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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001095789-03-000003.txt : 20030124
<SEC-HEADER>0001095789-03-000003.hdr.sgml : 20030124
<ACCEPTANCE-DATETIME>20030124095725
ACCESSION NUMBER:		0001095789-03-000003
CONFORMED SUBMISSION TYPE:	NSAR-B/A
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20021031
FILED AS OF DATE:		20030124
EFFECTIVENESS DATE:		20030124

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MUNIYIELD PENNSYLVANIA FUND
		CENTRAL INDEX KEY:			0000891038
		IRS NUMBER:				223199516
		STATE OF INCORPORATION:			NJ
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		NSAR-B/A
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-07136
		FILM NUMBER:		03523182

	BUSINESS ADDRESS:	
		STREET 1:		800 SCUDDERS MILL RD
		CITY:			PLAINSBORO
		STATE:			NJ
		ZIP:			08543-9011
		BUSINESS PHONE:		6092822800

	MAIL ADDRESS:	
		STREET 1:		PO BOX 9011
		STREET 2:		C/O MERRILL LYNCH ASSET MANAGEMENT
		CITY:			PRINCETON
		STATE:			NJ
		ZIP:			08543-9011
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B/A
<SEQUENCE>1
<FILENAME>answer.fil
<TEXT>
<PAGE>      PAGE  1
000 B000000 10/31/2002
000 C000000 0000891038
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 Y
000 H000000 N
000 I000000 6.1
000 J000000 U
001 A000000 MUNIYIELD PENNSYLVANIA INSURED FUND
001 B000000 811-7136
001 C000000 6092822800
002 A000000 P.O. BOX 9011
002 B000000 PRINCETON
002 C000000 NJ
002 D010000 08543
002 D020000 9011
003  000000 N
004  000000 N
005  000000 N
006  000000 N
007 A000000 N
007 B000000  0
062 A000000 Y
062 B000000   0.0
062 C000000   0.0
062 D000000   0.0
062 E000000   0.3
062 F000000   0.0
062 G000000   0.0
062 H000000   0.0
062 I000000   0.0
062 J000000   0.0
062 K000000   0.0
062 L000000   0.0
062 M000000   0.0
062 N000000   0.0
062 O000000 146.9
062 P000000   0.0
062 Q000000   0.0
062 R000000   0.0
071 A000000    130064
071 B000000    130831
071 C000000    253176
071 D000000   51
072 A000000 12
074 N000000   278295
074 T000000   175720
075 A000000        0
075 B000000   260041
077 A000000 Y
<PAGE>      PAGE  2
077 Q020000 Y
077 Q030000 Y
078  000000 N
080 A000000 ICI MUTUAL INSURANCE CO.
080 C000000      750
081 A000000 Y
081 B000000 129
082 A000000 N
082 B000000        0
083 A000000 N
083 B000000        0
084 A000000 N
084 B000000        0
085 A000000 Y
085 B000000 N
SIGNATURE   DONALD C. BURKE
TITLE       TREASURER


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77Q2 ITEM 405
<SEQUENCE>3
<FILENAME>mypa77q2.htm
<TEXT>
<!doctype html public "-//IETF//DTD HTML//EN">
<HTML>
<HEAD>
<TITLE>MuniVest Fund II, Inc</TITLE>
<META NAME="author" CONTENT="johnston, catherine (MLIM)">
<META NAME="date" CONTENT="01/09/2003">
</HEAD>
<BODY>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000" align=center><B>MuniYield Pennsylvania Insured Fund</B></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt; color:#000000" align=center><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000" align=center><B>File No. 811-7136</B></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt; color:#000000" align=center><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000" align=center><B>Item No. 77Q2</B></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt; color:#000000" align=center><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000" align=center><B>Compliance with Section 16(a) of the</B></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000" align=center><B>Securities Exchange Act of 1934</B></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt; color:#000000" align=center><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt; color:#000000" align=center><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">The following individuals were elected officers of the Investment Adviser to the Registrant and are subject to Section 16 of the Securities Exchange Act of 1934 with respect to the Registrant. &nbsp;Form 3&#146;s should have been filed on behalf of Messrs. Miller, Salerno, Winters and Haber on August 18, 2002 and on behalf of Mr. Bentley on </P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">August 30, 2002. &nbsp;Late filings were executed on October 25, 2002.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:-12pt; padding-left:36pt; padding-top:0pt; padding-right:0pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">William Bentley</P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding-left:36pt; padding-top:0pt; padding-right:0pt; padding-bottom:0pt; text-indent:108pt; line-height:12pt; font-size:12pt; color:#000000">Senior Vice President</P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:-12pt; padding-left:36pt; padding-top:0pt; padding-right:0pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">Jerry Miller</P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding-left:36pt; padding-top:0pt; padding-right:0pt; padding-bottom:0pt; text-indent:108pt; line-height:12pt; font-size:12pt; color:#000000">Senior Vice President</P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:-12pt; padding-left:36pt; padding-top:0pt; padding-right:0pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">Frank Salerno</P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding-left:36pt; padding-top:0pt; padding-right:0pt; padding-bottom:0pt; text-indent:108pt; line-height:12pt; font-size:12pt; color:#000000">Senior Vice President</P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:-12pt; padding-left:36pt; padding-top:0pt; padding-right:0pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">Charles Winters</P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding-left:36pt; padding-top:0pt; padding-right:0pt; padding-bottom:0pt; text-indent:108pt; line-height:12pt; font-size:12pt; color:#000000">Senior Vice President</P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:-12pt; padding-left:36pt; padding-top:0pt; padding-right:0pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">Lawrence Haber</P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding-left:36pt; padding-top:0pt; padding-right:0pt; padding-bottom:0pt; text-indent:108pt; line-height:12pt; font-size:12pt; color:#000000">Chief Financial Officer</P>
