<SEC-DOCUMENT>0001325358-13-001135.txt : 20131010
<SEC-HEADER>0001325358-13-001135.hdr.sgml : 20131010
<ACCEPTANCE-DATETIME>20131009174229
ACCESSION NUMBER:		0001325358-13-001135
CONFORMED SUBMISSION TYPE:	NSAR-B/A
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20120331
FILED AS OF DATE:		20131010
DATE AS OF CHANGE:		20131009
EFFECTIVENESS DATE:		20131010

FILER:

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

	FILING VALUES:
		FORM TYPE:		NSAR-B/A
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-07410
		FILM NUMBER:		131144012

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B/A
<SEQUENCE>1
<FILENAME>answer.fil
<DESCRIPTION>MAIN DOCUMENT
<TEXT>
000 B000000 03/31/2012
000 C000000 0000895574
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 Y
000 H000000 N
000 I000000 6.1
000 J000000 B
001 A000000 DEL INV NATIONAL MUNICIPAL INCOME FUND
001 B000000 811-07410
001 C000000 2152558743
002 A000000 2005 MARKET STREET
002 B000000 PHILADELPHIA
002 C000000 PA
002 D010000 19103
003  000000 N
004  000000 N
005  000000 N
006  000000 N
007 A000000 N
007 B000000 0
008 A000001 DELAWARE MANAGEMENT COMPANY/ A SERIES OF DMBT
008 B000001 A
008 C000001 801-3850
008 D010001 PHILADELPHIA
008 D020001 PA
008 D030001 19103
011 A000001 DELAWARE DISTRIBUTORS, L.P.
011 B000001 8-29755
011 C010001 PHILADELPHIA
011 C020001 PA
011 C030001 19103
012 A000001 DELAWARE SERVICE COMPANY, INC.
012 B000001 84-1640
012 C010001 PHILADELPHIA
012 C020001 PA
012 C030001 19103
013 A000001 PRICE WATERHOUSE COOPERS
013 B010001 PHILADELPHIA
013 B020001 PA
013 B030001 19103
014 A000001 DELAWARE DISTRIBUTORS, L.P.
014 B000001 8-29755
014 A000002 FOX-PITT,KELTON INCORPORATED
014 B000002 8-27683
014 A000003 MACQUARIE SECURITIES (USA) INC.
014 B000003 8-47198
015 A000001 BNY MELLON BANK N.A.
015 B000001 C
015 C010001 EVERETT
015 C020001 MA
015 C030001 02149
018  000000 Y
019 A000000 Y
019 B000000   81
019 C000000 DELAWAREIN
021  000000        0
022 A000001 CITIGROUP GLOBAL MARKETS, INC.
022 B000001 11-2418191
022 C000001     13433
022 D000001      7196
022 A000002 JP MORGAN SECURITIES, INC.
022 B000002 13-3224016
022 C000002     11685
022 D000002      8925
022 A000003 MORGAN STANLEY & CO.
022 B000003 13-2655998
022 C000003     10585
022 D000003      2354
022 A000004 STIFEL, NICHOLAS & COMPANY, INC.
022 B000004 43-0538770
022 C000004        94
022 D000004      9942
022 A000005 PNC CAPITAL MARKETS
022 B000005 25-1471636
022 C000005      6106
022 D000005      3000
022 A000006 GOLDMAN SACH & CO
022 B000006 13-5108880
022 C000006      5757
022 D000006      1120
022 A000007 MERRILL LYCH, PIERCE, FENNER & SMITH INC.
022 B000007 13-5674085
022 C000007      4388
022 D000007      2180
022 A000008 WACHOVIA SECURITIES INC.
022 B000008 34-1542819
022 C000008      3123
022 D000008      2901
022 A000009 BNY BROKERAGE, INC.
022 B000009 13-3989198
022 C000009      5000
022 D000009         0
022 A000010 THE TORONTO-DOMINION BANK
022 B000010 13-5640479
022 C000010      5000
022 D000010         0
023 C000000      78794
023 D000000      54442
024  000000 N
026 A000000 N
026 B000000 Y
026 C000000 N
026 D000000 Y
026 E000000 N
026 F000000 N
026 G010000 N
026 G020000 N
026 H000000 N
027  000000 N
045  000000 Y
046  000000 N
047  000000 Y
048  000000  0.400
048 A010000        0
048 A020000 0.000
048 B010000        0
048 B020000 0.000
048 C010000        0
048 C020000 0.000
048 D010000        0
048 D020000 0.000
048 E010000        0
048 E020000 0.000
048 F010000        0
048 F020000 0.000
048 G010000        0
048 G020000 0.000
048 H010000        0
048 H020000 0.000
048 I010000        0
048 I020000 0.000
048 J010000        0
048 J020000 0.000
048 K010000        0
048 K020000 0.000
049  000000 N
050  000000 N
051  000000 N
052  000000 N
053 A000000 N
054 A000000 Y
054 B000000 N
054 C000000 N
054 D000000 Y
