<SEC-DOCUMENT>0001582816-14-000014.txt : 20140311
<SEC-HEADER>0001582816-14-000014.hdr.sgml : 20140311
<ACCEPTANCE-DATETIME>20140129165622
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001582816-14-000014
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20140129

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:			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:		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 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:			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:			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:			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:		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 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:			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 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 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 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:			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:			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 INVESTMENTS MINNESOTA MUNICIPAL INCOME FUND II, INC
		CENTRAL INDEX KEY:			0000895658
		IRS NUMBER:				411737158
		STATE OF INCORPORATION:			MN
		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 Enhanced Global Dividend & Income Fund
		CENTRAL INDEX KEY:			0001396167
		IRS NUMBER:				260161937
		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 Enhanced Global Dividend & Income Fund
		DATE OF NAME CHANGE:	20070411

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 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 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 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 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 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:			Delaware Investments Colorado Municipal Income Fund, Inc.
		CENTRAL INDEX KEY:			0000907573
		IRS NUMBER:				411751991
		STATE OF INCORPORATION:			MN
		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:			VOYAGEUR MUTUAL FUNDS III
		CENTRAL INDEX KEY:			0000763749
		IRS NUMBER:				411777915
		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:	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 INVESTMENTS DIVIDEND & INCOME FUND, INC
		CENTRAL INDEX KEY:			0000896923
		IRS NUMBER:				232713064
		STATE OF INCORPORATION:			MD
		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:			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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
<head>
    <title>seccorresp.htm</title>
    <!--Licensed to: Stradley Ronon Stevens & Young, LLP-->
    <!--Document Created using EDGARizer 2020 5.4.5.0-->
    <!--Copyright 1995 - 2013 Thomson Reuters. All rights reserved.-->
</head>
<body bgcolor="#ffffff" style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">
<br>
<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div>
<table cellpadding="0" cellspacing="0" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
<td align="left" valign="top" width="40%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><img src="srsylogo.jpg" alt=""></div>
</td>
<td align="right" valign="top" width="40%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block">&#160;</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block">&#160;</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block">&#160;</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">2600 One Commerce Square</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Philadelphia, PA&#160;&#160;19103-7098</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;T:&#160;&#160;(215) 564-8099</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;F:&#160;&#160;(215) 564-8120</font></div>
</td>
</tr></table>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">January 29, 2014</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Via EDGAR Transmission</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Christina DiAngelo Fettig</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">U.S. Securities and Exchange Commission</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Division of Investment Management</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">100 F Street, N.E.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Washington, D.C.&#160;&#160;20549</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div>
<table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top">
<td style="WIDTH: 72pt">
<div><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">&#160; </font></div>
</td>
<td style="WIDTH: 36pt">
<div style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Re:</font></div>
</td>
<td>
<div align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Delaware Investments Funds</font></font></div>
</td>
</tr></table>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Dear Ms. Fettig:</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 36pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">On behalf of the various Delaware Investments&#8217; registrants listed on Exhibit A (each a &#8220;Registrant&#8221; and collectively, the &#8220;Registrants), the following are the Registrants&#8217; responses to the comments of the staff (the &#8220;Staff&#8221;) of the U.S. Securities and Exchange Commission (the &#8220;SEC&#8221;), which were discussed during a telephone call on November 14, 2013, with respect to the Registrants&#8217; financial statements filed between November 2012 and October 2013 (each an &#8220;Annual Report&#8221; and collectively, the &#8220;Annual Reports&#8221;).&#160;&#160;Each Staff comment is summarized below in bold, followed by the Registrant&#8217;s response to the comment.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">A.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="DISPLAY: inline; TEXT-DECORATION: underline">Series and Class Information</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">1.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-STYLE: italic; DISPLAY: inline; TEXT-DECORATION: underline">Comment</font><font style="FONT-STYLE: italic; DISPLAY: inline">:&#160;&#160;Update the series and class information in Edgar to include the ticker symbols for the following share classes of the following funds:</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div>
<table cellpadding="0" cellspacing="0" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
<td align="left" valign="top" width="33%" style="BORDER-BOTTOM: black 2px solid; BORDER-TOP: black 1pt solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Registrant</font></div>
</td>
<td align="left" valign="top" width="36%" style="BORDER-BOTTOM: black 2px solid; BORDER-TOP: black 1pt solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Fund</font></div>
</td>
<td align="left" valign="top" width="9%" style="BORDER-BOTTOM: black 2px solid; BORDER-TOP: black 1pt solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Classes</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="33%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Adviser Funds</font></div>
</td>
<td align="left" valign="top" width="36%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware International Bond Fund</font></div>
</td>
<td align="left" valign="top" width="9%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">All classes</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="33%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Equity Funds IV</font></div>
</td>
<td align="left" valign="top" width="36%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Healthcare Fund</font></div>
</td>
<td align="left" valign="top" width="9%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">C and R</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="33%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Foundation Funds</font></div>
</td>
<td align="left" valign="top" width="36%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Foundation Equity Fund</font></div>
</td>
<td align="left" valign="top" width="9%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">All classes</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="33%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Global &amp; International Funds</font></div>
</td>
<td align="left" valign="top" width="36%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Focus Global Growth Fund</font></div>
</td>
<td align="left" valign="top" width="9%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">C and R</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="33%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Global &amp; International Funds</font></div>
</td>
<td align="left" valign="top" width="36%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Macquarie Global Infrastructure Fund</font></div>
</td>
<td align="left" valign="top" width="9%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">All classes</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="33%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Income Funds</font></div>
</td>
<td align="left" valign="top" width="36%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Core Bond Fund</font></div>
</td>
<td align="left" valign="top" width="9%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">All classes</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="33%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Income Funds</font></div>
</td>
<td align="left" valign="top" width="36%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Diversified Floating Rate Fund</font></div>
</td>
<td align="left" valign="top" width="9%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">All classes</font></div>
</td>
</tr></table>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 36pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font>:&#160;&#160;The requested actions will be taken.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">2.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-STYLE: italic; DISPLAY: inline; TEXT-DECORATION: underline">Comment</font><font style="FONT-STYLE: italic; DISPLAY: inline">:&#160;&#160;In Edgar, correct the ticker symbols for Class R and Institutional Class shares of the Delaware Global Real Estate Opportunities Fund, a series of Delaware Group Adviser Funds.&#160;&#160;The ticker</font></font></div>

<br>
<div id="PGBRK" style="TEXT-INDENT: 0pt; WIDTH: 100%; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
<div id="FTR">
<div style="WIDTH: 100%" align="left">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="right">&#160;</div>
</div>

<div id="GLFTR" style="WIDTH: 100%" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>
</div>

<div id="PN" style="PAGE-BREAK-AFTER: always; WIDTH: 100%">
<div style="TEXT-ALIGN: center; WIDTH: 100%"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>

<div style="TEXT-ALIGN: center; WIDTH: 100%">
<hr style="COLOR: black" noshade size="2">
</div>
</div>

<div id="HDR">
<div id="GLHDR" style="WIDTH: 100%" align="right"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>

<div style="WIDTH: 100%" align="left">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Christine DiAngelo Fettig</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">January 29, 2014</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Page&#160;2&#160;of 11&#160;</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>
</div>
</div>
</div>

<br>
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">for Class R (DLPRX) is listed as the ticker for Institutional shares and the ticker for Institutional shares (DGROX) is listed as the ticker for Class R shares.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 36pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font>:&#160;&#160;The requested actions will be taken.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">3.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-STYLE: italic; DISPLAY: inline; TEXT-DECORATION: underline">Comment</font><font style="FONT-STYLE: italic; DISPLAY: inline">:&#160;&#160;In Edgar, update to &#8220;Inactive&#8221; status: (1) the Delaware Large Cap Value Fund, which was series of Delaware Group Equity Funds II, as it was acquired by the Delaware Value Fund in May of 2012; and (2) the Delaware Global Real Estate Securities Fund, which was a series of Delaware Group Equity Funds IV, as it was acquired by Delaware Global Real Estate Opportunities Fund in September 2012.</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font>:&#160;&#160;The requested actions will be taken.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">4.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-STYLE: italic; DISPLAY: inline; TEXT-DECORATION: underline">Comment</font><font style="FONT-STYLE: italic; DISPLAY: inline">:&#160;&#160;In Edgar, update to &#8220;Inactive&#8221; status Class B shares of the Delaware Small Cap Core Fund, which is a series of Delaware Group Equity Funds V.</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font>:&#160;&#160;The requested action will be taken.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">B.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="DISPLAY: inline; TEXT-DECORATION: underline">Filing History</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">5.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-STYLE: italic; DISPLAY: inline; TEXT-DECORATION: underline">Comment</font><font style="FONT-STYLE: italic; DISPLAY: inline">:&#160;&#160;Explain why the following amended filings were made.&#160;&#160;In the future, include a cover sheet or explanatory paragraph detailing the reason for making an amended filing.&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-SIZE: 10pt">In addition, we note that (1) several amended filings were actually made before the original filing was made (see filings marked with a single asterisk); and (2) several amended filings appear to have no original filing (see filings marked with double asterisks).</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div>
<table cellpadding="0" cellspacing="0" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
<td align="left" valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid; BORDER-TOP: black 1pt solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Registrant</font></div>
</td>
<td align="left" valign="top" width="11%" style="BORDER-BOTTOM: black 2px solid; BORDER-TOP: black 1pt solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Form</font></div>
</td>
<td valign="top" width="17%" style="BORDER-BOTTOM: black 2px solid; BORDER-TOP: black 1pt solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Original Filing Date</font></div>
</td>
<td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid; BORDER-TOP: black 1pt solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Amended Filing Date</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Adviser Funds</font></div>
</td>
<td align="left" valign="top" width="11%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">N-CSR</font></div>
</td>
<td valign="top" width="17%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">1/7/2013</font></div>
</td>
<td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">1/7/2013</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Adviser Funds</font></div>
</td>
<td align="left" valign="top" width="11%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">24F-2NT</font></div>
</td>
<td valign="top" width="17%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">5/27/2011</font></div>
</td>
<td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">7/8/2011</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Equity Funds I</font></div>
</td>
<td align="left" valign="top" width="11%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">N-CSR</font></div>
</td>
<td valign="top" width="17%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">1/7/2013</font></div>
</td>
<td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">1/7/2013</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Equity Funds I</font></div>
</td>
<td align="left" valign="top" width="11%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">NSAR-A</font></div>
</td>
<td valign="top" width="17%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">6/29/2012</font></div>
</td>
<td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">7/5/2012</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Equity Funds II</font></div>
</td>
<td align="left" valign="top" width="11%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">24F-2NT</font></div>
</td>
<td valign="top" width="17%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">5/10/2011</font></div>
</td>
<td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">7/1/2011</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Equity Funds V</font></div>
</td>
<td align="left" valign="top" width="11%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">NSAR-B/A</font></div>
</td>
<td valign="top" width="17%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">1/28/2013*</font></div>
</td>
<td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">1/25/2013</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Equity Funds V</font></div>
</td>
<td align="left" valign="top" width="11%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">NSAR-A</font></div>
</td>
<td valign="top" width="17%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">7/30/2012*</font></div>
</td>
<td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">7/27/2012</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Equity Funds V</font></div>
</td>
<td align="left" valign="top" width="11%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">N-SAR-B/A</font></div>
</td>
<td valign="top" width="17%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">**</font></div>
</td>
<td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">1/27/2012</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Equity Funds V</font></div>
</td>
<td align="left" valign="top" width="11%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">NSAR-A/A</font></div>
</td>
<td valign="top" width="17%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">**</font></div>
</td>
<td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">7/29/2011</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Equity Funds V</font></div>
</td>
<td align="left" valign="top" width="11%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">NSAR-A/A</font></div>
</td>
<td valign="top" width="17%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">**</font></div>
</td>
<td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">8/10/2011</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Equity Funds V</font></div>
</td>
<td align="left" valign="top" width="11%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">24F-2NT</font></div>
</td>
<td valign="top" width="17%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">5/10/2011</font></div>
</td>
<td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">7/1/2011</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Equity Funds V</font></div>
</td>
<td align="left" valign="top" width="11%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">NSAR-B/A</font></div>
</td>
<td valign="top" width="17%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">**</font></div>
</td>
<td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">1/28/2011</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Equity Funds V</font></div>
</td>
<td align="left" valign="top" width="11%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">NSAR-A/A</font></div>
</td>
<td valign="top" width="17%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">7/28/2010</font></div>
</td>
<td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">7/30/2010</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Global &amp; International Funds</font></div>
</td>
<td align="left" valign="top" width="11%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">NSAR-A/A</font></div>
</td>
<td valign="top" width="17%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">7/29/2011</font></div>
</td>
<td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">8/3/2011</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Income Funds</font></div>
</td>
<td align="left" valign="top" width="11%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">NSAR-B/A</font></div>
</td>
<td valign="top" width="17%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">9/26/2012</font></div>
</td>
<td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">10/3/2012</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Government Fund</font></div>
</td>
<td align="left" valign="top" width="11%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">NSAR-B/A</font></div>
</td>
<td valign="top" width="17%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">9/26/2012</font></div>
</td>
<td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">10/3/2012</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Enhanced Global Dividend &amp; Income</font></div>
</td>
<td align="left" valign="top" width="11%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">NSAR-B/A</font></div>
</td>
<td valign="top" width="17%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">1/28/2013*</font></div>
</td>
<td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">1/25/2013</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Enhanced Global Dividend &amp; Income</font></div>
</td>
<td align="left" valign="top" width="11%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">NSAR-B/A</font></div>
</td>
<td valign="top" width="17%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">**</font></div>
</td>
<td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">1/27/2012</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Enhanced Global Dividend &amp; Income</font></div>
</td>
<td align="left" valign="top" width="11%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">NSAR-B/A</font></div>
</td>
<td valign="top" width="17%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">**</font></div>
</td>
<td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">1/28/2011</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Enhanced Global Dividend &amp; Income</font></div>
</td>
<td align="left" valign="top" width="11%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">NSAR-A/A</font></div>
</td>
<td valign="top" width="17%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">7/28/2010</font></div>
</td>
<td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">7/30/2010</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Investments Dividend &amp; Income Fund</font></div>
</td>
<td align="left" valign="top" width="11%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">NSAR-A/A</font></div>
</td>
<td valign="top" width="17%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">**</font></div>
</td>
<td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">1/28/2011</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Investments Dividend &amp; Income Fund</font></div>
</td>
<td align="left" valign="top" width="11%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">NSAR-A/A</font></div>
</td>
<td valign="top" width="17%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">7/28/2010</font></div>
</td>
<td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">7/30/2010</font></div>
</td>
</tr></table>