</BODY>
</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77Q3 CERT
<SEQUENCE>4
<FILENAME>mypa77q3.htm
<TEXT>
<!doctype html public "-//IETF//DTD HTML//EN">
<HTML>
<HEAD>
<TITLE>Memo</TITLE>
<META NAME="author" CONTENT="stewabr">
<META NAME="date" CONTENT="10/11/2002">
</HEAD>
<BODY>
<I><P style="margin:0pt; padding-left:-54pt; padding-top:0pt; padding-right:-54.05pt; padding-bottom:0pt; text-indent:528pt; font-size:10pt; color:#000000"><BR></I></P>
<P style="margin:0pt; padding-left:42pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<BR>
<BR>
<P style="margin:0pt; padding-left:42pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000"><B>Item 77Q3(a)(i)</B></P>
<P style="margin:0pt; padding-left:42pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:40.5pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:1.5pt; line-height:20.75pt; font-size:10pt; color:#000000">The registrant&#146;s certifying officers have reasonably designed such disclosure controls and procedures to ensure material information relating to the registrant is made known to us by others particularly during the period in which this report is being prepared. &nbsp;The registrant&#146;s certifying officers have determined that the registrant&#146;s disclosure controls and procedures are effective based on our evaluation of these controls and procedures as of a date within 90 days prior to the filing date of this report.</P>
<P style="margin:0pt; padding-left:0pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:20.75pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin-left:0pt; margin-top:17.5pt; margin-right:0pt; margin-bottom:0pt; padding-left:-54pt; padding-top:0pt; padding-right:-54.05pt; padding-bottom:0pt; text-indent:0pt; line-height:10pt; font-size:10pt; color:#000000">#</P>
<P style="margin-left:0pt; margin-top:17.5pt; margin-right:0pt; margin-bottom:0pt; padding-left:-54pt; padding-top:0pt; padding-right:-54.05pt; padding-bottom:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:42pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<I><P style="margin:0pt; padding-left:-54pt; padding-top:0pt; padding-right:-54.05pt; padding-bottom:0pt; text-indent:528pt; font-size:10pt; color:#000000"><BR></I></P>
<P style="margin:0pt; padding-left:42pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<BR>
<P style="margin:0pt; padding-left:40.5pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:20.75pt; font-size:12pt; color:#000000"><B>Item 77Q3(a)(ii)</B></P>
<P style="margin:0pt; padding-left:78pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-78pt; line-height:20.75pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:0pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:20.75pt; font-size:10pt; color:#000000">There were no significant changes in the registrant&#146;s internal controls or in other factors that could significantly affect these controls subsequent to the date of their evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses.</P>
<P style="margin:0pt; padding-left:78pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-36pt; line-height:20.75pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin-left:0pt; margin-top:17.5pt; margin-right:0pt; margin-bottom:0pt; padding-left:-54pt; padding-top:0pt; padding-right:-54.05pt; padding-bottom:0pt; text-indent:0pt; line-height:10pt; font-size:10pt; color:#000000">#</P>
<P style="margin-left:0pt; margin-top:17.5pt; margin-right:0pt; margin-bottom:0pt; padding-left:-54pt; padding-top:0pt; padding-right:-54.05pt; padding-bottom:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:42pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<I><P style="margin:0pt; padding-left:-54pt; padding-top:0pt; padding-right:-54.05pt; padding-bottom:0pt; text-indent:528pt; font-size:10pt; color:#000000"><BR></I></P>
<P style="margin:0pt; padding-left:42pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<BR>
<P style="margin:0pt; padding-left:78pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-78pt; line-height:20.75pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:78pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-78pt; line-height:20.75pt; font-size:12pt; color:#000000"><B>EX-99.77Q3 CERT</B></P>
<P style="margin:0pt; padding-left:78pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-36pt; line-height:20.75pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:77.75pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:3pt; text-indent:-77.75pt; line-height:12pt; font-size:12pt; color:#000000; border-bottom:0.75pt solid #000000" align=center><B>CERTIFICATION PURSUANT TO SECTION 302</B></P>
<P style="margin:0pt; padding-left:77.75pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:3pt; text-indent:-77.75pt; line-height:12pt; font-size:12pt; color:#000000; border-bottom:0.75pt solid #000000" align=center><B>OF THE SARBANES-OXLEY ACT OF 2002</B></P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:42pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:42pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">I, Donald C. Burke, Chief Financial Officer of MuniYield Pennsylvania Insured Fund certify that:</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">1.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">I have reviewed this report on Form N-SAR of MuniYield Pennsylvania Insured Fund;</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">2.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; </P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">3.