral comments are summarized in bold, followed by the Funds&#8217; responses. Capitalized terms not otherwise defined herein have the meanings ascribed to them in the applicable Annual Report(s).</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Christina DiAngelo Fettig</div>

<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">July 21, 2017</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold">BlackRock Core Bond Trust&#8217;s (&#8220;<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif"><u>BHK</u></font>&#8221;) stated policy is to invest at least 75% of its managed assets in bonds that are investment grade quality at the time of investment. The Annual Report indicates that 64% of BHK&#8217;s total investments were investment grade quality at August 31, 2016. Please explain this difference.</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 18pt; MARGIN-TOP: 12pt">BHK has informed us that, as of August 31, 2016 and as of the date of this letter, at least 75% of BHK&#8217;s managed assets were represented by investment grade bonds, as described in its investment policies (the &#8220;<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif"><u>75% Policy</u></font>&#8221;). BHK has further informed us that the difference noted by the staff is primarily a result of a difference between the calculations utilized for compliance and financial reporting purposes. As disclosed in BHK&#8217;s Prospectus, BlackRock monitors compliance with the 75% Policy based on ratings provided by Moody&#8217;s, S&amp;P, Fitch or another nationally recognized rating agency, and includes bonds that are unrated but judged to be of comparable quality by the Fund&#8217;s investment adviser, all calculated as a percentage of managed assets. Conversely, for financial reporting purposes, BHK&#8217;s service provider utilizes ratings only from S&amp;P or Moody&#8217;s (except for U.S. Government Sponsored Agency Securities and U.S. Treasury Obligations, which, as disclosed in BHK&#8217;s Annual Report, are deemed AAA/Aaa), presented as a percentage of total investments. These factors are disclosed in BHK&#8217;s Annual Report, consistent with Instruction 6(a) of Item 24 of Form N-2.</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold">Certain Funds are identified in the Annual Reports as non-diversified companies. Please confirm whether any of these Funds have been operating as diversified companies for more than three years and, if so, please confirm that any such companies will obtain shareholder approval in accordance with Section 13(a)(1) of the Investment Company Act of 1940 (the &#8220;<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif"><u>1940 Act</u></font>&#8221;) if they again desire to operate as non-diversified companies. See 1940 Act Rule 13a-1; <font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; FONT-STYLE: italic">Allied Capital Corp.</font>, No-Action Letter (January 3, 1989).</div>
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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 18pt">The Funds identified as &#8220;non-diversified&#8221; companies in the Annual Reports have informed us that they have not been operating as diversified companies for more than three years, and that, if they do operate as diversified companies for more than three years, they will obtain shareholder approval if they again desire to operate as non-diversified companies.<sup style="vertical-align: text-top; line-height: 1; font-size: smaller">1</sup></div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif">Funds listed as Non-Diversified include BlackRock Maryland Municipal Bond Trust (811-21051); BlackRock Massachusetts Tax-Exempt Trust (811-076600); BlackRock MuniHoldings</div>
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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Christina DiAngelo Fettig</div>

<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">July 21, 2017</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold">In reviewing the BlackRock Corporate High Yield Fund, Inc. (&#8220;<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif"><u>HYT</u></font>&#8221;) disclosure of OTC total return swaps on page 53 of the Annual Report, we could not determine which side of the swap HYT was on. Please clarify this disclosure in future filings.</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 18pt; MARGIN-TOP: 12pt">HYT has informed us that it will clarify the referenced disclosure in future filings.</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold">The Notes to Financial Statements state that the Manager is paid advisory fees on a monthly basis. Please explain why the Statements of Assets and Liabilities for the Funds generally appear to have accrued two months&#8217; worth of advisory fees. Additionally, BlackRock Income Trust, Inc. (&#8220;<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif"><u>BKT</u></font>&#8221;) pays administrative fees; in future filings, please include the frequency of the administrative fee payment.</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 18pt; MARGIN-TOP: 12pt">The Funds confirm that advisory fees are typically paid monthly; however, the Funds have informed us that the Statements of Assets and Liabilities included in the Annual Reports reflect two months&#8217; worth of advisory fee accruals because payment of advisory fees for the month of July 2016 was delayed until September 1, 2016 as a result of processing issues encountered by the Funds&#8217; accounting agent and custodian.</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 18pt; MARGIN-TOP: 12pt">Additionally, BKT has informed us that it will include the frequency of administrative fee payments in future filings.</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold">BlackRock New York Municipal Income Quality Trust&#8217;s (&#8220;<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif"><u>BSE</u></font>&#8221;) Annual Report contains a disclosure regarding the Manager&#8217;s reimbursement payment for an investment that did not meet BSE&#8217;s investment guidelines. Please explain the basis for accounting for this payment of other income in light of ASC 946-20-45-1; please also explain why this payment&#8217;s effect on total return was not disclosed in the financial highlights.</div>
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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; COLOR: #000000; TEXT-ALIGN: left; MARGIN-LEFT: 18pt">BSE has informed us as follows:</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; COLOR: #000000; TEXT-ALIGN: left; MARGIN-LEFT: 36pt">In 2012, BSE purchased a municipal bond that generated income subject to the Alternative Minimum Tax (AMT), which is not a permissible investment under BSE&#8217;s investment guidelines. BSE sold the bond in 2016 when the</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 18pt; MARGIN-TOP: 10pt; TEXT-INDENT: 0pt">New York Quality Fund, Inc. (811-08217); BlackRock New Jersey Municipal Bond Trust (811-21050); BlackRock New York Municipal Income Quality Trust (811-21179); BlackRock New York Municipal Income Trust II (811-21124); and BlackRock Virginia Municipal Bond Trust (811-21053).</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Christina DiAngelo Fettig</div>