<div>&#160;</div>

<div>&#160;</div>

<div id="PGBRK" style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
<div id="FTR">
<div id="GLFTR" style="WIDTH: 100%" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>
</div>

<div id="PN" style="PAGE-BREAK-AFTER: always; WIDTH: 100%">
<div style="TEXT-ALIGN: center; WIDTH: 100%"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>

<div style="TEXT-ALIGN: center; WIDTH: 100%">
<hr style="COLOR: black" noshade size="2">
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
</div>
</div>

<div id="HDR">
<div id="GLHDR" style="WIDTH: 100%" align="right">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160;</font></div>
</div>
</div>
</div>

<div>
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Christine DiAngelo Fettig</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">January 29, 2014</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Page 3 of 11 </font></div>
</div>

<div>&#160;</div>

<table cellpadding="0" cellspacing="0" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
<td align="left" valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid; BORDER-TOP: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Voyageur Intermediate Tax Free Funds</font></div>
</td>
<td align="left" valign="top" width="11%" style="BORDER-BOTTOM: black 2px solid; BORDER-TOP: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">24F-2NT/A</font></div>
</td>
<td valign="top" width="17%" style="BORDER-BOTTOM: black 2px solid; BORDER-TOP: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">6/24/2011</font></div>
</td>
<td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid; BORDER-TOP: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">7/8/2011</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Limited-Term Govt. Funds</font></div>
</td>
<td align="left" valign="top" width="11%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">N-CSR/A</font></div>
</td>
<td valign="top" width="17%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">3/2/2012</font></div>
</td>
<td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">8/20/2012</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Voyageur Mutual Funds II</font></div>
</td>
<td align="left" valign="top" width="11%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">24F-2NT/A</font></div>
</td>
<td valign="top" width="17%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">7/1/2011</font></div>
</td>
<td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">7/6/2011</font></div>
</td>
</tr></table>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 36pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font>:&#160;&#160;Generally, amendments are filed to add supplemental data elements or exhibits that are not available by the filing deadline.&#160;&#160;For future amendments, the Registrant undertakes to include correspondence explaining the reason for amendments.&#160;&#160;The reasons for the amended filings referenced by the Staff are addressed below.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; TEXT-DECORATION: underline">N-SARs</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">N-SARs are prepared using a third-party software package.&#160;&#160;The process begins by copying the prior N-SAR filing for a Registrant and then updating it.&#160;&#160;In the cases where it appears that an amended filing was made without an original filing or where an amended filing was made prior to the original filing, the draft of the new N-SAR was copied from a prior N-SAR in which the amendment flag was designated and, through clerical error, had not been revised to delete the amendment reference.&#160;&#160;Compliance controls have been put in place to prevent this issue from recurring.&#160;&#160;So, in the instance where an &#8220;amended&#8221; filing preceded the &#8220;original&#8221; filing, the amended filing improperly indicated that it was an amendment because it had been copied from the last N-SAR filing, which was an amended filing, and the subsequent filing was made to correct the erroneous &#8220;amendment&#8221; designation.&#160;&#160;The information contained in these N-SARs was otherwise correct.&#160;&#160;For N-SARs where amendments were filed shortly after the original filing, these amendments were made to correct or add required exhibits.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; TEXT-DECORATION: underline">24f-2 Notices</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">The amendments were made because the &#8220;late&#8221; box had not been checked on the original.&#160;&#160;As noted in the response to Comment 6, there were administrative factors causing the 24f-2 notices to be filed late, which factors have been remediated.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; TEXT-DECORATION: underline">N-CSRs</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">The amendments to the N-CSR filings for Delaware Group Adviser Funds and Delaware Group Equity Funds I were filed because the initial filings were mistakenly dated 2012 rather than 2013.&#160;&#160;When the error was identified later that same day, the amended N-CSRs were filed.&#160;&#160;Otherwise, the filings were timely.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">6.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-STYLE: italic; DISPLAY: inline; TEXT-DECORATION: underline">Comment</font><font style="FONT-STYLE: italic; DISPLAY: inline">:&#160;&#160;Explain why the following 24f-2 Notices were filed late.&#160;&#160;What procedures have been implemented to ensure that future filings will be made in a timely manner?</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div>
<table cellpadding="0" cellspacing="0" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
<td align="left" valign="top" width="37%" style="BORDER-BOTTOM: black 2px solid; BORDER-TOP: black 1pt solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Registrant</font></div>
</td>
<td align="left" valign="top" width="13%" style="BORDER-BOTTOM: black 2px solid; BORDER-TOP: black 1pt solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Fiscal Year End</font></div>
</td>
<td align="left" valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid; BORDER-TOP: black 1pt solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Due Date</font></div>
</td>
<td align="left" valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid; BORDER-TOP: black 1pt solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Filing Date</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="37%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Adviser Funds</font></div>
</td>
<td valign="top" width="13%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">10/31/2009</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">1/29/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">6/17/2011</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="37%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Adviser Funds</font></div>
</td>
<td valign="top" width="13%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">10/31/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">1/29/2011</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">6/17/2011</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="37%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Equity Funds I</font></div>
</td>
<td valign="top" width="13%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">10/31/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">1/29/2011</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">7/1/2011</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="37%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Equity Funds II</font></div>
</td>
<td valign="top" width="13%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">11/30/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">2/28/2011</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">5/10/2011</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="37%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Foundation Funds</font></div>
</td>
<td valign="top" width="13%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">9/30/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">12/29/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">6/27/2011</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="37%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Foundation Funds</font></div>
</td>
<td valign="top" width="13%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">9/30/2009</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">12/29/2009</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">12/30/2009</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="37%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Global&#160; International Funds</font></div>
</td>
<td valign="top" width="13%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">11/30/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">2/28/2011</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">6/27/2011</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="37%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Income Funds</font></div>
</td>
<td valign="top" width="13%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">7/31/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">10/29/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">6/23/2011</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="37%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Income Funds</font></div>
</td>
<td valign="top" width="13%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">7/31/2009</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">10/29/2009</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">10/30/2009</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="37%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Voyageur Mutual Funds</font></div>
</td>
<td valign="top" width="13%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">8/31/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">11/29/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">6/24/2011</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="37%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Voyageur Tax-Free Funds</font></div>
</td>
<td valign="top" width="13%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">8/31/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">11/29/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">7/1/2011</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="37%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Voyageur Mutual Funds II</font></div>
</td>
<td valign="top" width="13%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">8/31/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">11/29/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">7/1/2011</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="37%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Equity Funds V</font></div>
</td>
<td valign="top" width="13%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">11/30/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">2/28/2011</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">5/10/2011</font></div>
</td>
</tr></table>

<div>&#160;</div>

<div>&#160;</div>

<div id="PGBRK" style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
<div id="FTR">
<div id="GLFTR" style="WIDTH: 100%" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>
</div>

<div id="PN" style="PAGE-BREAK-AFTER: always; WIDTH: 100%">
<div style="TEXT-ALIGN: center; WIDTH: 100%"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>

<div style="TEXT-ALIGN: center; WIDTH: 100%">
<hr style="COLOR: black" noshade size="2">
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
</div>
</div>

<div id="HDR">
<div id="GLHDR" style="WIDTH: 100%" align="right"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>
</div>
</div>

<div>
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Christine DiAngelo Fettig</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">January 29, 2014</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Page 4 of 11 </font></div>
</div>

<div>&#160;</div>

<div>&#160;</div>

<table cellpadding="0" cellspacing="0" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
<td align="left" valign="top" width="37%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Government Fund</font></div>
</td>
<td valign="top" width="13%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">7/31/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">10/29/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">6/23/2011</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="37%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Government Fund</font></div>
</td>
<td valign="top" width="13%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">7/31/2009</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">10/29/2009</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">10/30/2009</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="37%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Equity Funds IV</font></div>
</td>
<td valign="top" width="13%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">9/30/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">12/29/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">7/1/2011</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="37%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Tax Free Fund</font></div>
</td>
<td valign="top" width="13%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">8/31/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">11/29/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">6/27/2011</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="37%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Limited Term Government Funds</font></div>
</td>
<td valign="top" width="13%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">12/31/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">3/31/2011</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">6/27/2011</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="37%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Limited Term Government Funds</font></div>
</td>
<td valign="top" width="13%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">12/31/2009</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">3/31/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">6/24/2011</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="37%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Voyageur Intermediate Tax Free Funds</font></div>
</td>
<td valign="top" width="13%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">8/31/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">11/29/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">6/24/2011</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="37%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Voyageur Insured Funds</font></div>
</td>
<td valign="top" width="13%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">8/31/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">11/29/2010</font></div>
</td>
<td valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">7/1/2011</font></div>
</td>
</tr></table>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 36pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font>:&#160;&#160;The aforementioned Form 24f-2 Notices were filed late due to administrative failings on the part of the employees responsible for their completion and submission.&#160;&#160;In addition to replacing the staff responsible for the filings, the Registrants have revised their procedures for the preparation and filing of Form 24f-2 Notices to implement additional controls and ensure that future filings are made in a timely manner.&#160;&#160;Examples of these controls include, but are not limited to, dual review of all filings, standard calendaring, milestone checkpoints, and monthly monitoring.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">C.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="DISPLAY: inline; TEXT-DECORATION: underline">Form NSAR-B Filings</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">7.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-STYLE: italic; DISPLAY: inline; TEXT-DECORATION: underline">Comment</font><font style="FONT-STYLE: italic; DISPLAY: inline">:&#160;&#160;The accountant&#8217;s reports on internal control attached to the following Form NSAR-B filings do not contain the city and state of the accounting firm issuing the reports.&#160;&#160;Explain why and in future filings ensure that this information appears on the attachment:</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 72pt"></font>Delaware Group Tax Free Fund- Form NSAR-B filed 10/25/2012</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 72pt"></font>Voyageur Mutual Funds- Form NSAR-B filed 10/25/2012</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 72pt"></font>Voyageur Insured Funds- Form NSAR-B filed 10/25/2012</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 72pt"></font>Voyageur Intermediate Tax-Free Funds- Form NSAR-B filed 10/25/2012</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 72pt"></font>Voyageur Mutual Funds II- Form N-SARB filed 10/25/2012</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 72pt"></font>Voyageur Tax-Free Funds- Form NSAR-B filed 10/25/2012</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font>:&#160;&#160;This was an inadvertent omission.&#160;&#160;The information will be included in future filings.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">D.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="DISPLAY: inline; TEXT-DECORATION: underline">Form N-CSR Disclosure Requirements</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">8.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-STYLE: italic; DISPLAY: inline; TEXT-DECORATION: underline">Comment</font><font style="FONT-STYLE: italic; DISPLAY: inline">:&#160;&#160;For the closed-end Registrants listed below, the disclosure requirements of Form N-CSR Item 8(a) were not included in Item 8 of Form N-CSR:</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 72pt"></font>Delaware Enhanced Global Dividend and Income Fund</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 72pt"></font>Delaware Colorado Municipal Income Fund, Inc.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 72pt"></font>Delaware Dividend and Income Fund, Inc.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 72pt"></font>Delaware Investments Minnesota Municipal Income Fund II, Inc.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 72pt"></font>Delaware Investments National Municipal Income Fund</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">If the disclosures in the &#8220;Fund Management&#8221; section of each annual report were meant to comply with the disclosure requirements of Item 8(a) of Form N-CSR, include a reference to the disclosure in Item 8.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response </font>:&#160;&#160;The portfolio manager disclosure in the &#8220;Other Fund Information &#8211; Fund Management&#8221; section of each annual report is intended to address the disclosure requirements of Item 8(a) of Form N-CSR.&#160;&#160;In future reports, a cross-reference to the Fund Management section of each report will be included in response to Item 8(a).</font></div>