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">Based on my knowledge, the financial information included in this report, and the financial statements on which the financial information is based, fairly present in all material respects the financial condition, results of operations, changes in net assets, and cash flows (if the financial statements are required to include a statement of cash flows) of the registrant as of, and for, the periods presented in this report;</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">4.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">The registrant&#146;s other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in rule 30a-2(c) under the Investment Company Act) for the registrant and have:</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">a)</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">designed such disclosure controls and procedures to ensure that material information related to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">b)</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">evaluated the effectiveness of the registrant&#146;s disclosure controls and procedures as of a date within 90 days prior to the filing date of this report (the &#147;Evaluation Date&#148;); and </P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">c)</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">presented in this report our conclusions about the effectiveness of the disclosure controls and procedures based on our evaluation as of the Evaluation Date;</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">1.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">The registrant&#146;s other certifying officers and I have disclosed, based on our most recent evaluation, to the registrant&#146;s auditors and the audit committee of the registrant&#146;s board of directors (or persons performing the equivalent functions):</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">a)</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">all significant deficiencies in the design or operation of internal controls which could adversely affect the registrant&#146;s ability to record, process, summarize, and report financial data and have identified for the registrant&#146;s auditors any material weaknesses in internal controls; and</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">b)</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&#146;s internal controls; and</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">1.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">The registrant&#146;s other certifying officers and I have indicated in this report whether or not there were significant changes in internal controls or in other factors that could significantly affect internal controls subsequent to the date of our most recent evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:72pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:72pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">Date: January 22, 2003</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:72pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:41.75pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:30.25pt; line-height:12pt; font-size:12pt; color:#000000">_<U>/s/ Donald C. Burke</U>________</P>
<P style="margin:0pt; padding-left:41.75pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:30.25pt; line-height:12pt; font-size:12pt; color:#000000">(Donald C. Burke</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:72pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">Chief Financial Officer of</P>
<P style="margin:0pt; padding-left:72pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:144pt; line-height:12pt; font-size:12pt; color:#000000">&nbsp;</P>
<P style="margin:0pt; padding-left:72pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">MuniYield Pennsylvania Insured Fund)</P>
<P style="margin:0pt; padding-left:41.75pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:41.75pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:41.75pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:40.5pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:1.5pt; line-height:20.75pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:0pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:20.75pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:78pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-36pt; line-height:20.75pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin-left:0pt; margin-top:17.5pt; margin-right:0pt; margin-bottom:0pt; padding-left:-54pt; padding-top:0pt; padding-right:-54.05pt; padding-bottom:0pt; text-indent:0pt; line-height:10pt; font-size:10pt; color:#000000">#</P>
<P style="margin-left:0pt; margin-top:17.5pt; margin-right:0pt; margin-bottom:0pt; padding-left:-54pt; padding-top:0pt; padding-right:-54.05pt; padding-bottom:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:42pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<I><P style="margin:0pt; padding-left:-54pt; padding-top:0pt; padding-right:-54.05pt; padding-bottom:0pt; text-indent:528pt; font-size:10pt; color:#000000"><BR></I></P>
<P style="margin:0pt; padding-left:42pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<BR>
<P style="margin:0pt; padding-left:78pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-78pt; line-height:20.75pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:78pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-78pt; line-height:20.75pt; font-size:12pt; color:#000000"><B>EX-99.77Q3 CERT</B></P>
<P style="margin:0pt; padding-left:78pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-36pt; line-height:20.75pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:77.75pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:3pt; text-indent:-77.75pt; line-height:12pt; font-size:12pt; color:#000000; border-bottom:0.75pt solid #000000" align=center><B>CERTIFICATION PURSUANT TO SECTION 302</B></P>
