<SEC-DOCUMENT>0001450789-09-000231.txt : 20120523
<SEC-HEADER>0001450789-09-000231.hdr.sgml : 20120523
<ACCEPTANCE-DATETIME>20090925171612
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001450789-09-000231
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090925

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELAWARE GROUP EQUITY FUNDS II
		CENTRAL INDEX KEY:			0000027574
		IRS NUMBER:				232448660
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP EQUITY FUNDS II INC
		DATE OF NAME CHANGE:	19970730

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP DECATUR FUND INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DECATUR FUND INC
		DATE OF NAME CHANGE:	19880808

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELAWARE GROUP EQUITY FUNDS I
		CENTRAL INDEX KEY:			0000027801
		IRS NUMBER:				261651457
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP EQUITY FUNDS I INC
		DATE OF NAME CHANGE:	19970604

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP DELAWARE FUND INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE FUND INC
		DATE OF NAME CHANGE:	19880718

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELAWARE GROUP INCOME FUNDS
		CENTRAL INDEX KEY:			0000027825
		IRS NUMBER:				232869117
		FISCAL YEAR END:			0731

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP INCOME FUNDS INC
		DATE OF NAME CHANGE:	19961202

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP DELCHESTER HIGH YIELD BOND FUND INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELCHESTER BOND FUND INC
		DATE OF NAME CHANGE:	19880718

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELAWARE GROUP EQUITY FUNDS III
		CENTRAL INDEX KEY:			0000027937
		IRS NUMBER:				510106828
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP EQUITY FUNDS III INC
		DATE OF NAME CHANGE:	19970909

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP TREND FUND INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELTA TREND FUND INC
		DATE OF NAME CHANGE:	19880630

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELAWARE GROUP STATE TAX-FREE INCOME TRUST
		CENTRAL INDEX KEY:			0000201670
		IRS NUMBER:				232021993
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0228

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18002552139

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP STATE TAX FREE INCOME TRUST/PA/
		DATE OF NAME CHANGE:	19980423

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DMC TAX FREE INCOME TRUST PA
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELAWARE GROUP CASH RESERVE
		CENTRAL INDEX KEY:			0000230173
		IRS NUMBER:				232059574
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP CASH RESERVE /DE/
		DATE OF NAME CHANGE:	20000526

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP CASH RESERVE INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP CASH RESERVE
		DATE OF NAME CHANGE:	19920527

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELAWARE GROUP TAX FREE MONEY FUND
		CENTRAL INDEX KEY:			0000320572
		IRS NUMBER:				232151642
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP TAX FREE MONEY FUND INC /
		DATE OF NAME CHANGE:	19930708

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP TAX FREE MONEY FUND INC
		DATE OF NAME CHANGE:	19921008

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE TAX FREE MONEY FUND INC
		DATE OF NAME CHANGE:	19880710

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELAWARE GROUP LIMITED-TERM GOVERNMENT FUNDS
		CENTRAL INDEX KEY:			0000357059
		IRS NUMBER:				232448704
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP LIMITED TERM GOVERNMENT FUNDS
		DATE OF NAME CHANGE:	19991223

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP LIMITED TERM GOVERNMENT FUNDS INC
		DATE OF NAME CHANGE:	19950828

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP TREASURY RESERVES INC
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELAWARE GROUP TAX FREE FUND
		CENTRAL INDEX KEY:			0000728352
		IRS NUMBER:				232448684
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP TAX FREE FUND INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DMC TAX FREE INCOME USA INC
		DATE OF NAME CHANGE:	19890904

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DMC TAX FREE BOND FUND INC
		DATE OF NAME CHANGE:	19831122

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VOYAGEUR TAX FREE FUNDS
		CENTRAL INDEX KEY:			0000733362
		IRS NUMBER:				411473323
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VOYAGEUR TAX FREE FUNDS INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VOYAGEUR MINNESOTA TAX FREE FUNDS INC
		DATE OF NAME CHANGE:	19910226

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DOUBLE EXEMPT FLEX FUND INC
		DATE OF NAME CHANGE:	19900131

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VOYAGEUR MUTUAL FUNDS III
		CENTRAL INDEX KEY:			0000763749
		IRS NUMBER:				411777915
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VOYAGEUR MUTUAL FUNDS III /MN/
		DATE OF NAME CHANGE:	20020625