<br>
<div id="PGBRK" style="TEXT-INDENT: 0pt; WIDTH: 100%; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
<div id="FTR">
<div style="WIDTH: 100%" align="left">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">&#160;</font></div>
</div>

<div id="GLFTR" style="WIDTH: 100%" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>
</div>

<div id="PN" style="PAGE-BREAK-AFTER: always; WIDTH: 100%">
<div style="TEXT-ALIGN: center; WIDTH: 100%"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>

<div style="TEXT-ALIGN: center; WIDTH: 100%">
<hr style="COLOR: black" noshade size="2">
</div>
</div>

<div id="HDR">
<div id="GLHDR" style="WIDTH: 100%" align="right"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>

<div style="WIDTH: 100%" align="left">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Christine DiAngelo Fettig</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">January 29, 2014</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Page 5&#160;of&#160;11</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>
</div>
</div>
</div>

<br>
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">9.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-STYLE: italic; DISPLAY: inline; TEXT-DECORATION: underline">Comment</font><font style="FONT-STYLE: italic; DISPLAY: inline">:&#160;&#160;Instruction 1 to paragraph (a)(2) of Item 8 of Form N-CSR requires that the information required by Item 8(a)(2) should be provided as of the end of the registrant&#8217;s most recently completed fiscal year.&#160;&#160;Explain why the personal information disclosed in Item 8 of Form N-CSR for Delaware Colorado Municipal Income Fund, Inc. is current as of June 30, 2012 when the report is for the fiscal period dated March 31, 2013.&#160;&#160;This comment applies to all closed-end funds.</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font>:&#160;&#160;The information concerning the number and types of accounts managed by each Delaware Investments portfolio manager is gathered once a year as of June 30.&#160;&#160;The reasons for collecting this information at one point in the year, rather than on an ongoing basis, are that the number of portfolio managers employed by Delaware Investments, the volume of information that must be collected about all portfolio managers, and the number of different fiscal year ends of the twenty-six registrants advised by Delaware Investments make it administratively burdensome to collect this information for each Registrant&#8217;s fiscal year end.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">E.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="DISPLAY: inline; TEXT-DECORATION: underline">Form 24F-2 Filings</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">10.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-STYLE: italic; DISPLAY: inline; TEXT-DECORATION: underline">Comment</font><font style="FONT-STYLE: italic; DISPLAY: inline">:&#160;&#160;The dollar amount of purchases and sales disclosed on the Form 24f-2 filings of Voyageur Mutual Funds II are the same for the fiscal years ended August 31, 2011, 2010 and 2009. Verify the accuracy of these filings and file amended filings as appropriate.</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font>:&#160;&#160;Although the Registrant&#8217;s purchase and sales information was incorrect for its 2010 and 2011 filings, the Registrant had redemption credits available from the period of inaccurate filings to the present, indicating that no registration fee would be due under calculations using the correct purchase and sales data for each year.&#160;&#160;The Registrant undertakes to make the necessary amended filings.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">F.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="DISPLAY: inline; TEXT-DECORATION: underline">Financial Statements filed on Form N-CSR</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">11.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-STYLE: italic; DISPLAY: inline; TEXT-DECORATION: underline">Comment</font><font style="FONT-STYLE: italic; DISPLAY: inline">:&#160;&#160;Explain why it states immediately prior to Note 1 to the financial statements for the Delaware International Bond Fund that the Fund is diversified while the prospectus states that the Fund is non-diversified.</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font>:&#160;&#160;The Delaware International Bond Fund is a &#8220;non-diversified&#8221; fund as defined under the Investment Company Act of 1940 (the &#8220;1940 Act&#8221;).&#160;&#160;Accordingly, in future shareholder reports, the Fund will ensure that its notes to the financial statements properly reflect its status as a non-diversified company.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">12.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-STYLE: italic; DISPLAY: inline; TEXT-DECORATION: underline">Comment</font><font style="FONT-STYLE: italic; DISPLAY: inline">:&#160;&#160;A note to the performance review for the Delaware Enhanced Global Dividend and Income Fund indicates that the Lipper indices do not reflect any management fees, transaction costs or expenses.&#160;&#160;This is not accurate because Lipper indices are comprised of funds that pay expenses and should be revised.</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font>:&#160;&#160;In future reports, the disclosure will be revised to reflect the fact that Lipper peer group indices are comprised of funds that pay expenses.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">13.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-STYLE: italic; DISPLAY: inline; TEXT-DECORATION: underline">Comment</font><font style="FONT-STYLE: italic; DISPLAY: inline">:&#160;&#160;The Delaware Cash Reserve Fund&#8217;s annual report includes a footnote on page 2 that describes both gross and net expense ratios for each of its share classes.&#160;&#160;The net expenses are not disclosed in the prospectus.&#160;&#160;The lead in paragraph discloses that the chart includes information from the most recent prospectus. Explain this discrepancy.</font></font></div>

<br>
<div id="PGBRK" style="TEXT-INDENT: 0pt; WIDTH: 100%; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
<div id="FTR">
<div style="WIDTH: 100%" align="left">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">&#160;</font></div>
</div>

<div id="GLFTR" style="WIDTH: 100%" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>
</div>

<div id="PN" style="PAGE-BREAK-AFTER: always; WIDTH: 100%">
<div style="TEXT-ALIGN: center; WIDTH: 100%"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>

<div style="TEXT-ALIGN: center; WIDTH: 100%">
<hr style="COLOR: black" noshade size="2">
</div>
</div>

<div id="HDR">
<div id="GLHDR" style="WIDTH: 100%" align="right"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>

<div style="WIDTH: 100%" align="left">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Christine DiAngelo Fettig</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">January 29, 2014</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Page 6 of 11</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>
</div>
</div>
</div>

<br>
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font>:&#160;&#160;The Registrant believes the disclosure in the Fund&#8217;s annual report is consistent with the prospectus disclosure.&#160;&#160;Both the annual report and the prospectus disclose the voluntary waiver to which the Fund&#8217;s investment manager has agreed.&#160;&#160;While the net numbers after waivers are not included in the prospectus fee table because the waivers are voluntary, the paragraph immediately preceding the fee table does describe the amount and duration of the voluntary waivers.&#160;&#160;For clarity, the Registrant will add a sentence to the footnote in the annual report noting that because the waiver is voluntary, it may be terminated at any time.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">14.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-STYLE: italic; DISPLAY: inline; TEXT-DECORATION: underline">Comment</font><font style="FONT-STYLE: italic; DISPLAY: inline">:&#160;&#160;The following funds had substantial investments in Puerto Rico securities as a percentage of net assets (i.e., greater than 10% of net or total assets) as of the end of the applicable reporting period.&#160;&#160;Each Fund&#8217;s prospectus should specifically disclose the risk of investments in Puerto Rico.&#160;</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div>
<table cellpadding="0" cellspacing="0" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
<td align="left" valign="bottom" width="40%" style="BORDER-BOTTOM: black 2px solid; BORDER-TOP: black 1pt solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Fund</font></div>
</td>
<td align="left" valign="bottom" width="10%" style="BORDER-BOTTOM: black 2px solid; BORDER-TOP: black 1pt solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">FYE</font></div>
</td>
<td align="left" valign="top" width="23%" style="BORDER-BOTTOM: black 2px solid; BORDER-TOP: black 1pt solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Percentage invested% in Puerto Rico</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="40%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Tax-Free Arizona Fund</font></div>
</td>
<td align="left" valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">8/31/12</font></div>
</td>
<td align="left" valign="top" width="23%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">15%</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="40%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Tax-Free Colorado Fund</font></div>
</td>
<td align="left" valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">8/31/12</font></div>
</td>
<td align="left" valign="top" width="23%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">20%</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="40%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Tax-Free Idaho Fund</font></div>
</td>
<td align="left" valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">8/31/12</font></div>
</td>
<td align="left" valign="top" width="23%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">26%</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="40%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Investments Colorado Municipal Income Fund, Inc.</font></div>
</td>
<td align="left" valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">3/31/13</font></div>
</td>
<td align="left" valign="top" width="23%" style="BORDER-BOTTOM: black 2px solid">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">12% of total assets</font></div>
</td>
</tr></table>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font>:&#160;&#160;With respect to the open-end funds listed above, each Fund&#8217;s applicable Registrant will revise its prospectus risk disclosure to specifically address risks posed by investments in Puerto Rico.&#160;&#160;With respect to Delaware Investments Colorado Municipal Income Fund, Inc., which is a closed-end fund, information about risks posed by investments in Puerto Rico will be included in its next shareholder report.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">15.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-STYLE: italic; DISPLAY: inline; TEXT-DECORATION: underline">Comment</font><font style="FONT-STYLE: italic; DISPLAY: inline">:&#160;&#160;Delaware Investments&#8217; closed-end funds should disclose the nature of the distributions paid to preferred shareholders.&#160;&#160;See Item 4 of Form N-2.&#160;&#160;Currently, there is one line item entitled &#8220;Dividends and distributions to preferred shareholders&#8221; in such Funds annual reports.</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font>:&#160;&#160;The requested change to the financial highlights will be made in future reports.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">16.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-STYLE: italic; DISPLAY: inline; TEXT-DECORATION: underline">Comment</font><font style="FONT-STYLE: italic; DISPLAY: inline">:&#160;&#160;With respect to the Delaware Diversified Floating Rate Fund, Delaware Inflation Protected Bond Fund, Delaware Limited Term Diversified Income Fund, Delaware International Bond Fund, Delaware Investments Enhanced Global Dividend and Income Fund and Delaware Investments Delaware Dividend and Income Fund, Inc., these Funds paid distributions that were classified as a return of capital.&#160;&#160;Were these Funds in compliance with Section 19(a) of the 1940 Act?&#160;&#160;How are shareholders notified of the nature of these distributions?&#160;&#160;Does the applicable Fund&#8217;s webpage disclose that the distributions were a return of capital?&#160;&#160;Additionally, although the Delaware International Bond Fund paid distributions from a return of capital, no disclosure of this return of capital distribution in the Financial Highlights table.</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font>:&#160;&#160;The Funds were in compliance with Section 19(a) in connection with their return of capital distributions.&#160;&#160;Shareholders received 19(a) notices when they received distributions that for book purposes came from other than net investment income.&#160;&#160;In each case, the 19(a) notice stated that the amounts and sources of information set forth on the notice were estimates and were not being provided for tax reporting purposes.&#160;&#160;The notices stated that definitive information on the character of all Fund distributions for federal tax purposes would be provided on Form 1099-DIV.&#160;&#160;&#160;The Funds rely on the delivery of the 19(a) notices to meet the requirements of Section 19(a).&#160;&#160;The Funds&#8217; website does not</font></div>

<br>
<div id="PGBRK" style="TEXT-INDENT: 0pt; WIDTH: 100%; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
<div id="FTR">
<div style="WIDTH: 100%" align="left">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">&#160;</font></div>
</div>

<div id="GLFTR" style="WIDTH: 100%" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>
</div>

<div id="PN" style="PAGE-BREAK-AFTER: always; WIDTH: 100%">
<div style="TEXT-ALIGN: center; WIDTH: 100%"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>

<div style="TEXT-ALIGN: center; WIDTH: 100%">
<hr style="COLOR: black" noshade size="2">
</div>
</div>

<div id="HDR">
<div id="GLHDR" style="WIDTH: 100%" align="right"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>

<div style="WIDTH: 100%" align="left">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Christine DiAngelo Fettig</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">January 29, 2014</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Page&#160;7 of 11</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>
</div>
</div>
</div>

