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<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>3
<FILENAME>ex77b.txt
<TEXT>


REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Trustees and Shareholders of
Van Kampen Pennsylvania Value Municipal Income Trust

In planning and performing our audit of the
financial statements of Van Kampen Pennsylvania
Value Municipal Income Trust (the "Trust")
as of and for the year ended October 31, 2005, in
accordance with the standards of the Public
Company Accounting Oversight Board (United
States), we considered its 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 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 Trust's
internal control over financial reporting.
Accordingly, we express no such opinion.

The management of the Trust 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.  The
Trust'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 the
Trust's assets that could have a material
effect on the financial statements.

Because of 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
affects the company's ability to initiate, authorize, record,
process or report external financial data
reliably in accordance with generally accepted
accounting principles such that there is
more than a remote likelihood that a misstatement of the
company's annual or interim financial
statements that is more than inconsequential will not be
prevented or 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
of the annual or interim financial statements
will not be prevented or detected.

Our consideration of the Trust'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 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 Trust's internal
control over financial reporting and its operation,
including controls for safeguarding securities,
that we consider to be material weaknesses as
defined above as of October 31, 2005.

This report is intended solely for the
information and use of the Trust's management, the Board
of Trustees and Shareholders of Van Kampen
Pennsylvania Value Municipal Income Trust, and
the Securities and Exchange Commission and
is not intended to be and should not be used by
anyone other than these specified parties.


DELOITTE & TOUCHE LLP
Chicago, Illinois
December 20, 2005

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