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                                 August 9, 2005




Larry Greene
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C., 20549


                     RE:  Van Kampen Pennsylvania Value Municipal Income
                          -----------------------------------------------
                          Trust Form N-14 (File No. 333-126292)
                          -------------------------------------

Dear Mr. Greene:

         On June 30, 2005, Van Kampen Pennsylvania Value Municipal Income Trust
(File No. 811-07398) filed a registration statement on Form N-14 with respect to
the proposed reorganization of Van Kampen Advantage Pennsylvania Municipal
Income Trust, Van Kampen Pennsylvania Quality Municipal Trust and Van Kampen
Trust for Investment Grade Pennsylvania Municipals into Van Kampen Pennsylvania
Value Municipal Income Trust (the "Proposed Reorganization"). Following our
telephone conversation of July 21, 2005, I write in response to your request
that we address, with respect to the Proposed Reorganization, any issues raised
by the staff of the Securities and Exchange Commission in North American
Security Trust (publ. avail. Aug. 5, 1994) ("North American").

         In North American, North American Security Trust ("NAST"), a registered
investment company with a number of separate investment portfolios organized as
series of NAST, had reorganized three existing funds into a newly created fund,
and NAST sought the staff's position on whether the newly created fund could
advertise the performance record of one of the predecessor target funds. This
fact pattern materially differs from the fact pattern presented in the Proposed
Reorganization of Van Kampen Advantage Pennsylvania Municipal Income Trust
("Advantage Pennsylvania Municipal Income Trust"), Van Kampen Pennsylvania
Quality Municipal Trust ("Pennsylvania Quality Municipal Trust") and Van Kampen
Trust for Investment Grade Pennsylvania Municipals ("Trust for Investment Grade



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Larry Greene
August 9, 2005
Page 2


Pennsylvania Municipals") (collectively, the "Target Funds") into Van Kampen
Pennsylvania Value Municipal Income Trust (the "Acquiring Fund"). In North
American, the acquiring fund was a newly created fund with no historical
performance record that was seeking to advertise the historical performance of
one of the three target funds. In the Proposed Reorganization, however, the
Acquiring Fund is an existing, operating fund which intends going forward to
advertise only its own historical performance and does not seek to advertise
performance information of the Target Funds. Thus, North American on its face
does not apply to the present situation.

         Notwithstanding this conclusion, we also believe that the factors
enumerated by the staff in North American support the conclusion that the
surviving Acquiring Fund in the Proposed Reorganization should continue to use
its historical performance record going forward. In North American, the staff
stated that the surviving fund in the reorganization could carry forward the
performance record of the predecessor target fund that most "closely resembles"
the surviving fund. The staff indicated that in determining which predecessor
fund most closely resembles the surviving fund, the following factors, among
others, should be considered: 1) the similarity of the investment advisers of
the funds; 2) the investment objectives, policies and restrictions of each fund;
3) the net asset level of each fund; 4) the expense structure and expense ratio
of each fund; and 5) the portfolio composition of each fund. We address each of
these factors in turn below:

         1) The investment adviser to each Fund is Van Kampen Asset Management
(the "Adviser"). Each Fund is managed by the same members of the Adviser's
Municipal Fixed Income team. The surviving fund will continue to be managed by
the same members of this team.

         2) Each Fund seeks to provide a high level of current income exempt
from federal and Pennsylvania income taxes and, where possible under local law,
local income and personal property taxes, consistent with preservation of
capital by investing substantially all of its assets in Pennsylvania municipal
securities rated investment grade at the time of investment. The surviving fund
will continue to pursue this investment objective.

         While the Funds' other investment policies and investment restrictions
are similar, the surviving fund will continue to comply with the Acquiring
Fund's investment policies and investment restrictions.

         3) As of January 31, 2005, Advantage Pennsylvania Municipal Income
Trust had net assets (including assets attributable to preferred shares) of
approximately $114.7 million, Pennsylvania Quality Municipal Trust had net
assets

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Larry Greene
August 9, 2005
Page 3

(including assets attributable to preferred shares) of approximately $204.9
million, Trust for Investment Grade Pennsylvania Municipals had net assets
(including assets attributable to preferred shares) of approximately $196.9
million, and the Acquiring Fund had net assets (including assets attributable to
preferred shares) of approximately $118.8 million.

         4) The expense structures of the Funds are identical. Each Fund pays
the Adviser a monthly management fee at the annual rate of 0.55% of such Fund's
average daily net assets, including assets attributable to preferred shares, and
the surviving fund will maintain this expense structure.

         5) Under normal market conditions, each Fund invests substantially all
of its assets in Pennsylvania municipal securities rated investment grade at the
time of investment. The portfolio composition of the surviving fund will
continue to be that of the Acquiring Fund.

         After completion of the Proposed Reorganization, the surviving fund
will closely resemble the Acquiring Fund. Although the Acquiring Fund is not the
largest fund in terms of net assets, the surviving fund will be managed by the
Acquiring Fund's portfolio management team, will maintain the Acquiring Fund's
expense structure, will continue to pursue the Acquiring Fund's investment
objective and policies and will hold a portfolio that is substantially similar
to that of the Acquiring Fund. Accordingly, it is appropriate for the surviving
fund to carry forward the historical performance record of the Acquiring Fund.

         Should the staff have any additional questions regarding this issue,
please contact the undersigned at (312) 407-0940 or Charles B. Taylor at (312)
407-0863.

                                        Sincerely,



                                        Christopher M. Rohrbacher






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