<br>
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">disclose whether distributions are estimated to be return of capital.&#160;&#160;Future returns of capital will be reflected in the financial highlights.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">17.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-STYLE: italic; DISPLAY: inline; TEXT-DECORATION: underline">Comment</font><font style="FONT-STYLE: italic; DISPLAY: inline">:&#160;&#160;Investment Company Industry Developments Audit Risk Alert 2012/2013, Section .75 states that:&#160;&#160;[i]n recent financial statement reviews, the SEC staff made comments about the inclusion of numerous expense ratios in the body of the financial highlights. When too many different expense ratios are presented in the financial highlights, the disclosure may become cluttered and difficult for shareholders to understand. The SEC staff commented that they would prefer seeing the ratio of all expenses, as included in the Statement of Operations, to average (common share) net assets (gross expense ratio) and net expenses to average (common share) net assets as the primary ratios presented within the financial highlights. If appropriate, other ratios may be included in a footnote to the financial highlights in order for them to have less prominence in the table.&#8221;&#160;&#160;Accordingly, reduce the number of ratios in the financial highlights table.&#160;&#160;For example, for those Funds that separately disclose interest and fees on short-term floating rate notes issued (such as Delaware Tax-Free Minnesota Fund) and for those Delaware Investments&#8217; closed-end funds that present ratios of expenses to adjusted average net assets, include such information in a footnote to the financial highlights.</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font>:&#160;&#160;The requested change will be made in future reports.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">18.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-STYLE: italic; DISPLAY: inline; TEXT-DECORATION: underline">Comment</font><font style="FONT-STYLE: italic; DISPLAY: inline">:&#160;&#160;In the &#8220;Line of Credit&#8221; note in the financial statements, disclose the rate of the annual commitment fee for the line of credit.&#160;&#160;See Regulation S-X, Article 6-04.13(b), which references Article 5-02.</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font>:&#160;&#160;The requested change will be made in future reports.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">19.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-STYLE: italic; DISPLAY: inline; TEXT-DECORATION: underline">Comment</font><font style="FONT-STYLE: italic; DISPLAY: inline">:&#160;&#160;The stated investment objective of the Delaware Tax-Free Minnesota Intermediate Fund is to seek to provide investors with preservation of capital, and, secondarily, current income exempt from federal income tax and the Minnesota state personal income tax, by maintaining a dollar-weighted average effective portfolio maturity of 10 years or less.&#160;&#160;Explain why Item 63 of Form N-SAR for the August 31, 2012 reporting period discloses a dollar weighted average portfolio maturity of 10.9 years.&#160;&#160;At August 31, 2013, the amount was 10.3 years.</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font>:&#160;&#160;The Fund&#8217;s prospectus refers to an effective maturity whereas the value provided in the two N-SAR reports is a time-to-maturity calculation.&#160;&#160;The primary difference is that the effective maturity gives consideration to calls and likely pre-payments while the time-to-maturity does not.&#160;&#160;For example, as of August 31, 2013, the Fund&#8217;s effective maturity was 5.94 years and its time-to-maturity was 10.33 years.&#160;&#160;Consequently, the Fund&#8217;s effective maturity was consistent with its stated investment objective.&#160;&#160;For clarity and consistency, the Registrant undertakes to amend its two N-SAR filings to reflect the effective maturity numbers and will use the effective maturity calculation in future N-SAR filings, which calculation the Registrant believes is consistent with Form N-SAR instructions.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">20.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-STYLE: italic; DISPLAY: inline; TEXT-DECORATION: underline">Comment</font><font style="FONT-STYLE: italic; DISPLAY: inline">:&#160;&#160;Disclose the &#8220;monthly asset-based fee&#8221; charged by Delaware Service Company for dividend disbursing and transfer agency services. Refer to Article 6-07.2(c).</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font>:&#160;&#160;The open-end Registrants will disclose the asset-based fee paid&#160;to Delaware Service Company for dividend disbursing and transfer agency services in future reports.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">21.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-STYLE: italic; DISPLAY: inline; TEXT-DECORATION: underline">Comment</font><font style="FONT-STYLE: italic; DISPLAY: inline">:&#160;&#160;In the fair value hierarchy disclosures, when a broad categorization of investments contains securities valued in more than one level, the detail should match the level of detail disclosed in</font></font></div>

<br>
<div id="PGBRK" style="TEXT-INDENT: 0pt; WIDTH: 100%; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
<div id="FTR">
<div style="WIDTH: 100%" align="left">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="right">&#160;</div>
</div>

<div id="GLFTR" style="WIDTH: 100%" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>
</div>

<div id="PN" style="PAGE-BREAK-AFTER: always; WIDTH: 100%">
<div style="TEXT-ALIGN: center; WIDTH: 100%"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>

<div style="TEXT-ALIGN: center; WIDTH: 100%">
<hr style="COLOR: black" noshade size="2">
</div>
</div>

<div id="HDR">
<div id="GLHDR" style="WIDTH: 100%" align="right"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>

<div style="WIDTH: 100%" align="left">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Christine DiAngelo Fettig</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">January 29, 2014</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Page&#160;8 of 11</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>
</div>
</div>
</div>

<br>
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">the Statement of Net Assets.&#160;&#160;For example, the Emerging Markets Fund discloses &#8220;Common Stocks&#8221; in both Level 1 and Level 2.&#160;&#160;The Statement of Net Assets further classifies common stocks by country.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font>:&#160;&#160;The requested change will be made in future reports.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">22.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-STYLE: italic; DISPLAY: inline; TEXT-DECORATION: underline">Comment</font><font style="FONT-STYLE: italic; DISPLAY: inline">:&#160;&#160;For Funds investing in derivatives, provide more specificity as to why a Fund invested in the types of derivatives indicated in the notes to financial statements.&#160;&#160;For example, to the extent a Fund invested in futures during the reporting period, the notes should indicate the particular reason(s) why futures were used to advance such Fund&#8217;s investment objective and strategies.</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font>:&#160;&#160;The requested change will be made in future reports.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">23.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-STYLE: italic; DISPLAY: inline; TEXT-DECORATION: underline">Comment</font><font style="FONT-STYLE: italic; DISPLAY: inline">:&#160;&#160;In description of the board consideration of the investment advisory agreement, why was the Delaware Investments Enhanced Global Dividend and Income Fund compared to a performance universe of non-leveraged global closed-end funds, as this fund is leveraged?</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font>:&#160;&#160;The information presented to the Board did in fact compare the performance of the Registrant to a universe of leveraged global closed-end funds.&#160;&#160;The description in the annual report was misstated and will be corrected in future reports.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">G.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="DISPLAY: inline; TEXT-DECORATION: underline">Prospectus</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">24.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-STYLE: italic; DISPLAY: inline; TEXT-DECORATION: underline">Comment</font><font style="FONT-STYLE: italic; DISPLAY: inline">:&#160;&#160;The Delaware Macquarie Infrastructure Fund invests in U.S. master limited partnerships.&#160;&#160;Include disclosure about the tax effects of investing in MLPs in the notes to financial statements.</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font>:&#160;&#160;The requested change will be made in future reports.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">25.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-STYLE: italic; DISPLAY: inline; TEXT-DECORATION: underline">Comment</font><font style="FONT-STYLE: italic; DISPLAY: inline">:&#160;&#160;The fee table included in the February 28, 2013 prospectus for the Delaware International Bond fund contains gross expense ratios that do not agree to the most recent audited financial highlights for certain classes.&#160;&#160;If these expenses have been estimated or restated, include a note to the fee table, in accordance with the disclosure requirements of Form N-1A, Item 3.</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font>:&#160;&#160;The requested change will be made in future reports.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">*&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;*&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;*</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>

<div style="TEXT-INDENT: 36pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">The Registrants acknowledge that:&#160;&#160;(i) it is responsible for the adequacy of the disclosure in the Annual Reports; (ii) Staff comments on the Annual Reports, or changes to the Annual Reports in response to Staff comments thereto, do not foreclose the SEC from taking any action with respect to the Annual Reports; and (iii) the Registrants may not assert Staff comments as a defense in any proceeding initiated by the SEC under the federal securities laws of the United States.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>

<div style="TEXT-INDENT: 36pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">In addition, the Registrants acknowledge that the Division of Enforcement has access to all information that the Registrants have provided to the Staff of the Division of Investment Management in its review of the Annual Reports.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>

<br>
<div id="PGBRK" style="TEXT-INDENT: 0pt; WIDTH: 100%; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
<div id="FTR">
<div style="WIDTH: 100%" align="left">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">&#160;</font></div>
</div>

<div id="GLFTR" style="WIDTH: 100%" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>
</div>

<div id="PN" style="PAGE-BREAK-AFTER: always; WIDTH: 100%">
<div style="TEXT-ALIGN: center; WIDTH: 100%"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>

<div style="TEXT-ALIGN: center; WIDTH: 100%">
<hr style="COLOR: black" noshade size="2">
</div>
</div>

<div id="HDR">
<div id="GLHDR" style="WIDTH: 100%" align="right"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>

<div style="WIDTH: 100%" align="left">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Christine DiAngelo Fettig</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">January 29, 2014</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Page&#160;9 of 11 </font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>
</div>
</div>
</div>

<br>
<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>

<div style="TEXT-INDENT: 36pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Please do not hesitate to contact me at the above number if you have any questions or wish to discuss any of the responses presented above.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 234pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Sincerely yours,</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 234pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">/s/Jonathan M. Kopcsik</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 234pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Jonathan M. Kopcsik</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div>
<table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top">
<td style="WIDTH: 27pt">
<div style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">cc:</font></div>
</td>
<td>
<div align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Daniel Geatens</font></div>
</td>
</tr></table>
</div>

<div>
<table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top">
<td style="WIDTH: 27pt">
<div><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">&#160; </font></div>
</td>
<td>
<div align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">David F. Connor, Esq.</font></div>
</td>
</tr></table>
</div>

<div>
<table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top">
<td style="WIDTH: 27pt">
<div><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">&#160; </font></div>
</td>
<td>
<div align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">&#160;&#160;Delaware Investments</font></div>
</td>
</tr></table>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<br>
<div id="PGBRK" style="TEXT-INDENT: 0pt; WIDTH: 100%; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
<div id="FTR">
<div style="WIDTH: 100%" align="left">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="right">&#160;</div>
</div>

<div id="GLFTR" style="WIDTH: 100%" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>
</div>

<div id="PN" style="PAGE-BREAK-AFTER: always; WIDTH: 100%">
<div style="TEXT-ALIGN: center; WIDTH: 100%"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>

<div style="TEXT-ALIGN: center; WIDTH: 100%">
<hr style="COLOR: black" noshade size="2">
</div>
</div>

<div id="HDR">
<div id="GLHDR" style="WIDTH: 100%" align="right"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>

<div style="WIDTH: 100%" align="left">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Christine DiAngelo Fettig</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">January 29, 2014</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Page 10 of 11 </font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>
</div>
</div>
</div>

<div>&#160;</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
<div>
<table cellpadding="0" cellspacing="0" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
<td colspan="7" valign="top" width="80%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; TEXT-DECORATION: underline"><font style="DISPLAY: inline">EXHIBIT A</font></font></div>
</td>
</tr><tr>
<td colspan="7" valign="top" width="80%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
</tr><tr>
<td align="left" colspan="7" valign="top" width="80%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">August 31, 2012 financial statements:</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="12%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">811-04973</font></div>
</td>
<td align="left" colspan="4" valign="top" width="47%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Voyageur Insured Funds</font></div>
</td>
<td align="left" colspan="2" valign="top" width="22%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Filed 11/5/2012</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Tax-Free Arizona Fund</font></div>
</td>
</tr><tr>
<td colspan="7" valign="top" width="80%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
</tr><tr>
<td align="left" valign="top" width="12%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">811-07742</font></div>
</td>
<td align="left" colspan="4" valign="top" width="47%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Voyageur Mutual Funds</font></div>
</td>
<td align="left" colspan="2" valign="top" width="22%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Filed 11/5/2012</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Minnesota High-Yield Municipal Fund</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Tax-Free California Fund</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Tax-Free Idaho Fund</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Tax-Free New York Fund</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware National High-Yield Municipal Fund</font></div>
</td>
</tr><tr>
<td align="left" colspan="7" valign="top" width="80%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="12%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">811-04989</font></div>
</td>
<td align="left" colspan="4" valign="top" width="47%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Voyageur Mutual Funds II</font></div>
</td>
<td align="left" colspan="2" valign="top" width="22%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Filed 11/5/2012</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Tax-Free Colorado Fund</font></div>
</td>
</tr><tr>
<td colspan="7" valign="top" width="80%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
</tr><tr>
<td align="left" valign="top" width="12%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">811-03910</font></div>
</td>
<td align="left" colspan="4" valign="top" width="47%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Voyageur Tax-Free Funds</font></div>
</td>
<td align="left" colspan="2" valign="top" width="22%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Filed 11/5/2012</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Tax-Free Minnesota Fund</font></div>
</td>
</tr><tr>
<td colspan="7" valign="top" width="80%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
</tr><tr>
<td align="left" valign="top" width="12%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">811-04364</font></div>
</td>
<td align="left" colspan="4" valign="top" width="47%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Voyageur Intermediate Tax Free Funds</font></div>
</td>
<td align="left" colspan="2" valign="top" width="22%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Filed 11/5/2012</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Tax-Free Minnesota Intermediate Fund</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="11%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="13%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="11%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="11%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="11%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
</tr><tr>
<td align="left" valign="top" width="12%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">811-03850</font></div>
</td>
<td align="left" colspan="4" valign="top" width="47%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Tax Free Fund</font></div>
</td>
<td align="left" colspan="2" valign="top" width="22%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Filed 11/5/2012</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Tax-Free USA Fund</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Tax-Free USA Intermediate Fund</font></div>
</td>
</tr><tr>
<td colspan="7" valign="top" width="80%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
</tr><tr>
<td align="left" colspan="7" valign="top" width="80%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">September 30, 2012 financial statements:</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="12%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">811-04413</font></div>
</td>
<td align="left" colspan="4" valign="top" width="47%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Equity Funds IV</font></div>
</td>
<td align="left" colspan="2" valign="top" width="22%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Filed 12/7/2012</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Smid Cap Growth Fund</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Healthcare Fund</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="11%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="13%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="11%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="11%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="11%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
</tr><tr>
<td align="left" valign="top" width="12%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">811-08457</font></div>
</td>
<td align="left" colspan="4" valign="top" width="47%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Foundation Funds</font></div>
</td>
<td align="left" colspan="2" valign="top" width="22%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Filed 12/5/2012</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Foundation Conservative Allocation Fund</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Foundation Equity Fund</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Foundation Growth Allocation Fund</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Foundation Moderate Allocation Fund</font></div>
</td>
</tr><tr>
<td colspan="7" valign="top" width="80%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
</tr><tr>
<td align="left" colspan="7" valign="top" width="80%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">October 31, 2012 financial statements:</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="12%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">811-07972</font></div>
</td>
<td align="left" colspan="4" valign="top" width="47%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Adviser Funds</font></div>
</td>
<td align="left" colspan="2" valign="top" width="22%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Filed 1/7/2013</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Diversified Income Fund</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware U.S. Growth Fund</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware International Bond Fund</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Global Real Estate Opportunities Fund</font></div>
</td>
</tr><tr>
<td colspan="7" valign="top" width="80%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
</tr><tr>
<td align="left" valign="top" width="12%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">811-00249</font></div>
</td>
<td align="left" colspan="4" valign="top" width="47%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Equity Funds I</font></div>
</td>
<td align="left" colspan="2" valign="top" width="22%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Filed 1/7/2013</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Mid Cap Value Fund</font></div>
</td>
</tr></table>