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VOYAGEUR MUTUAL FUNDS III INC /MN/
		DATE OF NAME CHANGE:	19940318

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VOYAGEUR GROWTH STOCK FUND INC
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELAWARE GROUP GOVERNMENT FUND
		CENTRAL INDEX KEY:			0000769220
		IRS NUMBER:				232448685
		FISCAL YEAR END:			0731

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP GOVERNMENT FUND INC
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VOYAGEUR INTERMEDIATE TAX FREE FUNDS
		CENTRAL INDEX KEY:			0000773675
		IRS NUMBER:				411522882
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VOYAGEUR INTERMEDIATE TAX FREE FUNDS INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VOYAGEUR MINNESOTA INTERMEDIATE TAX FREE FUNDS INC
		DATE OF NAME CHANGE:	19920305

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DOUBLE EXEMPT CAPITAL CONSERVATION FUND INC
		DATE OF NAME CHANGE:	19900131

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELAWARE GROUP EQUITY FUNDS IV
		CENTRAL INDEX KEY:			0000778108
		IRS NUMBER:				232369628
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP EQUITY FUNDS IV INC
		DATE OF NAME CHANGE:	19970128

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP DELCAP FUND INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELCAP FUND INC
		DATE OF NAME CHANGE:	19880929

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VOYAGEUR INSURED FUNDS
		CENTRAL INDEX KEY:			0000809064
		IRS NUMBER:				411686735
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VOYAGEUR INSURED FUNDS INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VOYAGEUR MINNESOTA INSURED FUNDS INC
		DATE OF NAME CHANGE:	19910926

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MINNESOTA INSURED FUND INC
		DATE OF NAME CHANGE:	19900131

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELAWARE GROUP EQUITY FUNDS V
		CENTRAL INDEX KEY:			0000809821
		IRS NUMBER:				232450217
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP EQUITY FUNDS V INC
		DATE OF NAME CHANGE:	19970128

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP VALUE FUND INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP INSIGHT FUND INC
		DATE OF NAME CHANGE:	19870621

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VOYAGEUR MUTUAL FUNDS II
		CENTRAL INDEX KEY:			0000809872
		IRS NUMBER:				841044878
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VOYAGEUR MUTUAL FUNDS INC-II
		DATE OF NAME CHANGE:	19940328

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VOYAGEUR COLORADO TAX FREE FUND INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COLORADO DOUBLE TAX EXEMPT FUND INC
		DATE OF NAME CHANGE:	19900625

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELAWARE POOLED TRUST
		CENTRAL INDEX KEY:			0000875352
		IRS NUMBER:				232651511
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE POOLED TRUST INC
		DATE OF NAME CHANGE:	19920717

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELAWARE GROUP GLOBAL & INTERNATIONAL FUNDS
		CENTRAL INDEX KEY:			0000875610
		IRS NUMBER:				232651520
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP GLOBAL & INTERNATIONAL FUNDS INC
		DATE OF NAME CHANGE:	19920717

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Delaware Investments National Municipal Income Fund
		CENTRAL INDEX KEY:			0000895574
		IRS NUMBER:				411737161
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0330

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE INVESTMENTS FLORIDA INSURED MUNICIPAL INCOME FUND
		DATE OF NAME CHANGE:	20020327

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VOYAGEUR FLORIDA INSURED MUNICIPAL INCOME FUND
		DATE OF NAME CHANGE:	19930519

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VOYAGEUR FLORIDA INSURD MUNICIPAL INCOME FUND
		DATE OF NAME CHANGE:	19930122

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELAWARE INVESTMENTS ARIZONA MUNICIPAL INCOME FUND, INC
		CENTRAL INDEX KEY:			0000895577
		IRS NUMBER:				411737155
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0330

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE INVESTMENTS ARIZONA MUNICIPAL INCOME FUND INC
		DATE OF NAME CHANGE:	20020327

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VOYAGEUR ARIZONA MUNICIPAL INCOME FUND INC
		DATE OF NAME CHANGE:	19930519

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELAWARE INVESTMENTS MINNESOTA MUNICIPAL INCOME FUND II, INC
		CENTRAL INDEX KEY:			0000895658
		IRS NUMBER:				411737158
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0330