<P style="margin:0pt; padding-left:77.75pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:3pt; text-indent:-77.75pt; line-height:12pt; font-size:12pt; color:#000000; border-bottom:0.75pt solid #000000" align=center><B>OF THE SARBANES-OXLEY ACT OF 2002</B></P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:42pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:42pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">I, Terry K. Glenn, President of MuniYield Pennsylvania Insured Fund certify that:</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:18pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">1.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:18pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">I have reviewed this report on Form N-SAR of MuniYield Pennsylvania Insured Fund.;</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:18pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">2.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:18pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; </P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:18pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">3.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:18pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">Based on my knowledge, the financial information included in this report, and the financial statements on which the financial information is based, fairly present in all material respects the financial condition, results of operations, changes in net assets, and cash flows (if the financial statements are required to include a statement of cash flows) of the registrant as of, and for, the periods presented in this report;</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:18pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">4.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:18pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">The registrant&#146;s other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in rule 30a-2(c) under the Investment Company Act) for the registrant and have:</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">a)</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">designed such disclosure controls and procedures to ensure that material information related to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">b)</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">evaluated the effectiveness of the registrant&#146;s disclosure controls and procedures as of a date within 90 days prior to the filing date of this report (the &#147;Evaluation Date&#148;); and </P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">c)</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">presented in this report our conclusions about the effectiveness of the disclosure controls and procedures based on our evaluation as of the Evaluation Date;</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">5. &nbsp;The registrant&#146;s other certifying officers and I have disclosed, based on our most recent evaluation, to the registrant&#146;s auditors and the audit committee of the registrant&#146;s board of directors (or persons performing the equivalent functions):</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">a)</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">all significant deficiencies in the design or operation of internal controls which could adversely affect the registrant&#146;s ability to record, process, summarize, and report financial data and have identified for the registrant&#146;s auditors any material weaknesses in internal controls; and</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">b)</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&#146;s internal controls; and</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">6. &nbsp;The registrant&#146;s other certifying officers and I have indicated in this report whether or not there were significant changes in internal controls or in other factors that could significantly affect internal controls subsequent to the date of our most recent evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:72pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:72pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">Date: January 22, 2003</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:72pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:41.75pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:30.25pt; line-height:12pt; font-size:12pt; color:#000000">_<U>/s/ Terry K. Glenn</U>________</P>
<P style="margin:0pt; padding-left:41.75pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:30.25pt; line-height:12pt; font-size:12pt; color:#000000">(Terry K. Glenn</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:72pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">President of</P>
<P style="margin:0pt; padding-left:72pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:72pt; line-height:12pt; font-size:12pt; color:#000000">&nbsp;</P>
<P style="margin:0pt; padding-left:72pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">MuniYield Pennsylvania Insured Fund)</P>
<P style="margin:0pt; padding-left:41.75pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:41.75pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin-left:0pt; margin-top:17.5pt; margin-right:0pt; margin-bottom:0pt; padding-left:-54pt; padding-top:0pt; padding-right:-54.05pt; padding-bottom:0pt; text-indent:0pt; line-height:10pt; font-size:10pt; color:#000000">#</P>
<P style="margin-left:0pt; margin-top:17.5pt; margin-right:0pt; margin-bottom:0pt; padding-left:-54pt; padding-top:0pt; padding-right:-54.05pt; padding-bottom:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:42pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
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