<div>&#160;</div>

<div>&#160;</div>

<div id="PGBRK" style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
<div id="FTR">
<div id="GLFTR" style="WIDTH: 100%" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>
</div>

<div id="PN" style="PAGE-BREAK-AFTER: always; WIDTH: 100%">
<div style="TEXT-ALIGN: center; WIDTH: 100%"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>

<div style="TEXT-ALIGN: center; WIDTH: 100%">
<hr style="COLOR: black" noshade size="2">
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
</div>
</div>

<div id="HDR">
<div id="GLHDR" style="WIDTH: 100%" align="right"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>
</div>
</div>

<div>
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Christine DiAngelo Fettig</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">January 29, 2014</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Page 11 of 11 </font></div>
</div>

<div>&#160;</div>

<table cellpadding="0" cellspacing="0" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
<td colspan="7" valign="top" width="80%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
</tr><tr>
<td align="left" colspan="7" valign="top" width="80%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">November 30, 2013 financial statements:</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="12%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">811-00750</font></div>
</td>
<td align="left" colspan="4" valign="top" width="47%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Equity Funds II</font></div>
</td>
<td align="left" colspan="2" valign="top" width="22%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Filed 2/7/2013</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Value Fund</font></div>
</td>
</tr><tr>
<td colspan="7" valign="top" width="80%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
</tr><tr>
<td align="left" valign="top" width="12%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">811-04997</font></div>
</td>
<td align="left" colspan="4" valign="top" width="47%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Equity Funds V</font></div>
</td>
<td align="left" colspan="2" valign="top" width="22%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Filed 2/7/2013</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Dividend Income Fund</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Small Cap Core Fund</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Small Cap Value Fund</font></div>
</td>
</tr><tr>
<td colspan="7" valign="top" width="80%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
</tr><tr>
<td align="left" valign="top" width="12%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">811-06324</font></div>
</td>
<td align="left" colspan="4" valign="top" width="47%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Global &amp; International Funds</font></div>
</td>
<td align="left" colspan="2" valign="top" width="22%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Filed 2/4/2013</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Emerging Markets Fund</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Focus Global Growth Fund</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Global Value Fund</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Macquarie Global Infrastructure Fund</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware International Value Equity Fund</font></div>
</td>
</tr><tr>
<td colspan="7" valign="top" width="80%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
</tr><tr>
<td align="left" valign="top" width="12%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">811-22050</font></div>
</td>
<td align="left" colspan="4" valign="top" width="47%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Investments Enhanced Global Dividend &amp; Income Fund</font></div>
</td>
<td align="left" colspan="2" valign="top" width="22%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Filed 2/4/2013</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="12%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">811-07460</font></div>
</td>
<td align="left" colspan="4" valign="top" width="47%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Investments Dividend &amp; Income Fund, Inc.</font></div>
</td>
<td align="left" colspan="2" valign="top" width="22%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Filed 2/4/2013</font></div>
</td>
</tr><tr>
<td colspan="7" valign="top" width="80%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
</tr><tr>
<td align="left" colspan="7" valign="top" width="80%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">December 31, 2012 financial statements</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="12%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">811-03363</font></div>
</td>
<td align="left" colspan="4" valign="top" width="47%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Limited-Term Government Funds</font></div>
</td>
<td align="left" colspan="2" valign="top" width="22%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Filed 3/4/2013</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Limited Term Diversified Income Fund</font></div>
</td>
</tr><tr>
<td colspan="7" valign="top" width="80%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
</tr><tr>
<td align="left" colspan="7" valign="top" width="80%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">February 28, 2013 financial statements:</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="12%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">811-02715</font></div>
</td>
<td align="left" colspan="4" valign="top" width="47%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group State Tax-Free Income Trust</font></div>
</td>
<td align="left" colspan="2" valign="top" width="22%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Filed 5/6/2013</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Tax-Free Pennsylvania Fund</font></div>
</td>
</tr><tr>
<td colspan="7" valign="top" width="80%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
</tr><tr>
<td align="left" colspan="7" valign="top" width="80%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">March 31, 2013 financial statements:</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="12%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">811-02806</font></div>
</td>
<td align="left" colspan="4" valign="top" width="47%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Cash Reserve</font></div>
</td>
<td align="left" colspan="2" valign="top" width="22%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Filed 6/6/2013</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Cash Reserve Fund</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="12%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">811-07810</font></div>
</td>
<td align="left" colspan="4" valign="top" width="47%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Investments Colorado Municipal Income Fund, Inc.</font></div>
</td>
<td align="left" colspan="2" valign="top" width="22%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Filed 6/7/2013</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="12%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">811-07420</font></div>
</td>
<td align="left" colspan="4" valign="top" width="47%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Investments Minnesota Municipal Income Fund II, Inc.</font></div>
</td>
<td align="left" colspan="2" valign="top" width="22%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Filed 6/7/2013</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="12%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">811-07410</font></div>
</td>
<td align="left" colspan="4" valign="top" width="47%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Investments National Municipal Income Fund</font></div>
</td>
<td align="left" colspan="2" valign="top" width="22%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Filed 6/7/2013</font></div>
</td>
</tr><tr>
<td colspan="7" valign="top" width="80%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
</tr><tr>
<td align="left" colspan="7" valign="top" width="80%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">April 30, 2013 financial statements:</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="12%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">811-04547</font></div>
</td>
<td align="left" colspan="4" valign="top" width="47%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Voyageur Mutual Funds III</font></div>
</td>
<td align="left" colspan="2" valign="top" width="22%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Filed 7/5/2013</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Large Cap Core Fund</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Select Growth Fund</font></div>
</td>
</tr><tr>
<td colspan="7" valign="top" width="80%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
</tr><tr>
<td align="left" colspan="7" valign="top" width="80%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">July 31, 2013 financial statements:</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="12%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">811-04304</font></div>
</td>
<td align="left" colspan="4" valign="top" width="47%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Government Funds</font></div>
</td>
<td align="left" colspan="2" valign="top" width="22%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Filed 10/7/2013</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Core Plus Bond Fund</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Inflation Protected Bond Fund</font></div>
</td>
</tr><tr>
<td align="left" valign="top" width="12%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">811-02071</font></div>
</td>
<td align="left" colspan="4" valign="top" width="47%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Group Income Funds</font></div>
</td>
<td align="left" colspan="2" valign="top" width="22%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Filed 10/7/2013</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Core Bond Fund</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Corporate Bond Fund</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Diversified Floating Rate Fund</font></div>
</td>
</tr><tr>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="12%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="5" valign="top" width="56%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Delaware Extended Duration Bond Fund</font></div>
</td>
</tr></table>
</div>