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE INVESTMENTS MINNESOTA MUNICIPAL INCOME FUND II INC
		DATE OF NAME CHANGE:	20020327

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VOYAGEUR MINNESOTA MUNICIPAL INCOME FUND II INC
		DATE OF NAME CHANGE:	19930519

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELAWARE INVESTMENTS DIVIDEND & INCOME FUND, INC
		CENTRAL INDEX KEY:			0000896923
		IRS NUMBER:				232713064
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE INVESTMENTS DIVIDEND & INCOME FUND INC
		DATE OF NAME CHANGE:	20020319

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP DIVIDEND & INCOME FUND INC
		DATE OF NAME CHANGE:	19930714

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VOYAGEUR MUTUAL FUNDS
		CENTRAL INDEX KEY:			0000906236
		IRS NUMBER:				411720518
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VOYAGEUR MUTUAL FUNDS INC
		DATE OF NAME CHANGE:	19930714

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Delaware Investments Colorado Municipal Income Fund, Inc.
		CENTRAL INDEX KEY:			0000907573
		IRS NUMBER:				411751991
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0330

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE INV COLORADO INSURED MUNICIPAL INCOME FUND INC
		DATE OF NAME CHANGE:	20020327

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VOYAGEUR COLORADO INSURED MUNICIPAL INCOME FUND INC
		DATE OF NAME CHANGE:	19930621

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELAWARE GROUP ADVISER FUNDS
		CENTRAL INDEX KEY:			0000910682
		IRS NUMBER:				521842569
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP ADVISER FUNDS INC /MD/
		DATE OF NAME CHANGE:	19961202

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP ADVISER FUNDS INC
		DATE OF NAME CHANGE:	19960508

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LINCOLN ADVISOR FUNDS INC
		DATE OF NAME CHANGE:	19931203

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELAWARE INVESTMENTS GLOBAL DIVIDEND & INCOME FUND, INC
		CENTRAL INDEX KEY:			0000916713
		IRS NUMBER:				232753201
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE INVESTMENTS GLOBAL DIVIDEND & INCOME FUND INC
		DATE OF NAME CHANGE:	20020327

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE GROUP GLOBAL DIVIDEND & INCOME FUND INC
		DATE OF NAME CHANGE:	19931229

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELAWARE GROUP FOUNDATION FUNDS
		CENTRAL INDEX KEY:			0001048133
		IRS NUMBER:				232943633
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET ST
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET ST
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			OPTIMUM FUND TRUST
		CENTRAL INDEX KEY:			0001227523
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		800.914.0278