<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">July 21, 2017</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; COLOR: #000000; TEXT-ALIGN: left; MARGIN-LEFT: 36pt">matter was discovered and BlackRock reimbursed BSE for the maximum AMT liability to which BSE&#8217;s shareholders would be subject ($8,016.00).</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; COLOR: #000000; TEXT-ALIGN: left; MARGIN-LEFT: 36pt">Guidance from Chapter 8.36 of the AICPA Audit and Accounting Guide &#8211; Investment Companies (2016) states that &#8220;items relating to specific portfolio securities are typically recorded as an adjustment to realized or<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold">&#160;</font>unrealized gains<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold">&#160;</font>or losses. Otherwise, the item and a subsequent revaluation should be presented as other income.&#8221; The reimbursement was related to an income tax and not related to net gains (losses) realized on the disposal of investments described in ASC 946-20-45-1. As such, the income was presented as &#8220;other income&#8221; in the Statement of Operations.</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; COLOR: #000000; TEXT-ALIGN: left; MARGIN-LEFT: 36pt; MARGIN-TOP: 12pt">This payment&#8217;s effect on total return was less than 1 basis point and immaterial; it therefore was not disclosed in the financial highlights.</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold">The Statements of Operations for certain Funds contain a line item including interest expense, fees and amortization of offering costs. Regulation S-X 6-07(2)(b) provides that any expense greater than or equal to 5% or more of total expenses should be identified in a separate line item. Please confirm that each such separate item of expense contained in this line item represents less than 5% of total expenses. See Reg. S-X Article 6-07(2)(b).</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 18pt; MARGIN-TOP: 12pt">The Funds have informed us that interest expense is typically greater than 5% of total expenses, and that all other expenses in this line item are typically each below 5% of total expenses. The Funds believe that the presentation of these expenses in one line item in the Statement of Operations provides greater transparency for shareholders as to the total financing costs incurred by the applicable Funds, and the Funds note that details regarding the components of this line item are presented in the Notes to Financial Statements. Moreover, the Funds also note that they have been presenting their financing costs in this manner for many years and continued presentation in this manner permits shareholders to easily compare total financing costs over different time periods.</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 18pt; MARGIN-TOP: 12pt">In response to this comment the Funds have informed us that they will add additional disclosure in the Notes to Financial Statements separately quantifying the amount of expense represented by any one item within this line item that exceeds 5% of total expenses, and the aggregate of the other items that each individually represent less than 5% of total expenses.</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Christina DiAngelo Fettig</div>

<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">July 21, 2017</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold">In future filings, please include more specific disclosure regarding why an asset was transferred in or out of Level 3 of the ASC 820 Fair Value Hierarchy.</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 18pt; MARGIN-TOP: 12pt">The Funds have informed us that they will include more specific disclosure regarding why an asset was transferred in or out of Level 3 of the ASC 820 Fair Value Hierarchy in future filings.</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold">In future filings, please include more specificity as to why a Fund invested in a certain derivative during the period of its report, rather than providing only a list of potential reasons why a Fund may have invested in a certain derivative during the period of its report. See Letter from Barry D. Miller, Associate Director, Office of Legal and Disclosure, to Karrie McMillan, General Counsel, Investment Company Institute, dated July 30, 2010 (the &#8220;<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif"><u>ICI Derivatives Letter</u></font>&#8221;).</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 18pt; MARGIN-TOP: 12pt">The Funds include the referenced additional level of specificity, where material, in the individual &#8220;Fund Summary&#8221; sections at the beginning of the applicable shareholder reports and include higher level qualitative disclosures about derivatives transactions used by the Funds in the Notes to Financial Statements. The Funds have determined to use this approach in an effort to make their financial statements and shareholder reports more readable, straightforward and shareholder friendly. The Funds note that they produce joint shareholder reports in which several (and sometimes, many) Funds are included in the same report. Using this format, the Notes to Financial Statements speak as to all of the Funds included in the applicable report. The Funds believe that, as a result, attempting to include the same level of Fund-specific qualitative disclosure about derivatives transactions in the Notes to Financial Statements as is included in each Fund&#8217;s individual &#8220;Fund Summary&#8221; section would render the derivatives transaction disclosure in the Notes to Financial Statements unwieldy and confusing. The Funds therefore submit that their existing disclosures in the &#8220;Fund Summary&#8221; sections and in the Notes to Financial Statements comport with the staff&#8217;s objectives as expressed in the ICI Derivatives Letter.</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Christina DiAngelo Fettig</div>