<br>
<br>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>srsylogo.jpg
<TEXT>
begin 644 srsylogo.jpg
M_]C_X``02D9)1@`!`0$`8`!@``#_X0!F17AI9@``34T`*@````@`!`$:``4`
M```!````/@$;``4````!````1@$H``,````!``(```$Q``(````0````3@``
M``````!@`````0```&`````!4&%I;G0N3D54('8U+C`P`/_;`$,``@$!`@$!
M`@("`@("`@(#!0,#`P,#!@0$`P4'!@<'!P8'!P@)"PD("`H(!P<*#0H*"PP,
M#`P'"0X/#0P."PP,#/_;`$,!`@("`P,#!@,#!@P(!P@,#`P,#`P,#`P,#`P,
M#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#/_``!$(`)(!
M)0,!(@`"$0$#$0'_Q``?```!!0$!`0$!`0```````````0(#!`4&!P@)"@O_
MQ`"U$``"`0,#`@0#!04$!````7T!`@,`!!$%$B$Q008346$'(G$4,H&1H0@C
M0K'!%5+1\"0S8G*""0H6%Q@9&B4F)R@I*C0U-C<X.3I#1$5&1TA)2E-45597
M6%E:8V1E9F=H:6IS='5V=WAY>H.$A8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJ
MLK.TM;:WN+FZPL/$Q<;'R,G*TM/4U=;7V-G:X>+CY.7FY^CIZO'R\_3U]O?X
M^?K_Q``?`0`#`0$!`0$!`0$!`````````0(#!`4&!P@)"@O_Q`"U$0`"`0($
M!`,$!P4$!``!`G<``0(#$00%(3$&$D%1!V%Q$R(R@0@40I&AL<$)(S-2\!5B
M<M$*%B0TX27Q%Q@9&B8G*"DJ-38W.#DZ0T1%1D=(24I35%565UA96F-D969G
M:&EJ<W1U=G=X>7J"@X2%AH>(B8J2DY25EI>8F9JBHZ2EIJ>HJ:JRL[2UMK>X
MN;K"P\3%QL?(R<K2T]35UM?8V=KBX^3EYN?HZ>KR\_3U]O?X^?K_V@`,`P$`
M`A$#$0`_`/U/_P""M7_!5'P9_P`$M/V;QXJUV$:[XN\03-I_A#PQ!*/M6O7N
M`>`,L((B4,L@!";XU&7DC5OF3X6_\$L?VI_V^=*;QA^U-^T_\1?AX-<L&6W^
M'7PAOQX?L]#BGVN;6\N-K_:BBL\31RK,PQQ<N"17S7^V/\9M"^/W_!X-\$O`
M/BYG'A?X3V5O8V]M?W!-G)JSZ9<ZQ:W$2EBHD>YGT],@!G:WB4Y`6OW<``Z`
M"@#\D+W_`(-%?AOX&O-2\2_#']H7]HOP1\2;G=-;>)9M<M;ETN&D21I)A;6]
MK/+ET#8%PAW*K9)'/Y__`+7W_!5#_@H=_P`$0_'.J?!CQWX[L_&-C=6B_P#"
M*>+M;TB/4Y+NT2;>;JVNY`))I3N\N5+PSM%N`4+^[D/]-]?%'_!?3_@G#;?\
M%)?^">OBGP]I^E"_^(/A2&3Q!X.>,*+AKZ%"3:JS8^6XCW1%20NYHV/**0`?
M5WP3\>?\+2^$OACQ-Y7DGQ%I%IJ93;MV>?"LNW&3C&[ID_4UU-?%FG_MGZ'_
M`,$F?^"0'P?\8_&[3/$EE/X7\&^&=!UJPT^R2>_AU%K&WADAV%T3*2+)N^8`
M;&QDX!^=O^(QW]DA<AM.^+P/_8NV_P#\E4`?JY17Y2?\1CO[)!QC3_B[C/.?
M#UN/_;JAO^#QW]D="0=/^+N1Z>';<C_TJH`_5NBORD/_``>._LDX)_L[XN\=
M/^*=M_\`Y*KZ%US_`(+O?"32?V2_AY\<;7PE\8M<^&7Q"74I1K&D^$I+V+PY
M%87!MYY=2\MR+9-ZRE22=ZPR$9V\@'VM17YL6?\`P==_LA:].MIH>M?$#Q%J
MTYVVNFZ=X1NY;N]D[1QJ0`6/;)`SW%-\<?\`!TY^SU\)=4TZV\;^"?C]X%75
M&(@E\0>!VL5=00&<*TN]U7(SL5CR.,D4`?I317AW[&__``4C^"7_``4"\/WN
MH_"#XA:)XR33&VWUI%YMKJ%D.`'EM)TCG1"3@.R!6((!)!`]QH`***"0`22`
M!0`45\M_%C_@JKX`^%?_``4V^''[,%XEQ-XO^(.AW6K"\25/L^FRH&>VMI!U
MWSQP7;`\;2D`PWG`I]24`%%(S!%)/0#-?"O[;G_!P1\(_P#@GS\3]3\,_$KP
M'\<M,2PN/LUOK4?A`C1]6;RUD)M+J25$G`5N2O0J1VH`^ZZ*_-'X/?\`!T]\
M`_VAM<ETSP!\.OVB?'&I0*&DM-`\#_VE<1J3@$QPSLP!/`XY-=SXH_X.%/A?
M\,,3^/OA#^U%\-=*"%VU/Q1\+K^RM$Z]6&YNQYVX^4\\4`?>M%?,O[,'_!9'
M]F/]LC5X--^'?QD\':SJ]U(L5MIES.^EZC=,QPJQ6UVD4TA)P,(AY(]:^ETF
MWQEL`8]Z`'T5\>_\%$?^"U?PV_X)C>++:P^)'@OXOS:5=VL-Q'XBT?PP;K0R
M\C2*+;[6\B1_:`(BQCSD*RGO7S_\/_\`@[6_9J^+?BJRT#PEX1^.OBCQ!J3F
M*STO2?"4=Y>W;!2Q6.*.X9W.`3@#H#Z4`?J%14&F7XU.RCG5)(Q(H;:X*LN1
MG!!Z&IG;8A)P,#/)P*`%HKX<_;M_X+Z_"C_@G/\`%'4/#/Q+\"?&RRALI8H;
M?7K7PF7T/5C);I/_`*)=R2HDVP.4<+RKQNO\.:\C^'O_``=G_LV?%S7UTGPG
MX/\`CQXGU9HVE%EI7@]+VY9%QN81Q7#-@9&3C`H`_3^BOSM\0_\`!R?\*O"6
MC7&HZK\%_P!J;2]/M%WS7-Y\.);>&(=`6=Y0H!/&2>I%=!_P3G_X.(?@;_P4
M]_:%E^&GP\T7XCV&OPZ1<:RTNN:9:VUKY4+Q(RAHKF5BY,RD#;C`;D<9`/O*
MBOS\^,7_``<I?L\_LV_$/4_"_P`3=(^,'PYU;3YY8H4U[P5=6ZZI''(T9N+;
M&XR0EE.'P`0017J/[`/_``6:^$7_``4R^(>L:'\)K#X@ZMI^A61NKOQ%>>')
M;/14E#QK]D^T.?\`CY(E#B,J,HKMGCD`^LJ*9<S_`&:WDD(SL4G&<9K\[_'/
M_!SM^SE\'-7?2OB)HWQE^&6O%/.ATKQ3X'NK&\N(<E1,B#=E"X=<]<HW'%`'
MZ)T5X1^PG_P4,\$_\%$?@W=>/OA_IOBVV\,1:I-I=K<Z[I;:<=4\I8R;FV4E
MC);DN4#\?/'(N`4(HH`_"G_@[=_92\4?LP_\%$/!'[3/@RWU/1;'Q7;Z>)O$
M%E=2>=9^)=.)$+;CE;=S9P6AB`/SM:3L!E6)^D/^"<'_``>.?#_QSHUAX?\`
MVC]`O_!.OQQ+'+XIT6U>^TB[V@YEFMDW7$#$8XB692<GY!A1^QWQT^`O@_\`
M:7^%VK>"O'?AW2O%/A778?(OM-U"`2P3KD$'!Y5U(#*ZD,C`,I!`-?A%_P`%
M"?\`@S.U'3;B_P#$'[.7C>&]@GN9)T\)^)W\EK6)F!$5O>KGS-N<*)E4[5&Z
M5FY(!^VO[-'[<OPB_;(\/_VG\+?B'X2\<6R1^;,FEZE'+<V@SC]]!GS83G'$
MB*>1ZBO5R`>H!K^)GX]_\$W_`-I[_@G!XF_X2#Q;\.OB)X#DT&X4Q>)]-25K
M&UD_A:/4;4M"K$=-L@/4=00/T0_X(\?\'7/Q!^%_C_0O`7[2>K/XR\`7;+9K
MXNEB+:WH1)`26X9,?:X`?OEE,P!+;I"OEL`?L)_P6M_8:UG_`(*(?#;X,_#*
MWTRYO?!EY\3M.U+QQ-!=I;/;:+;VEZ\V"6#9=S%&"F6!<''<?6OPV^&NA?"'
MP7I_ASPSI&FZ%H.DP+;65A86ZV]O:QJ,*J(H```]*U[&^AU2TBN()(YX)E$D
M<B,&212,A@1P01SD5-0!^4'_``>0V4,W_!)G2[B2&*2:V\>Z9Y3L@+1[K>\!
M*D\C(X..HKUO_@UKLH;;_@AE\%98H8XGNY->EE*@`R,->U%`S>IVJHSZ**\I
M_P"#QS_E$;9?]C[I?_HB\KUO_@UQ_P"4%/P,_P"X]_ZD.IT`?9WQP_9]\$_M
M)^`[[POX\\*Z#XN\/ZE$T%S8ZK9I<Q.A[@,#M8'!##!4@,""`:\H_P""7_[%
MR_L%?L2Z)\')'COM+\+:MX@33C)+]H>73;G6[^ZL_.;8H,IM)X1(`H42;P,@
M`GZ(H``X``%`'\O'_!'#P%HOPW_X.P->\,:#IMKI>A>&_&OCO3=+LH$VPV-O
M!#JD44<8[*L:A1[#%?TS_$SX5^&_C)X/O?#_`(LT#1/$VA:A&T5UIVK6,5[:
MW"D$%7CD5E8<]Q7\UW_!*;_E;]\<_P#91/B'_P"@ZK7].+':I)Z"@#^83_@N
M7^Q_-_P0#_X*._#+XT?L^ZI-X2T7QI+=:II>DP2OY6FW-H]N+VS/S9>RF2XB
M/E,2,22)]U5Q_29\`OB9#\:?@IX2\96T1M[7Q=HMEK4,)D\PPI<VZ3*N[`W8
M#@9P,^@K\7/^#F_PM??\%0?V]/V=_P!E[X53VVM^,=$?4-1\4_9U%Q%X:@NV
MLT2>[=?]2(XH9I&0D,0\(P2\>?VS^%?PZT_X1?#C0?"VDQ+!I7AS3K?2[*,<
M>7#!$L4:_@J@4`;]<U\8?BQH?P+^%WB/QEXFO!I_AWPII=SK&IW6"WV>VMXF
MEE?`Y)"(QP.3C%=*3@$^E?G!_P`%VO$^H?M7^-O@[^Q=X4OY;35?CSJPU+QC
M=VS_`+W1_"NGL+BYD)VG8TSQ!8V;Y6>!HSG?0!^$?_!0B;X]^'/C1\+_`-O;
MQ.EOILWQI\32^*_!]JZO)+H::9<Q?V=;SH45?+:UCMVB()\V)68]>?ZP/V8/
MCQH_[4?[._@GXD>'VD.C>.M$M-<M$DV^9"EQ"LGE/@D!T+%&&3AE85\D_P#!
M>/\`X)\6'[4O_!(7QAX!\,:/;QZC\.M.A\0^$+&TB=5MY--B(%M#%$"6:2S^
MT6\:`8W3+TQD?+7_``9I_MK?\+2_8L\6_!/5)T.J_"?5C?:4F$0-I>H/)+M7
M'S2%+M;EF8C@7,(SR*`/V6KX8_X.2/AUI/Q$_P""+WQO35+2.<Z/IMKJUG)M
M7S+:Y@O8'1T)!VD_,A(P2CNN<,:^YZ^-?^#@_P#Y0R?M!_\`8MC_`-*8:`/C
MG_@RF\)Z=#_P3;^(^MQ6-G'JU[\3+JSN;Q80)[B"'2],>*)W'+(C3SE5/"F:
M0C[QS^Q[H&4@``D5^07_``94_P#*++Q]_P!E5U'_`--&CU^OU`'Y\_\`!5;_
M`(-X/@O_`,%$?!.LZQHNBZ3\.?BYY3SZ?XGTBV%K'>7&,A;^*,!9T8@`R8\Y
M1RK$`HWPI_P15_X+._%7]B_]LB3]CK]K2_U*^U"VUA-`T/7M3N_M5WH]X^/L
M]K-.23/:7`:,PS$DIYL8),3`Q?O@XW*1QR,5_/[_`,'HW[&-IX=U+X6_M!:-
M`+34;V9O"&NSQ#899%1[FPE)&/G"QW2%CSA(@"-H%`'[,?\`!1GPY8>,/^"?
MGQPL=2LK:]L;CP%K8D@GC#H^+"9@2#W#`$=P0",$5^(/_!D)\.M)UGXU_'[Q
M5<6D3ZYH.CZ/IEG<E07A@NY[N2=`>P=K.W)_W!7ZO^#OCS=_M0?\$$[GX@:@
MYDU7Q7\%;N^U%LDYNSHT@N"">WG"3&><=><U^7G_``8W?\C/^TO_`->WAK_T
M/5:`/Z#:***`/EO_`(+8_#G1OB5_P28_:'L];T^TU&UT_P`!ZMJ\"3Q"0175
MI:27-O*N>CQS11NI'0J*_.'_`(,C_"UA%^S)\;M<CMD74[OQ3964T^3N>&*T
MWQIC.,!II#P`?G/7`Q^G7_!7?_E%1^TI_P!DP\1_^FRXK\T_^#)&5?\`ACSX
MRH""W_"96Y(!Y`^PQ\D>G!_(^E`'[9L@8'@9^E?*E_\`\$](++_@KOH'[1&C