	MAIL ADDRESS:	
		STREET 1:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BOB TRUST
		DATE OF NAME CHANGE:	20030415

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Delaware Enhanced Global Dividend & Income Fund
		CENTRAL INDEX KEY:			0001396167
		IRS NUMBER:				260161937
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Delaware Investments Enhanced Global Dividend & Income Fund
		DATE OF NAME CHANGE:	20070411
</SEC-HEADER>
<DOCUMENT>
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<SEQUENCE>1
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<HTML>
<HEAD>
   <TITLE>superbowlproxy-secresponsele.htm - Generated by SEC Publisher for SEC Filing</TITLE>
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<BODY bgcolor="#ffffff">
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<A name="page_1"></A><BR>
<P align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">STRADLEY RONON STEVENS &amp; YOUNG, LLP<BR>
</FONT></B><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">2600 One Commerce Square <BR>
Philadelphia, PA 19103 <BR>
(215) 564-8000</FONT></P>
<P align=center>
<TABLE>
<TR>
     <TD noWrap align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">September 25, 2009</FONT></TD></TR></TABLE></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif"><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">VIA EDGAR</FONT></B></FONT></FONT></FONT></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Mr. James O&#146;Connor</FONT><BR>
Division of Investment Management</FONT><BR>
U.S. Securities and Exchange Commission <BR>
100 F St., NE<BR>
</FONT><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Washington, DC 20549</FONT></P>
<P align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Re:&nbsp;&nbsp;&nbsp; </FONT></B><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif"><U>Delaware Investments Family of Funds; Optimum Fund Trust</U></FONT></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Dear Mr. O&#146;Connor:</FONT></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">This letter responds to the Staff&#146;s comments regarding the several preliminary proxy statement filings (collectively, the &#147;Proxy Statements&#148;) for the registered investment companies listed on the attached Schedule A (the &#147;Registrants&#148;).</FONT></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp; In connection with the responses to the comments below, each Registrant acknowledges the following:</FONT></P>
<UL>
<LI><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">that it is responsible for the adequacy and accuracy of the disclosure in its filings;</FONT>
<LI><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">that Staff comments or changes to disclosure in response to Staff comments in the</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">filings reviewed by the Staff do not foreclose the Securities and Exchange Commission</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">(&#147;Commission&#148;) from taking any action with respect to the filing; and</FONT>
<LI><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">that it may not assert Staff comments as a defense in any proceeding initiated by the</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Commission or any person under the federal securities laws of the United States.</FONT> </LI></UL>
<TABLE cellSpacing=0 border=0>
<TR>
     <TD vAlign=top width="100%" colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">1.</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Comment: Provide precedent for contingent approval of advisory agreements only if the transaction is completed.</FONT> </TD></TR></TABLE>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Response: Examples of materially similar contingent advisory agreements were used for the transaction described in a definitive proxy statement filed by BlackRock Funds (June 16, 2006), and in a definitive proxy statement filed by Nuveen Equity Premium and Growth Fund (August 27, 2007). In Stradley Ronon&#146;s experience, this is a common and appropriate approach for obtaining approval of new advisory agreements where the assignment termination event for the</FONT></P>
<P align=left><FONT face=ArialMT,Arial,Helvetica,sans-serif size=1></FONT>&nbsp;</P>
<HR align=center width="100%" noShade SIZE=2>
<!--$$/page=-->
<A name="page_2"></A><BR>
<P align=left>
<TABLE>
<TR>
     <TD noWrap><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>James O&#146;Connor</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>September 25, 2009</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Page 2</FONT></TD></TR></TABLE></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">current advisory agreement has not yet taken place, as it promotes continuity of management and helps minimize uncertainty for fund shareholders.</FONT></P>
<TABLE cellSpacing=0 border=0>
<TR>
     <TD vAlign=top width="100%" colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">2.</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Comment: Please confirm that the Registrants or their investment adviser are not required to apply for new exemptive orders because of the transaction.</FONT> </TD></TR></TABLE>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Response: We have reviewed Delaware Investments&#146; outstanding exemptive orders and can confirm that they do not require application for new exemptive orders. Among other reasons, this is because Delaware Management Company will continue to serve as the Registrants&#146; investment adviser following the transaction.</FONT></P>
<TABLE cellSpacing=0 border=0>
<TR>
     <TD vAlign=top width="100%" colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">3.</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Provide specific Board conclusions with respect to the facts the Board considered under &#147;Board considerations in approving the New Investment Advisory Agreement.&#148;</FONT> </TD></TR></TABLE>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Response: The discussion of the Board&#146;s considerations in approving the investment advisory&nbsp;agreements has been substantially revised to include the requested disclosure. Specific conclusions have been added to the sections entitled: &#147;Nature, Extent and Quality of Service,&#148; &#147;Investment Performance,&#148; &#147;Comparative Expenses,&#148; &#147;Management Profitability,&#148; &#147;Economies of Scale,&#148; &#147;Fall-Out Benefits,&#148; &#147;The Transaction Agreement,&#148; and &#147;Board Review of Macquarie Group.&#148; Similar changes have been added to the proxy statement for Optimum Funds Trust and in the additional proposal to approve a new sub-advisory agreement in the proxy statement for Delaware Pooled Trust.</FONT></P>
<TABLE cellSpacing=0 border=0>
<TR>