054 E000000 Y
054 F000000 N
054 G000000 Y
054 H000000 Y
054 I000000 N
054 J000000 Y
054 K000000 N
054 L000000 N
054 M000000 Y
054 N000000 N
054 O000000 Y
055 A000000 N
055 B000000 N
056  000000 Y
057  000000 N
058 A000000 N
059  000000 Y
060 A000000 Y
060 B000000 Y
061  000000      250
062 A000000 Y
062 B000000   0.0
062 C000000   0.0
062 D000000   0.0
062 E000000  36.5
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 120.5
062 P000000   0.0
062 Q000000   0.0
062 R000000   0.0
063 A000000   0
063 B000000 22.2
064 A000000 Y
064 B000000 N
066 A000000 N
067  000000 N
068 A000000 N
068 B000000 N
069  000000 N
070 A010000 Y
070 A020000 N
070 B010000 Y
070 B020000 N
070 C010000 Y
070 C020000 N
070 D010000 Y
070 D020000 N
070 E010000 Y
070 E020000 N
070 F010000 Y
070 F020000 N
070 G010000 Y
070 G020000 N
070 H010000 Y
070 H020000 N
070 I010000 N
070 I020000 N
070 J010000 Y
070 J020000 N
070 K010000 Y
070 K020000 N
070 L010000 Y
070 L020000 N
070 M010000 Y
070 M020000 N
070 N010000 Y
070 N020000 N
070 O010000 Y
070 O020000 N
070 P010000 Y
070 P020000 Y
070 Q010000 N
070 Q020000 N
070 R010000 N
070 R020000 N
071 A000000     58604
071 B000000     56420
071 C000000     55681
071 D000000  101
072 A000000 12
072 B000000     2925
072 C000000        0
072 D000000        0
072 E000000        0
072 F000000      240
072 G000000       24
072 H000000        0
072 I000000       95
072 J000000        1
072 K000000        0
072 L000000        0
072 M000000        3
072 N000000        1
072 O000000        0
072 P000000        0
072 Q000000        0
072 R000000       22
072 S000000      160
072 T000000        0
072 U000000        0
072 V000000        0
072 W000000       35
072 X000000      581
072 Y000000        0
072 Z000000     2344
072AA000000     1416
072BB000000      506
072CC010000     4515
072CC020000        0
072DD010000     2314
072DD020000        0
072EE000000        0
073 A010000   0.5440
073 A020000   0.0000
073 B000000   0.0000
073 C000000   0.0000
074 A000000      260
074 B000000        0
074 C000000    23200
074 D000000    76512
074 E000000        0
074 F000000        0
074 G000000        0
074 H000000        0
074 I000000        0
074 J000000       10
074 K000000        0
074 L000000      993
074 M000000       98
074 N000000   101073
074 O000000     7215
074 P000000      148
074 Q000000        0
074 R010000        0
074 R020000        0
074 R030000        0
074 R040000    30223
074 S000000        0
074 T000000    63487
074 U010000     4528
074 U020000        0
074 V010000    14.02
074 V020000     0.00
074 W000000   0.0000
074 X000000      113
074 Y000000        0
075 A000000        0
075 B000000    58975
076  000000    13.24
077 A000000 Y
077 B000000 Y
077 C000000 Y
077 D000000 N
077 E000000 N
077 F000000 N
077 G000000 N
077 H000000 N
077 I000000 Y
077 J000000 N
077 K000000 N
077 L000000 N
077 M000000 N
077 N000000 N
077 O000000 N
077 P000000 N
077 Q010000 Y
077 Q020000 N
077 Q030000 N
078  000000 N
080 A000000 FEDERAL INSURANCE COMPANY
080 B000000 ST. PAUL FIRE AND MARINE INSURANCE COMPANY
080 C000000    40000
081 A000000 Y
081 B000000  80
082 A000000 Y
082 B000000       50
083 A000000 N
083 B000000        0
084 A000000 N
084 B000000        0
085 A000000 Y
085 B000000 N
086 A010000      0
086 A020000      0
086 B010000      0
086 B020000      0
086 C010000      0
086 C020000      0
086 D010000      0
086 D020000      0
086 E010000      0
086 E020000      0
086 F010000      0
086 F020000      0
087 A010000 COMMON STOCK
087 A020000 24610T108
087 A030000 VFL
088 A000000 N
088 B000000 N
088 C000000 N
088 D000000 N
SIGNATURE   Brian Murray
TITLE        SVPSenior Compliance Officer
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77Q1 OTHR EXHB
<SEQUENCE>2
<FILENAME>pressrelease.htm
<DESCRIPTION>EX-99.77Q1 OTHR EXHB
<TEXT>
<HTML>
<HEAD></HEAD>
<BODY>
<PRE>

