<SEC-DOCUMENT>0001325358-11-000212.txt : 20110527
<SEC-HEADER>0001325358-11-000212.hdr.sgml : 20110527
<ACCEPTANCE-DATETIME>20110527100637
ACCESSION NUMBER:		0001325358-11-000212
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20110331
FILED AS OF DATE:		20110527
DATE AS OF CHANGE:		20110527
EFFECTIVENESS DATE:		20110527

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:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-07410
		FILM NUMBER:		11876344

	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
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014 A000002 FOX-PITT,KELTON INCORPORATED
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014 A000003 MACQUARIE SECURITIES (USA) INC.
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022 B000005 13-2655998
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022 B000006 06-1031656
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022 A000009 JANNEY MONTGOMERY SCOTT LLC
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022 A000010 FIRST MIAMI SECURITIES, INC.
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SIGNATURE    James P. O'Neill
TITLE        AVP Senior Compliance Officer
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<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>muniletters.htm
<DESCRIPTION>ACCOUNTANT REPORT
<TEXT>
<HTML>
<HEAD></HEAD>
<BODY>
<PRE>









Report of Independent Registered Public Accounting Firm

To the Board of Trustees and the Shareholders of
Delaware Investments Arizona Municipal Income Fund, Inc.
Delaware Investments Colorado Municipal Income Fund, Inc.
Delaware Investments Minnesota Municipal Income Fund II, Inc. and
Delaware Investments National Municipal Income Fund


In planning and performing our audit of the financial statements of Delaware Investments Arizona
Municipal Income Fund, Inc., Delaware Investments Colorado Municipal Income Fund, Inc., Delaware
Investments Minnesota Municipal Income Fund II, Inc. and Delaware Investments National Municipal
Income Fund (hereafter referred to as the "Funds") as of and for the year ended March 31, 2011, 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 N-SAR, but not for the
purpose of expressing an opinion on the effectiveness of the Funds' internal control over financial
reporting.  Accordingly, we do not express an opinion on the effectiveness of the Funds' internal control
over financial reporting.

The management of the Funds' 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 company'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 company'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
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 trustees of the company; and (3)  provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition, use or disposition of a company'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 Funds' 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
over financial reporting 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 material weaknesses as defined above as of March 31, 2011.

This report is intended solely for the information and use of management and the Board of Trustees of
Delaware Investments Arizona Municipal Income Fund, Inc., Delaware Investments Colorado Municipal
Income Fund, Inc., Delaware Investments Minnesota Municipal Income Fund II, Inc. and 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.


PricewaterhouseCoopers LLP

Philadelphia, Pennsylvania
May 19, 2011


2

2



</PRE>
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<DOCUMENT>
<TYPE>EX-99.77K CHNG ACCNT
<SEQUENCE>3
<FILENAME>nationalmunieyltr.htm
<DESCRIPTION>CHANGE IN ACCOUNTANT REPORT
<TEXT>
<HTML>
<HEAD></HEAD>
<BODY>
<PRE>
Sub-Item 77Q1(f)
Exhibit to Form N-SAR
Filed in Response to N-SAR Item 77K
Reg S-K Item 304(a)(3) Requirement



May 26, 2011

Securities and Exchange Commission
100 F Street, N. E.
Washington, D.C. 20549

Gentlemen:

We have read Item 77K of Form N-SAR, dated May 26, 2011, of Delaware Investments(r)
National Municipal Income Fund, Inc. and are in agreement with the statements contained
therein.


       Yours very truly,

       /s/ Ernst & Young LLP




WS: MFG_Philadelphia: 848491: v1

WS: MFG_Philadelphia: 848491: v1
</PRE>
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<DOCUMENT>
<TYPE>EX-99.77Q1 OTHR EXHB
<SEQUENCE>4
<FILENAME>nationalmuniexhibitlist.htm
<DESCRIPTION>EXHIBIT LIST
<TEXT>
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<HEAD></HEAD>
<BODY>
<PRE>
DELAWARE INVESTMENTS(r) NATIONAL MUNICIPAL INCOME FUND, INC.

FORM N-SAR EXHIBIT LIST

Annual Period Ended March 31, 2010


SUB-ITEM 77K:   CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

Due to independence matters under the Securities and Exchange Commission's auditor
independence rules relating to the January 4, 2010 acquisition of Delaware Investments
(including Delaware Management Company, Delaware Distributors, L.P. and Delaware Service
Company, Inc.) by Macquarie Group, Ernst & Young LLP ("E&Y") has resigned as the
independent registered public accounting firm for Delaware Investments(r) National Municipal
Income Fund (the "Fund") effective May 20, 2010.  At a meeting held on May 20, 2010, the
Board of Trustees of the Fund, upon recommendation of the Audit Committee, selected
PricewaterhouseCoopers LLC ("PwC") to serve as the independent registered public accounting
firm for the Fund for the fiscal year ending March 31, 2011.  During the fiscal years ended
March 31, 2009 and March 31, 2010, E&Y's audit reports on the financial statements of the
Fund did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or
modified as to uncertainty, audit scope, or accounting principles.  In addition, there were no
disagreements between the Fund and E&Y on accounting principles, financial statements
disclosures or audit scope, which, if not resolved to the satisfaction of E&Y, would have caused
them to make reference to the disagreement in their reports.  Neither the Fund nor anyone on its
behalf has consulted with PwC at any time prior to their selection with respect to the application
of accounting principles to a specified transaction, either completed or proposed or the type of
audit opinion that might be rendered on the Fund's financial statements.


SUB-ITEM 77Q1(f):   EXHIBITS

Exhibit to Form N-SAR filed in response to N-SAR Item 77K attached as Exhibit.




WS: MFG_Philadelphia: 848497: v1

WS: MFG_Philadelphia: 848497: v1
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