MVN@Z39Q_#Z^\,:VL",EYJUY)>026\CJ`$(2)9@TA)<XC7!`!7ZCU348=.LYI
M9Y$AAA0O)([!5C4#)8D\`#U->)?\$^OVYO#G_!0/X1^(O&7A2V*Z#HGB[5?#
M-G=BY6XAU>.RF\M+V)E`'E3(5D4=@W4]:`//_P#@LK_P2X\-_P#!4W]CW7?"
M%[:V-OXUTJWDO_!^L2(!+INH*N5C+]1!-@1R+R,$-@LB$?EG_P`&C?[>8_9_
M^)OCG]D/XC6USX>\33:U>:KH,-XOER)J,,2Q:AISJ3E9`MLLB+C&8Y^0=H;^
M@&5/,C9>/F&*_GG_`.#J[_@G=KG[*7[1/A+]L/X3M<:+<7>J6J^(KC3XU5])
MUF$JUGJ`'/$PC".2NWS(D+%FGY`/Z%O.!B+\8]SQ7X__`/!4S]G+1/\`@N5_
MP6%^&GP'T]%F\!_LWZ?<:_\`%#6X9'PKZ@]N8=$C95&RXD2T4EA)PDTQ&'MB
MC^C>%_\`@X5T;XD?\$?="^+OA;3[76/CEXKO(?`>D^"X%+O>>,90B"%(U+$V
M_P`ZW0RPS$R1EEE8"OJ'_@E+^P*O[`G[+]KHVKZB_B+XD>+;N7Q-X_\`$$L[
MW,VO:[<G?<S&5P&9%)\M"0I*H&9=[N2`?0_@?P3I/PV\&:3X=T'3;'1]"T&S
MBT_3K"SA6&VL;:)!'%#&B@*B(BJJJH``````Q16K10!%:WD=X&,;*VPE2`<X
M()!'X$$?4$=JE*@D$@$BOR/_`."!'[7,_P`+OV^?VL_V3/%&HZ@3X6^(&M^)
M_`PU.X>6XFL9=0E^TPAF8(,A[6Z6.-%+&YNI"#SC]<*`([JSAOK:2">*.:&9
M2DD;J&5U(P00>"".,&OP<_X.?/\`@@W\.O`/P`UG]H_X2:+I_@K4O#DL'_"5
MZ!I=HL.G:I;S3)#]KAAC`6&:-Y$+A`$=-SD!U9I/WGKX?_X.-OC!HOP<_P""
M.7QHFUFYCA?Q'I*^'M/B+A9+J[NYDC1$!^\0N^0CLD3GM0!D?\&T/[2VK_M.
M?\$@?AK?:])-<:KX2^T^%);F1]S7,5E*4MV]>+<P(<\DQD]Z^]Z_/7_@UV^`
M^J_`C_@CC\.AK`>*[\83WGB>.!XC&T%O<S-]GZ\L'A2.4'`&)AC(`)_0J@#\
MI?\`@\<_Y1&V7_8^Z7_Z(O*];_X-<?\`E!3\#/\`N/?^I#J=>2?\'CG_`"B-
MLO\`L?=+_P#1%Y7K?_!KC_R@I^!G_<>_]2'4Z`/O^BBB@#^4+]F/X,^,/CY_
MP=#_`!(\,^`_B)JGPI\37?Q/\<36_B?3[-+VXL$BEU.25!"[*C^;&C1'<<`2
M%L';@_HI_P`%9_\`@G+^W1\%?V6]=\<^!OVR_B7\1X?"EC-?:MH5M9+X<OY;
M10&FD@DLW_?,B*7\MMK;5<(69@C?&_\`P2F`/_!W[XY!`(_X6)\0O_0=5K^F
M^:%)XRKJKJ1C!&10!^/7_!HO^UQ\*OBU^R]XF\%Z3X3TGPS\9_#]P+WQAJ"L
M9;WQG%+(YCU.2:5FFD*L621-Q2.1PRA!.%'[#U_,%_P4Z^`GBW_@W+_X+%^&
MOC?\*;!H/AOXOO)=6TNRB016)B=L:EH3@<*@#AHSMPB2PE<O"Q7^CW]EG]I#
MPI^UW\`/"OQ)\$:DFJ>%_&&GQZA8S;@9%###12`$A98W#QNF24>-E/*D``[;
M6-7MM"TVXN[R>.UM;6)IIII&")$B@EG8G@``$DGH!7X#?L=_\%OO#4/_``4$
M^/7[1GB#X*?'CXFR^,KF+PIX$U'PIX56^LM&\-V3G;"KR3*4FN)5CFF1<J)%
MXP20/O\`_P"#A_\`:!\1:%^R]X:^`_P\DD/Q3_:>UN/P-HJQE@]M8NR?VC=-
M@<1)"ZQR-QL2Y+Y`4FOL+]E']G/P]^R+^SEX,^&?A2`0:#X)TFWTJU)14>?R
MT`>>3:`#+*^Z1SCYGD8]2:`/S^;_`(.AO"<BE1^RS^UX">`?^$(AX_\`)FOQ
MT_X)8?MC:1^P?_P7^CU_3_#GB#X<?#3Q[XFO?#DN@:];"TO='T75+D/917`F
M+&);>;[%,[[R=ENV&8-\W]9U?B;_`,'H/[$Z^/\`]F3P%\=]'T\2:K\/-1_L
M'7Y8+)6=M+O6S!+--G*QPW:K&BD$%M2<Y'(8`_;".02@D=`<5\;_`/!P?_RA
MD_:#_P"Q;'_I3#71?\$5_P!ML_\`!03_`()K?#+XC7M^E_XGGTX:3XF8R0&<
MZK:'R+F65(0$B:=D%RL85=L=S'\H&*YW_@X/_P"4,G[0?_8MC_TIAH`^2_\`
M@RI_Y19>/O\`LJNH_P#IHT>OU^K\@?\`@RI_Y19>/O\`LJNH_P#IHT>OU^H`
M*_)K_@\I8?\`#I[15R`W_"PM+^O_`!Z7_P#]>OUD=BB$@%B!G`ZFOQ,_X.9O
M$=__`,%$_P!L7]G_`/8H^'ZRWGB+4=83Q1XFN(_WD>A0-')%%-(H./W5JUY.
MZM\VQH0H)D`H`^FOV`_!]SX%_P"#872+&[8-+-\&M8OU(&!LN;.[N4^OR2KS
M7P9_P8W?\C/^TO\`]>WAK_T/5:_93]JGP!I/PG_X)F?$[PKH-G%IVA>&?AGJ
MNE:;:1X"6MM!I4L448QV5$4#V%?C7_P8W?\`(S_M+_\`7MX:_P#0]5H`_H-H
MHI'<1H6/`49-`'SQ_P`%=_\`E%1^TI_V3#Q'_P"FRXK\%_\`@V*_X)*:7_P4
M&^$/Q4\2:U\5_C/\.;;1]9LM,M8?`/B1-(-ZP@>25[D/!*'VB2(1D%<9DSG(
MQ^ZW_!4?QAI7Q!_X(_\`[06NZ%J5AK.BZQ\)]>O;"_LIUN+6]MY=)GDCFBD0
ME7C=&5E9200P(.*_.?\`X,D`/^&./C,<#/\`PF=OS_VXQT`>L_'/_@U;\+?$
M;X8:MHNG_M0_M2M+?PF-D\2^*H=;TV48R%FM5A@,B[L''F#H?J.^_P"#7KX0
MZK^SY_P3I\2^`M<6(:UX)^)GB+0K\Q$E&GM9TAD*Y`.TLAQD#C'>OT;(!!!`
M(-5-=UVQ\*Z%>ZGJ5W:Z?ING0/=75S<2K%#;1(I9Y'=B%554$DD@``DT`6ZX
M?]I7]GCPM^UA\!O%?PX\:Z>FI>&/&.GR:=?P[5+JK#Y9(RP(66-@KH^"5=%8
M<@5UVA:Y9^)M'M=1T^Y@O;&]B6>WN(7$D4\;`,KJPX964@@C@@@U9?[IH`_E
MN_X,_OA'HGB[_@L#K]QJUG#J%SX!\#ZKJNCRR+S:W7VVQLC,HZ!O(NIU[XW_
M`(U_4D!CH,5_,I_P9N_\I>/BG_V3?5?_`$]:37]-=`!1110!_/A_P<"_\$W_
M`-IOX(_\%2C^UW^S[8>+]?;4QI]T;SPO9B[U3PQJ%K9I8F)K5`\D]K-!`I8F
M-HG6::*50A!D]>_82_X/+OAGXZ\+16'[0'A#6O`WBE``^I^&[1M0T2[`7)<1
M-(;FW))P$_?@XR9!D*/T:_8Y_P""NG[/G[?>N:MIWP@\8:GXODT*V-SJ,Z>$
M]7L+&Q3&0);JYM8H(W8`E49PSA'*@A&(\\^*W_!>7]B#X:^.+O1]>^,_@6\U
M:T;;.^GZ=<ZO"&!QC[1;02Q$@\'#G!ZXH`\L^)W_``==_LB^'9(+3P?K7CWX
MH:Q>"..ST[PUX4O([B\GD?8D""\6WRY..F>H`R?EKP)?V/OVA?\`@XF_:+\)
M>+_VDO`NM_`+]F3P*_VW3OAY<W\R:UXFN^4=YLI%+&&PRF:2*%D@?9`NZ:2Y
M'ZD?LI?M?_!+]KWPU+KOP@\8^#/&5I`!]J.C31&YLLDA1/#Q+"3AL"15)&2,
MBN9_;<_X*H?`3_@G)+X83XT>-7\%'Q@MRVC;M"U#45O!;>4)\&T@E"%//BX?
M:3O&,\X`/>O#GA^T\*:+:Z;I]K;6.GV$*6UK;6\8CBMXD7:J(H`"J```!P`,
M5/J.HQ:59R7$[".&%"[N2`JJ!DDD\`8[FO@C_B*+_85_Z+E_Y9OB#_Y!I&_X
M.B/V%&Z_'$'Z^#/$'_R#0!\`_P#!R!_P5:^&_P#P4\_9*\,_";]G2'QE\6+]
MO%T.I:GJ6C>&K_[!:?9X9HEM<R0JTLTCW,3+Y8*[1][+!3Z7_P`&['_!8#X:
M?LE?LN^"OV5?C9;>*_A1\4?#VN3:1H=GK>@7JIKYU+4[B:)5*Q$P2)/<-$XG
M"+]Q@[#>(_TJ_8@_X*I?`/\`X*07GB2V^"_C@>-9O",=O)JRC1-0T[[(MP91
M#S=P1!]QAD^YNQMYQD9YK]J+_@ME^R]^QE\9;_X??$[XGVOA?QAID$%S<Z?)
MHFHW)C29!)&?,AMWC.5(.`Q(R,XH`^K:\#_X*`?\%*/A7_P37^'6G:]\2M4U
M%+KQ%++9^']%TJQDOM4\0W:)N^S6T2\;SE5#2,D89T!<%AGP[_B)D_8>_P"B
M[:=_X3FL?_(E4M0_X.>_V%["Y2.;XX0NY&0T?A+7)E`SZI9$`\=.O2@#\#/V
M)/VMO&'[.W_!:P?M0^(?@S\1H_#NN>+=;UO5-'L].GFNK"UU7[6)0DSQ+YSP
M"ZW#(3S?*P3'NRO]0/[$'_!1/X._\%&O`>J>(_@]XPB\6:;H=TEEJ(-C<V4]
MC,T8D5'BGC1\%3PP!4D,`Q*G'GW[/G_!<#]DS]J77ETKP;\;_!=UJDFSR;34
MWET:>Y9C@)$EZD)E?./D0%AD9`KZIMYDF4L@P#[8H`^=O^"IW_!._P`,_P#!
M3?\`8X\3?#'Q`+6RO+J/[;H6K/!YLFB:G$K>1<J.NWEHW4$%HI9%!&[-?A__
M`,$KOVW_`(N?\&W_`,<_$/P6_:8\"^*['X-:_JH:+6;6SEN+72[YE^6^L9@1
M'=VLT:@RQ1YE7R@542QRPO\`TFGG@C(-)L7CY1Q[4`?SR_!G_@JQ=?'C_@O%
MX0_:7^*OPP^*?AWX'Q^'+_PY\-=3F\,7UTFEPLC*;]UMXY%F>42W"2^1YAC^
MUQJ6=(@Q_?\`^&WQ%T;XM^!-)\3>'[IK[1=<M([VRG:%X6EBD4,I,<@5T.#R
MKJK*>"`>*VA$B@`*H`]J55"YP`,]<#K0`M?"'_!P9^TS\)OAI^P/X[^&/Q#6
M]U+Q/\7_``GJ]CX)T*TTBZU"XUC5+>*-X"GDHP0P7,EI,6D*@;`1N(VU]WTC
M(K$$J"1ZB@#^:O\`X-S?VS/BE_P2&\=:]X)^./PK^,OA[X._$:X2\MKZ;P5J
MCKH>JHJH;@1^6&>*6W"K+Y:22#[/;E5P'K[B_P""\/\`P5O^%WQ]_8;\8_`G
MX-R>(/BY\6?B?I%FMMX?\.:%>W5QI%I+-%,T]Z@17@<1+@0,#,'DBWQ*C%A^
MN1C4XRJG;TXZ4U+6*)BRQ1JS``D*`2!T_*@#^9W_`(-^?^"OOB#_`()&_"KQ
M1\+?B3\!/BWK'A36?$,WB1=5T#1I7U*QNFMK>V>WDMI_*1XR+1#N$J,AWY5P
M0%_5C0O^#E_X":MI=K/<>#?C_I=S<KN-G<_#R\>:'D@!C$70DXS\KL,$=\@?
MH9M'H/RI0`!@``4`?`'BW_@HQ^T3^V'X:.D_LW_LW^//`UYJ/GV,WC3XT6\7
MAK3=!;"E+B+3EDEO+[(W!2(U17V[MZ[U'HW_``30_P""3?A_]@*\\4>--6\2
MZE\4/C;\1)_M'B[Q]K4(6]U`$AOLMO'DBWM@RJ?+!)8JNXE8XDC^MQ"@X"*!
M]*<`!T`&:`/@C_@O/_P5`\`_L/\`[+_B/X>WHO\`Q!\4/BWX:U'2/#'A?3+:
M2:YNA/#);&ZD*@K'$C29Y^>0J50'#E/Q8_X-R_\`@H#??\$B/B?\37^(OP<^
M,&L>'OB!IMDJS^'O#KW%W:7-I),8U:*9HD,3I<S98/N5HT`4AF*_U.M&K,"5
M4E>A(Y%+@>@H`_*CQW_P=X_L]_#>R@EU[X5_M):.+PNMN+_PK86?V@H`7V&6
M_4-MW+G!R-R^M?(WQ*_X+6_M3_\`!>NYE^"O[,WPCU+X=^!?%UPWA_Q-XNN&
MDU(6ME-'(LYNKSR5M[&,VS,S1H)+AR`L3LS*C?T(8'H*1HU8@E5)'3(Z4`?D