FOR IMMEDIATE RELEASE

DELAWARE INVESTMENTS NATIONAL MUNICIPAL INCOME FUND
SUCCESSFULLY PRICES PRIVATE OFFERING OF PREFERRED SECURITIES AND
APPOINTS GREGORY A. GIZZI AS CO-MANAGER


PHILADELPHIA, March 15, 2012 - Delaware Investments National Municipal Income Fund
(AMEX: VFL) (the "Fund") today announced that it has successfully priced a private offering, as
defined pursuant to Rule 144A under the Securities Act of 1933, of approximately $30 million of
Series 2017 Variable Rate MuniFund Term Preferred Shares ("VMTP"). The net proceeds from
the offering will be invested in accordance with the Fund's investment objective.

VMTP is a floating-rate form of preferred stock with a mandatory term redemption. The
mandatory term redemption date for the offering is April 1, 2017. VMTP dividends will be set
weekly at a fixed spread to the Securities Industry and Financial Markets Association Municipal
Swap Index (SIFMA). VMTP shares represent the preferred stock of the Fund and are senior,
with priority in all respects, to the Fund's common shares as to payments of dividends.

In addition, Delaware Investments announced today that Gregory A. Gizzi has been appointed
as a co-manager for the Fund. Mr. Gizzi joins Joseph R. Baxter, Stephen J. Czepiel, and Denise
A. Franchetti in making day-to-day investment decisions for the Fund.

Gregory A. Gizzi, Vice President, Portfolio Manager, Head of Convertible Bond and Municipal
Bond Trading, is a member of the firm's municipal fixed income portfolio management team and
municipal trading team, and head of the municipal bond trading staff. Additionally, Gizzi serves
as portfolio manager and head of the convertible bond trading staff. Before joining Delaware
Investments in January 2008 as head of municipal bond trading, he spent six years as a vice
president at Lehman Brothers for the firm's tax-exempt institutional sales effort. Prior to that, he
spent two years trading corporate bonds for UBS before joining Lehman Brothers in a sales
capacity. Gizzi has more than 20 years of trading experience in the municipal securities
industry, beginning at Kidder Peabody in 1984, where he started as a municipal bond trader
and worked his way up to institutional block trading desk manager. He later served in the same
capacity at Dillon Read. Gizzi earned his bachelor's degree in economics from Harvard
University.

The Fund is a closed-end fund managed by Delaware Management Company, a series of
Delaware Management Business Trust.

The investment objective of the Fund is to provide current income exempt from regular federal
income tax consistent with the preservation of capital. As of Feb. 29, 2012, the Fund had total
managed assets of $63.9 million. At that time, the Fund did not have any outstanding preferred
shares. In the event the Fund had outstanding preferred shares in the amount of the Series
2017 VMTP shares, then the pro forma managed assets would have been $93.9 million,
including the $30 million attributable to the Series 2017 VMTP shares.

