<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>3
<FILENAME>namunireport.txt
<DESCRIPTION>ACCOUNTANT REPORT
<TEXT>



Report of Independent Registered Public
Accounting Firm

To the Shareholders and Board of
Directors/Trustees of
Delaware Investments National Municipal
Income Fund
In planning and performing our audit of the
financial statements of the Delaware
Investments National Municipal Income
Fund (the Fund) as of and for the year
ended March 31, 2009, in accordance with
the standards of the Public Company
Accounting Oversight Board (United
States), we considered the Funds 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 NSAR, but not
for the purpose of expressing an opinion on
the effectiveness of the Funds internal
control over financial reporting.
Accordingly, we express no such opinion.
The management of the Fund 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 companys 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 companys 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 company; (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
company are being made only in accordance
with authorizations of management and
directors of the company; and (3) provide
reasonable assurance regarding prevention
or timely detection of unauthorized
acquisition, use or disposition of a
companys 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
companys annual or interim financial
statements will not be prevented or detected
on a timely basis.
Our consideration of the Funds 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 Funds internal control
over financial reporting and its operation,
including controls over safeguarding
securities, that we consider to be a material
weakness as defined above as of March 31,
2009.
This report is intended solely for the
information and use of management and the
Board of Directors/Trustees of the Delaware
Investments National Municipal Income
Fund and the Securities and Exchange
Commission and is not intended to be and
should not be used by anyone other than
these specified parties.



		ERNST & YOUNG LLP

Philadelphia, Pennsylvania
May 21, 2009

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