     <TD vAlign=top width="100%" colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">4.</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Under the discussion of the Board&#146;s consideration of the funds&#146; investment performance and comparative expenses, state how the funds actually performed and compared.</FONT> </TD></TR></TABLE>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Response: The discussion of the Board&#146;s considerations in approving the investment advisory contracts has been substantially revised to include the requested disclosure. Specific performance and expense information was added with respect to the Delaware Investments Family of Funds in the sections entitled &#147;Investment Performance&#148; and &#147;Comparative Expenses.&#148;</FONT></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Please do not hesitate to contact me at 215-564-8011 if you have any further questions.</FONT></P>
<P align=left>
<TABLE>
<TR>
     <TD width=215>&nbsp;</TD>
     <TD noWrap><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Very truly yours,</FONT><BR>
<BR>
<U><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/ Michael D. Mabry</FONT></U><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Michael D. Mabry</FONT></TD></TR></TABLE></P>
<P align=left><FONT face=ArialMT,Arial,Helvetica,sans-serif size=1></FONT>&nbsp;</P>
<HR align=center width="100%" noShade SIZE=2>
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<A name="page_3"></A><BR>
<P align=left>
<TABLE>
<TR>
     <TD noWrap><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>James O&#146;Connor</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>September 25, 2009</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Page 3</FONT></TD></TR></TABLE></P>
<P align=center>
<TABLE>
<TR>
     <TD noWrap align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Schedule A</FONT></B><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Registrants</FONT></B></TD></TR></TABLE></P>
<TABLE cellSpacing=0 border=0>
<TR>
     <TD width="99%"></TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Delaware Group Adviser Funds (File Nos. 033-67490 and 811-07972)</FONT></B>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Delaware Group Cash Reserve (File Nos. 002-60770 and 811-02806)</FONT></B>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Delaware Group Equity Funds I (File Nos. 002-10765 and 811-00249)</FONT></B>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Delaware Group Equity Funds II (File Nos. 002-13017 and 811-00750)</FONT></B>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Delaware Group Equity Funds III (File Nos. 002-28871 and 811-01485)</FONT></B>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Delaware Group Equity Funds IV (File Nos. 033-00442 and <FONT face="Times New Roman" size=2>811-04413</FONT>)</FONT></B>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Delaware Group Equity Funds V (File Nos. 033-11419 and 811-04997)</FONT></B>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Delaware Group Foundation Funds (File Nos. 333-38801 and 811-08457)</FONT></B>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Delaware Group Global &amp; International Funds (File Nos. 033-41034 and 811-06324)</FONT></B>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Delaware Group Government Funds (File Nos. 002-97889 and 811-04304)</FONT></B>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Delaware Group Income Funds (File Nos. 002-37707 and 811-02071)</FONT></B>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Delaware Group Limited-Term Government Funds (File Nos. 002-75526 and 811-03363)</FONT></B>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Delaware Group State Tax-Free Income Trust (File Nos. 002-57791 and 811-02715)</FONT></B>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Delaware Group Tax-Free Fund (File Nos. 002-86606 and 811-03850)</FONT></B>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Delaware Group Tax-Free Money Fund (File Nos. 002-70164 and 811-03120)</FONT></B>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Delaware Investments Dividend and Income Fund, Inc. (File No. 811-07460)</FONT></B>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Delaware Investments Global Dividend and Income Fund, Inc. (File No. 811-08246)</FONT></B>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Delaware Enhanced Global Dividend and Income Fund (File No. 811-22050)</FONT></B>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Delaware Investments Arizona Municipal Income Fund, Inc. (File No. 811-07412)</FONT></B>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Delaware Investments Colorado Municipal Income Fund, Inc. (File No. 811-07810)</FONT></B>&nbsp;</TD></TR>
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     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Delaware Investments National Municipal Income Fund (File No. 811-07410)</FONT></B>&nbsp;</TD></TR>
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     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Delaware Investments Minnesota Municipal Income Fund II, Inc. (File No. 811-07420)</FONT></B>&nbsp;</TD></TR>
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     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Delaware Pooled Trust (File Nos. 033-40991 and 811-06322)</FONT></B>&nbsp;</TD></TR>
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     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Optimum Fund Trust (File Nos. 811-21335 and 333-104654)</FONT></B>&nbsp;</TD></TR>
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     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Voyageur Insured Funds (File No. 033-11235 and 811-04973)</FONT></B>&nbsp;</TD></TR>
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     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Voyageur Intermediate Tax-Free Funds (File Nos. 002-99266 and 811-04973)</FONT></B>&nbsp;</TD></TR>
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     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Voyageur Mutual Funds (File Nos. 033-63238 and 811-07742)</FONT></B>&nbsp;</TD></TR>
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     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Voyageur Mutual Funds II (File Nos. 033-11495 and 811-04989)</FONT></B>&nbsp;</TD></TR>
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     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Voyageur Mutual Funds III (File Nos. 002-95928 and 811-04547)</FONT></B>&nbsp;</TD></TR>
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     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Voyageur Tax Free Funds (File Nos. 002-87910 and 811-03910)</FONT></B>&nbsp;</TD></TR></TABLE><BR>
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