This document is not an offer to sell any security and is not soliciting an offer to buy any
security.

#
About Delaware Investments
Delaware Investments, a member of Macquarie Group, is a global asset management firm that
offers a wide variety of equity and fixed income solutions for individual and institutional
investors. Through teams of disciplined and talented investment professionals, the firm is
committed to delivering long-term, consistent performance. In an ever-changing global
marketplace, Delaware Investments, with more than US $165 billion in assets under
management as of Dec. 31, 2011, has helped its clients move steadily forward for more than 80
years. Delaware Investments is supported by the resources of Macquarie Group (ASX: MQG;
ADR: MQBKY), a global provider of asset management, investment, banking, financial and
advisory services with approximately US $317 billion in assets under management as of Sept.
30, 2011.

Delaware Investments is the marketing name for Delaware Management Holdings, Inc. and its
subsidiaries. Advisory services provided by Delaware Management Business Trust, a registered
investment advisor. Macquarie Group refers to Macquarie Group Limited and its subsidiaries
and affiliates worldwide. For more information about Delaware Investments, visit
www.delawareinvestments.com or call 800 523-1918.

Investments in the Fund are not and will not be deposits with or liabilities of Macquarie Bank
Limited ABN 46 008 583 542 and its holding companies, including their subsidiaries or related
companies (the "Macquarie Group"), and are subject to investment risk, including possible
delays in repayment and loss of income and capital invested. No Macquarie Group company
guarantees or will guarantee the performance of the Fund, the repayment of capital from the
Fund, or any particular rate of return.

###

Media Contact
Media Contact
Marlene Petter
Delaware Investments
215 255-1427
Paula Chirhart
Macquarie Group
212 231-1310

(c) 2012 Delaware Management Holdings, Inc.









858108_4.DOC
WS: MFG_Philadelphia: 858108: v4
</PRE>
</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77C VOTES
<SEQUENCE>3
<FILENAME>votes.htm
<DESCRIPTION>EX-99.77C VOTES
<TEXT>
<HTML>
<HEAD></HEAD>
<BODY>
<PRE>

DELAWARE INVESTMENTS NATIONAL MUNICIPAL INCOME FUND

Registration No. 811-07410
FORM N-SAR
Annual Period Ended March 31, 2012


SUB-ITEM 77C:  Submission of matters to a vote of security holders

At a Joint Annual Meeting of Shareholders of Delaware Investments National Municipal Income
Fund (the "Fund"), the shareholders of the Fund voted to elect a Board of Directors for the Fund
at a meeting held on August 17, 2011. At the meeting, the following people were elected to serve
as Independent Directors: Thomas L. Bennett, John A. Fry, Anthony D. Knerr, Lucinda S.
Landreth, Ann R. Leven, Thomas F. Madison, Janet L. Yeomans, and J. Richard Zecher.  In
addition, Patrick P. Coyne was elected to serve as an Interested Director.

The following proposals were submitted for a vote of the shareholders:

1.	To elect a Board of Directors for the Fund.

A quorum of the shares outstanding was present, and the votes passed with a majority of those
shares.  The results were as follows:

Thomas L. Bennett

SHARES VOTED FOR	4,281,855.159
PERCENTAGE OF OUTSTANDING SHARES	77.535%
PERCENTAGE OF SHARES VOTED	83.994%
SHARES WITH AUTHORITY WITHHELD	815,980.678
PERCENTAGE OF OUTSTANDING SHARES	14.775%
PERCENTAGE OF SHARES VOTED	16.006%


Patrick P. Coyne

SHARES VOTED FOR	4,282,401.159
PERCENTAGE OF OUTSTANDING SHARES	77.545%
PERCENTAGE OF SHARES VOTED	84.005%
SHARES WITH AUTHORITY WITHHELD	815,434.678
PERCENTAGE OF OUTSTANDING SHARES	14.765%
PERCENTAGE OF SHARES VOTED	15.995%


John A. Fry

SHARES VOTED FOR	4,284,077.159
PERCENTAGE OF OUTSTANDING SHARES	77.575%
PERCENTAGE OF SHARES VOTED	84.038%
SHARES WITH AUTHORITY WITHHELD	813,758.678
PERCENTAGE OF OUTSTANDING SHARES	14.735%
PERCENTAGE OF SHARES VOTED	15.962%


