<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>5
<FILENAME>jl95ex77b.txt
<TEXT>
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 the
Van Kampen Pennsylvania Value Municipal Income Trust (the "Trust") as
of and for the year ended October 31, 2009 in accordance with the
standards of the Public Company Accounting Oversight Board (United
States), we considered the Trust's internal control over financial
reporting, including controls over 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. A 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. A trust's internal control over financial
reporting includes those policies and procedures that (1) pertain to
the maintenance of records that, in reasonable detail, accurately and
fairly reflect the transactions and dispositions of the assets of the
trust; (2) provide reasonable assurance that transactions are recorded
as necessary to permit preparation of financial statements in
accordance with generally accepted accounting principles, and that
receipts and expenditures of the trust are being made only in
accordance with authorizations of management and directors of the
trust; and (3) provide reasonable assurance regarding prevention or
timely detection of unauthorized acquisition, use, or disposition of a
trust'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 deficiency in internal control over financial reporting 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 material
weakness is a deficiency, or a combination of deficiencies, in internal
control over financial reporting, such that there is a reasonable
possibility that a material misstatement of the company's annual or
interim financial statements will not be prevented or detected on a
timely basis.
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 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 operations, including controls for safeguarding
securities, that we consider to be a material weakness, as defined
above, as of October 31, 2009.
This report is intended solely for the information and use of
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 21, 2009


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