<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">July 21, 2017</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold">Please explain why the Funds with VRDP shares factor the full liquidation value of the VRDP shares into the numerator of the 1940 Act &#167; 18(h) asset coverage calculation. See FASB Accounting Standards Update No. 2015-03, Interest--Imputation of Interest (Subtopic 835-30) (&#8220;Simplifying the Presentation of Debt Issuance Costs&#8221;). We note that including the full liquidation value of the VRDP shares in the denominator of this calculation is permitted and required.</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 18pt; MARGIN-TOP: 12pt">The applicable Funds have informed us as follows:</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; COLOR: #000000; TEXT-ALIGN: left; MARGIN-LEFT: 36pt; MARGIN-TOP: 12pt">Section 18(h) of the 1940 Act defines &#8220;asset coverage&#8221; of a class of senior security representing stock to mean the ratio which the value of the total assets of such issuer, less all liabilities and indebtedness not represented by senior securities, bears to the aggregate amount of senior securities representing indebtedness of such issuer plus the aggregate of the involuntary liquidation preference of such class of senior security which is a stock. Deferred offering costs related to VRDP share issuances are recorded as a deferred charge, amortized over the life of the VRDP shares and are considered an asset under GAAP. ASU 2015-03 did not change the treatment of these deferred offering costs as an asset under GAAP; rather, ASU 2015-03 requires a simplification of the presentation of these deferred offering costs in funds&#8217; financial statements by requiring funds to remove the &#8220;asset&#8221; line item for deferred offering costs and net such costs against the liability represented by the VRDP shares&#8217; liquidation preference on the balance sheet. Therefore, in order to properly calculate an asset coverage ratio under section 18(h) of the 1940 Act by using figures derived from a balance sheet, the asset represented by the deferred offering costs must be added back to the &#8220;total assets&#8221; figure included in the balance sheet for purposes of calculating the numerator of that ratio, and correspondingly added back to the liability represented by the liquidation preference of the VRDP shares on the balance sheet for purposes of calculating the denominator of that ratio. In other words, ASU 2015-03 does not change how asset coverage is calculated under section 18(h) of the 1940 Act; it only changes how assets and liabilities are presented in financial statements.</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Christina DiAngelo Fettig</div>

<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">July 21, 2017</div>

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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold; TEXT-ALIGN: left; MARGIN-LEFT: 18pt; MARGIN-TOP: 12pt; TEXT-INDENT: -18pt">10. The Funds that maintain shelf registrations have a policy of recording costs incurred in connection with shelf offerings as deferred charges amortized over a 12-month period. Please cite accounting guidance supporting this policy for Funds that have not issued any shares pursuant to their shelf registrations.</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 18pt; MARGIN-TOP: 12pt">The applicable Funds have informed us as follows:</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 36pt; MARGIN-TOP: 12pt">ASC 946-20-25-6 indicates that offering costs related to closed-end funds with a continuous offering period shall be recognized as a deferred charge. ASC 946-20-25-5 states that &#8220;offering costs recognized as a deferred charge under 946-20-25-6 shall be amortized to expense over 12 months on a straight-line basis when operations begin.&#8221;</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 36pt; MARGIN-TOP: 12pt">The applicable Funds&#8217; policy is that funds with currently effective registration statements for shelf offerings are considered closed-end funds with a continuous offering period.</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold">Often bank loan funds such as BlackRock Floating Rate Income Strategies Fund, Inc. receive income from sources other than interest payments (<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; FONT-STYLE: italic">e.g.</font>, consent income, fee income, and amendment income). Please confirm that any Funds receiving such non-interest income will disclose the nature of such non-interest income separately from interest income in future filings.</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 18pt; MARGIN-TOP: 12pt">The Funds have informed us that they will make such separate disclosures, to the extent applicable, in future filings.</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold">The Schedules of Investments for certain Funds contain a footnote identifying that the bonds transferred to a tender option bond trust (&#8220;<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif"><u>TOB Trust</u></font>&#8221;) serve as collateral in a secured borrowing. Please confirm that Funds utilizing TOB Trusts segregate unencumbered liquid assets other than the bonds deposited into the TOB Trust with a value at least equal to the TOB Trust Certificates (<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; FONT-STYLE: italic">i.e.</font>, the &#8220;floaters&#8221;) plus accrued interest, if any.</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 18pt; MARGIN-TOP: 12pt">The Funds confirm that they segregate unencumbered liquid assets other than the bonds deposited into a TOB Trust with a value at least equal to the TOB Trust Certificates plus accrued interest, if any.</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Christina DiAngelo Fettig</div>

