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                    Skadden, Arps, Slate, Meagher & Flom LLP
                             333 West Wacker Drive
                                   Suite 2100
                            Chicago, Illinois 60606

                                                              August 9, 2005

Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

         Re:   Van Kampen Pennsylvania Value Municipal Income Trust
               Registration Statement on Form N-14
               (File Nos. 333-126292 and 811-07398)

Ladies and Gentlemen:

         Van Kampen Pennsylvania Value Municipal Income Trust (the "Registrant")
hereby files via EDGAR one electronically signed copy of Pre-Effective Amendment
No. 1 to its Registration Statement on Form N-14 (the "Registration Statement")
in connection with the reorganization of Van Kampen Advantage Pennsylvania
Municipal Income Trust (File No. 811-06732), Van Kampen Pennsylvania Quality
Municipal Trust (File No. 811-06370) and Van Kampen Trust for Investment Grade
Pennsylvania Municipals (File No. 811-06539) into the Registrant, complete with
certain exhibits filed therewith (the "Exhibits"). The Registration Statement
and Exhibits are filed pursuant to the Securities Act of 1933, as amended, and
the General Rules and Regulations of the Securities and Exchange Commission
promulgated thereunder.

         In connection with the effectiveness of the Registration Statement, the
Registrant acknowledges that the disclosure included in the Registration
Statement is the responsibility of the Registrant. The Registrant further
acknowledges that the action of the Commission or the staff acting pursuant to
delegated authority in reviewing the Registration Statement does not relieve the
Registrant from its full responsibility for the adequacy and accuracy of the
disclosures in the Registration Statement; and that the Registrant will not
assert this action as a defense in any proceeding initiated by the Commission or
any person under the federal securities laws of the United States.

         Should the staff have any questions regarding the foregoing, please do
not hesitate to call me at (312) 407-0453 or Daniel Burton at (212) 762-7126.

                                          Very truly yours,

                                          /s/ Joshua D. Ratner
                                          --------------------------

                                          Joshua D. Ratner



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