Anthony D. Knerr

SHARES VOTED FOR	4,283,077.159
PERCENTAGE OF OUTSTANDING SHARES	77.557%
PERCENTAGE OF SHARES VOTED	84.018%
SHARES WITH AUTHORITY WITHHELD	814,758.678
PERCENTAGE OF OUTSTANDING SHARES	14.753%
PERCENTAGE OF SHARES VOTED	15.982%


Lucinda S. Landreth

SHARES VOTED FOR	4,276,618.406
PERCENTAGE OF OUTSTANDING SHARES	77.440%
PERCENTAGE OF SHARES VOTED	83.891%
SHARES WITH AUTHORITY WITHHELD	821,217.431
PERCENTAGE OF OUTSTANDING SHARES	14.870%
PERCENTAGE OF SHARES VOTED	16.109%


Ann R. Leven

SHARES VOTED FOR	4,277,840.406
PERCENTAGE OF OUTSTANDING SHARES	77.462%
PERCENTAGE OF SHARES VOTED	83.915%
SHARES WITH AUTHORITY WITHHELD	819,995.431
PERCENTAGE OF OUTSTANDING SHARES	14.848%
PERCENTAGE OF SHARES VOTED	16.085%


Thomas F. Madison

SHARES VOTED FOR	4,283,077.159
PERCENTAGE OF OUTSTANDING SHARES	77.557%
PERCENTAGE OF SHARES VOTED	84.018%
SHARES WITH AUTHORITY WITHHELD	814,758.678
PERCENTAGE OF OUTSTANDING SHARES	14.753%
PERCENTAGE OF SHARES VOTED	15.982%


Janet L. Yeomans

SHARES VOTED FOR	4,282,797.159
PERCENTAGE OF OUTSTANDING SHARES	77.552%
PERCENTAGE OF SHARES VOTED	84.013%
SHARES WITH AUTHORITY WITHHELD	815,038.678
PERCENTAGE OF OUTSTANDING SHARES	14.758%
PERCENTAGE OF SHARES VOTED	15.987%


J. Richard Zecher

SHARES VOTED FOR	4,276,782.406
PERCENTAGE OF OUTSTANDING SHARES	77.443%
PERCENTAGE OF SHARES VOTED	83.895%
SHARES WITH AUTHORITY WITHHELD	821,053.431
PERCENTAGE OF OUTSTANDING SHARES	14.867%
PERCENTAGE OF SHARES VOTED	16.105%



SUB-ITEM 77I:  Terms of new or amended securities

On March 15, 2012, Delaware Investments National Municipal Income Fund (VFL) issued
$30,000,000 of Series 2017 Variable Rate MuniFund Term Preferred (VMTP) Shares, with
$100,000 liquidation value per share in a privately negotiated offering. Proceeds from the
issuance of VMTP Shares, net of offering expenses, were invested in accordance with the fund's
investment objective. The VMTP Shares were offered to qualified institutional buyers pursuant to
Rule 144A under the Securities Act of 1933, and have priority over the common shares with
respect to payment of dividends and distribution of assets upon dissolution, liquidation or winding
up of the affairs of the fund. The VMTP shares shall have the right to elect two fund directors.



SUB-ITEM 77Q1:  Exhibits

Exhibit	Reference

77.Q.1(d)	Press Release defining the rights of the holders of any new class of
securities and of any amendments referred to in answer to Sub-Item 77I,
attached as Exhibit.
WS: MFG_Philadelphia: 859797: v1
WS: MFG_Philadelphia: 859797: v1
</PRE>
</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>4
<FILENAME>financials.htm
<DESCRIPTION>EX-99.77B ACCT LTTR
<TEXT>
<HTML>
<HEAD></HEAD>
<BODY>
<PRE>






Report of Independent Registered Public Accounting Firm

To the Board of Trustees and Shareholders of
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 audits of the financial statements of 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, 2012, 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 directors 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, 2012.

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


Philadelphia, Pennsylvania
May 18, 2012




2

2



</PRE>
</BODY>
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