<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">July 21, 2017</div>

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<div style="MARGIN-BOTTOM: 10pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; TEXT-INDENT: 36pt">Should you have any additional comments or concerns, please do not hesitate to contact me at (617) 573-4836 or Tom DeCapo at (617) 573-4814.</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Best regards,</div>
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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">/s/ Kenneth E. Burdon</div>
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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Kenneth E. Burdon</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center; MARGIN-TOP: 12pt"><u>Annex A</u></div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold; TEXT-ALIGN: left">Registration Number</div>
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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold; TEXT-ALIGN: left">Fund</div>
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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">811-10543</div>
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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">BlackRock Core Bond Trust</div>
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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">811-21318</div>
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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">BlackRock Corporate High Yield Fund, Inc.</div>
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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">811-22126</div>
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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">BlackRock Defined Opportunity Credit Trust</div>
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<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 33.91%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">811-21413</div>
</td>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 66.09%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">BlackRock Floating Rate Income Strategies Fund, Inc.</div>
</td>
</tr>

<tr>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 33.91%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">811-05542</div>
</td>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 66.09%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">BlackRock Income Trust, Inc.</div>
</td>
</tr>

<tr>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 33.91%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">811-21349</div>
</td>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 66.09%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">BlackRock LTD Duration Income Trust</div>
</td>
</tr>

<tr>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 33.91%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">811-21051</div>
</td>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 66.09%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">BlackRock Maryland Municipal Bond Trust</div>
</td>
</tr>

<tr>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 33.91%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">811-07660</div>
</td>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 66.09%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">BlackRock Massachusetts Tax-Exempt Trust</div>
</td>
</tr>

<tr>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 33.91%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">811-21036</div>
</td>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 66.09%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">BlackRock Municipal Bond Trust</div>
</td>
</tr>

<tr>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 33.91%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">811-21180</div>
</td>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 66.09%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">BlackRock Municipal Income Investment Quality Trust</div>
</td>
</tr>

<tr>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 33.91%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">811-21178</div>
</td>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 66.09%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">BlackRock Municipal Income Quality Trust</div>
</td>
</tr>

<tr>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 33.91%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">811-21126</div>
</td>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 66.09%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">BlackRock Municipal Income Trust II</div>
</td>
</tr>

<tr>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 33.91%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">811-08349</div>
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<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 66.09%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">BlackRock MuniHoldings Investment Quality Fund</div>
</td>
</tr>

<tr>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 33.91%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">811-08217</div>
</td>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 66.09%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">BlackRock MuniHoldings New York Quality Fund, Inc.</div>
</td>
</tr>

<tr>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 33.91%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">811-05611</div>
</td>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 66.09%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">BlackRock MuniVest Fund, Inc.</div>
</td>
</tr>

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<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 33.91%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">811-21050</div>
</td>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 66.09%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">BlackRock New Jersey Municipal Bond Trust</div>
</td>
</tr>

<tr>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 33.91%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">811-21037</div>
</td>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 66.09%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">BlackRock New York Municipal Bond Trust</div>
</td>
</tr>

<tr>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 33.91%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">811-21179</div>
</td>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 66.09%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">BlackRock New York Municipal Income Quality Trust</div>
</td>
</tr>

<tr>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 33.91%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">811-21124</div>
</td>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 66.09%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">BlackRock New York Municipal Income Trust II</div>
</td>
</tr>

<tr>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 33.91%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">811-21053</div>
</td>
<td style="BORDER-TOP: #808080 0.5pt solid; BORDER-RIGHT: #808080 0.5pt solid; VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #808080 0.5pt solid; BORDER-LEFT: #808080 0.5pt solid; WIDTH: 66.09%">
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">BlackRock Virginia Municipal Bond Trust</div>
</td>
</tr>
</table>

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