MA_P6;_;&^'7_``3!_P""9EK^QYX(M=:\8_$KQ5\.$\(Z!HUGISO*=,>W>RGU
M2Z:%5CW-'#=/B,,SS#)0(6<?%O\`P;8_MC>/?^"6_P`-OB)I/C_]G']ISQ-X
M;\=7ECJ^AW7A/X?SWT:2QQS1SES(8LJZ^1M*LX_=MPO4_P!("PHARJ(I]0`*
M78IZJ/RH`_*;XX?\';_P7^!^F7T.L?!7]I/1M>B66*UL/$'A>TT=9KE5!$3O
M)=EH^67<0CE0<[3P#\GW/_!03]J__@YA\4V'PH^'OP^U#X)?LZ:U/';^./$4
M#M?&6UCD1[B%M1DBBC=RIC"6EO&)'+'S6:$R%/Z"?+7).U<GVH\M<YVKGZ4`
M8_PZ\#Z;\,O`6B^&]&MQ::/X?L8--L8`2P@MX8UCC3)YX10/PKYE_P""GO\`
MP5_^&G_!,WP]!IFN+K/B7XF>(].GN_"_A'1M.FO+S5F0,JLY0;(H?,&&9F#8
M5RBN5(KZS``Z`"D9%;JH.?44`?R<?\&]G[6UE_P2Q_X*":O\3/C;X;\9>%/`
MOB[PU>>&;O6FT"[>#29KB\M+J.:150NT9:T*80,V9%(4C./ZH_@W\7_#G[0'
MPI\.^-_"&I+K'A?Q7I\.J:5?+#)"+JVE0/')LD577*D'#*&'0@&NDV+@C:,'
MVI0`.``*`"BBB@#^:#_@X<\9Q?\`!+']F#X+_L/_``LN+[0O#[>&QXK\>:C9
M+]G/C.XGE>V5YF$AE8/-:W4CQ.3&%-HB_)"JK^,9=B`"20.G-?TM?\'27_!&
M#QI^WO9>%?CC\(;*X\6>,/"&C?V+JNA6[AYM5TL32W$$MFO_`"TFCDGN-T8R
MTJS)M`*!'_FV\3^#]4\%:]>:5K.GWNDZIITK075G>0M!<6TBG#(Z,`RL#U!`
M-`'H'[''[8WCW]A+X]:+\1_ASK4^C>(M%D!`R6M[Z(GY[>XCR!)"XX93]058
M*P_77_@Y`_:;\/\`_!2C_@D)^RW^T/H]E%I\][K]]I-W9961M+NI;=A=V^[[
MVT3:?E2=NY/+8KRN/PXKJKCXV>++KX06WP_E\1ZU+X(M-5;7(=#>Z<V$5^T7
ME-<K$3M$AC^3<!G;QF@#E:***`/WI_X,<E#>,/VDP0"#9^'/_1FIU^X'[6O[
M&?PX_;;^$FH^"OB1X2T3Q-HNHPR1C[7:H\]B[*5\^WD(+0S*"=LB$,#^5?A_
M_P`&.'_(X_M)_P#7GX<_]&:G7]"=`'\7G_!.3]EW0/%__!:#X:_"?Q)%;:[H
M%A\2$TO4(;FU26WU:&SNV+Q2Q/E3%,(=C*<C:["OZX/$/_!/'X!^*=&DT[4/
M@A\(KVPF`#V\WA#3WC8`@CY3#C@@$>A`(Y`K^6O_`()I?\K)7@__`+*WJ'_I
M3<U_7O0!^*O_``6%_P"#4+X>_$KX7:WXZ_9QTM/!?C[2;>:_?PM"\CZ5XD5$
MW&W@5V/V2X;;^[VGR2Q"E4#>8OS;_P`&LG_!:3QAX)_:"T7]F7XCZO<ZKX-\
M4O+;^%+K4+AFG\/7Z1EUL@[G/V>;8R)&<E)60+@.V?Z.W17!W*#CU&:_D=^$
M/@NZNO\`@ZB&EZ'8SSC3OVCKZ06]M&6,5M;Z_-+*V!_!'#&[,>@5"3P*`/ZX
MZ**CN+A;="7(4`9R3@"@"2BOSD^)G_!7GX@_MB_M"ZI\'_V*?#'AWQU?>&V>
M'Q5\3?$SW$?@SPT_S*(HVA_>7DY93M\O*'`8"2/>Z7/$7_!';]H/XYM%??$S
M]N[XX0Z@RAVMOA];P>#[*W?'W%%N2TD:Y(!?YF`!;YLY`/T/HK\H/B]_P3?_
M`&]OV,/#$NN_L]?M:^)/C`]E&\UQX3^),$-_=:@JG(C@O+CS,NP[%K<?)]\[
MBH?_`,$G_P#@Y5T?]J+XJ3?!G]H70;7X+_&O3+P:0([EY+;3=:OUE\I[4)-\
M]I=;\(L$COYC`A6W,(Z`/U<HID,ZW,19<@'C_.*_'S_@M)X__;\_X)G:=KGQ
MT\#_`!ZT/Q_\&['6OM%]X6OO!FF6MQX;M;FY\NW@:18O-NK=&>*)I5FCFRR,
M5(\R10#]AJ*^5O\`@DG_`,%4_!'_``57_9EM?&7APQZ7XFTQH[/Q3X<>X$MQ
MH%X0<*2<%X9`C/%(!AU!'#I(J?5-`!17/?%/PSKGB_P#K&G>'/$4OA/7+VT>
M*QU>.UCNVTZ8CY)?)E!20*<$JWWAD9'6OQ!_X*__`+=O_!1'_@DKXB\(:3=?
M%#P!\0O#GCVX>ST3Q/9>"[>RO&ND9-UM/;,7BBD8."F&<,H;D%3@`_=^BO(?
MV'_`'Q:^'7P"L+3XV?$&Q^)'Q`NI3>7VH6.CP:7:60>-/]#A2(#S(XV#XE<!
MWW9(`PH];GN%MT9G.%4%B?04`/HK\ZO'7_!5KXE_MX_&'6?AI^Q)H7AOQ+:>
M&YI++Q-\6/%0N(_".B7"'YK:S$2[[^XP004)C^:-L/&WF!^K_P#!&CX^?&6W
MCNOB5^WG\?GU1L2LG@1;?PA9PR%0&0);??C!SC=CL2,Y-`'Z)45^3?QK_P""
M?G_!0;]B;PK'KWP!_:IUGXWP::F^\\)_$"QM[B_O44+A8+NX,ID=CDE6D@(`
M.'=CM.Y_P2,_X.1M!_;7^*4OP=^-7AN+X-_&^PNCIRV$\LD.GZW>1L4EMHEF
M`DM;E9`5%M*SLQ&%D=OE`!^I%%1I*+F`E"5)R/<5^-W_``6'^*W_``4!_P""
M5-K-\9O#'QTT;XL?!^VUE5U#0M0\#Z;9RZ!#/*1!'</!")9;<,4A,RS1ONDC
MROS%@`?LK17S)_P2J_X*?^!_^"IO[,.G>._"\B6&MVQ6T\2:`\OF7&@7VW+1
M,<#?&V"T<@`#KV5E=%^FZ`"BN7^-7A3Q+XY^%FM:3X/\6/X&\37L&S3]=738
M=2_LV4,#O-O+\DH(!4J2.&."#@C\2/\`@J7^W1_P4;_X)L_M`?#SX8P?$3X?
M_$)?BY=+IW@_Q'8^$;2PN=0O#<10FUFMY&:*"4//`/XHRDJD/N#A0#]WZ*\T
M_93\`?$;X=?!+2M+^*GCVT^)/C>,O+?ZW:Z1'H\$A=MPBC@BXV1@[`Q^9@`6
MYS10!^"/_!#K_@Z<TO\`9J^#GA7X,_M`:=JDWACPG`FF:'XSTU3<2Z=9(JK!
M;7=JHWR1PHK*LL)9]BQIY38+G]E_%/PA_91_X+"?"B+7;G0_A9\:M!N(Q9QZ
MQ;)!=7EB`?,\E;J(BYM7&\DH'1AYA!`W$5_%*&*D$$@BM_X;?%?Q3\&?%UMX
M@\'^)?$'A37K,,L&I:/J$UA>0AA@A98F5UR"0<'D4`?T.?MW_P#!F%X!\;6U
M[K'[/OC>_P#`^JG?+%X>\2.^HZ3(Q8;8DN5'VF!`"WS.+@G`SCDU^`'[2W[,
MOCK]C[XT:W\/?B/X=O?"_BWP_-Y5Y8W."0"`RR(ZDI)&ZD,LB$JRD$$U^LG_
M``2I_P""[7[>7@30;+4]3^%OQ/\`VGOA%!*UI/J">&;V_O;'R4;?Y.K6\+B5
MU+(SBZ\XE4P'C+%Q]H?\'*?["=K_`,%./^"?'@7X\_"?P+KWBGXAZ(EA/:6U
MAI,\^O7FB7N=]FUI$&D>6">6.4H03#MNN!ES0!_,?17T#_PZ;_:FVY_X9M^/
M6"<?\B!JN<_]^*\H^*WP,\:_`?Q<?#_CKPEXE\%:\J+(VG:]ID^FW:JV=K&*
M95<`X/)%`'[?_P#!CA_R./[2?_7GX<_]&:G7]"=?SV?\&.'_`"./[2?_`%Y^
M'/\`T9J=?T)T`?Q\_P#!/?Q-8>$/^#C/P??ZE<QVEH/C'=6WF.<+YDU]/%&O
M_`I'5?QK^OR?6K6VMEGEN(8X&Z2,X"'C/4\5_%[\+_V9K;]LO_@M#_PJR^NY
M;'3/''Q3N],U"XAD$<T5FVHRFX,3,CJ)?*5]A9&4/MR,9Q^Z.N_\&7W[,-YI
M5Q%8>,?C)8W3PR+#-)JUC,L4I7$;LGV-=R@\E05+=F7N`?6'_!2;_@MW\#_^
M">'@743J/BO3/%?Q#$31Z3X)T2\2[U74+EA^Z258RWV:(GDR2X&T,$$C[4/Q
MC_P;R?\`!&#XD>`_V@_$W[7/[15G)I7Q1\;SWVHZ5H-S#Y-UI\NHN9;J_N8U
M($,\BRRQK;L,QK+)O4/M"?CWXW\$_$;_`(-UO^"NNGM/;VNOZK\-M434=,O9
M;-K>S\6:1<1LGF(KAMGFP/)$2A?R9TD56=HLU_6S^R;^TCX5_;!_9U\(?$[P
M3="\\,>---BU"R8E#+`",/!*$+*LL4@>)U!(5XW7)Q0!Z(3@$^E?DU_P=%_M
M\^*/`'PQ\!_LR_"JYG'Q-_:&O4TR<6S,+FWTN29;<1*5^93=3N(<@',<=PN`
M2"/UE;H:_G:_:(\92_''_@]"\(Z5K%P6TSP7K.EZ=IL<F!Y*VVBB^"C)(^:[
MDE8=_GZ9-`'[@?L#?L5^$/\`@G]^RQX4^%O@VSABT_PW:*ES>>4%GU:[8`SW
MDQ'WI)9,L>3M`51A44#V6@``8``%%`".@<'@9(QFOQ._X.X/^"4.G?$CX'2?
MM->#=*@M_&/@=(+7Q>+:)@^MZ466&*Y?9RT]JS(N\C)@9MS;;=%'[95Q?[1'
MP2TS]I#X%>-?A_K4D\.C^.=!O?#U_)`VV98+NWD@D*G^\%D8C.1G%`'Q'_P;
M3?\`!3#4/^"B?_!/BU3Q=J<>I_$GX9WH\.:_/)>":\U*$1JUGJ$JL3(#+%NB
M,C9\V:TN&!ZA?JG_`(**>!+3XE?L%?&S0[\R+::KX#URTE>-@LB*^GSJ64D$
M`C.1D$9`X-?@A_P91_%#6]%_;M^+?@:"XC'A_7?`JZW>PE`6DNK'4;6"W<,>
M0%CU"Z!`X)8>@K^@O]M$!OV.OBR#C!\&ZP.>!_QXS4`?R9_L?>*?C]_P1<D^
M#?[5?A^R%W\/_B;;W$";))'TW5HH[F:";2[W`'E3D0--$3N'RJZ%C'*J?U8?
ML'_MS^`?^"A'[-^@_$OX>ZHU_H^LJ4GMIL+>:3=+@2VES&"?+FC)Y&2K*5=2
MR.C'XT_X(S?LF^"?VV_^#<;X6_#?X@:5'JGAKQ1HFI6]P`%%Q;/_`&K>F.XA
M=@VR>)L,CX.U@.".#^37PQ\?_&/_`(-0?^"FE]H'B.#4?%7P?\6R![@6B>5:
M^+]+4MY5W!Y@VQWUL91NCR,,&C+F.5)B`?U+U^;/_!RCX=LM<^'G[)XNK>.8
MS?M'>%+(DY#>5+%?[TR.0&VKG'H*^]?@)\>/"7[2_P`(/#_CSP+KMEXE\)^*
M+5;S3=1M6)CGC)P00V&1T8,CHX5T=65@&4BOA?\`X.._^2??LD_]G,^#O_16
MH4`?HM"#'&Q)+<YK\DO^#GC]N'Q3%%\,/V0_A;?KI_CW]H^]M]-U*\-S)`;'
M39[Q+2*$E%)"74Y='8$XBMIT*,)1C];@<1$GH,U_/?J'CS_A>W_![1I%K>EK
M_3?#%[)I=C;WF'2V^Q^%II6"`E@`+I995QC#-G`8F@#]POV,_P!E+PK^Q+^S
M)X.^%W@ZRAM=#\'Z=%9)(L21R7TJJ/-NI=BJ#--)ND=@!EW8UZA0`%&``!10
M`CQAN=H+=,U^%O\`P=X_\$OM.'@+3_VK/!%I)I?B?P]>6FG^-)+/$;7=N[)#
M::@6!!$\4ODP%@"S)+%D@0C/[IUYS^U]\#M)_:5_98^(W@#6XU?3/&/AR^TF
M=N-T0E@=!(I(.&1B&4X.&4&@#Y@_X-[?^"D5Y_P4H_X)T>'O$?B.X6Y\?^$;
MF3PSXHD&U3=W,"HT5V5#$YG@DB=B0H,OG!5"J*]G_P""JOP\L/BC_P`$T/V@
M-%O[:TN$O?AYKAC,\0D6&9+":2&7![QRHCCN&0$<BOQ9_P"#(KXLSV7QC^.W
M@?,CVFJ:/IFN("GRQO;SRP,0=W!872Y&#G8.5Q@_N-_P4&_Y,)^-^>_@'7?_
M`$W3T`?RI_LA?$KX^_\`!"GXA_"+]H'3].:\\!_%O1TO!%',QTWQ)I_F`3V,
M[8_<W417<IP2A*L-Z%E;^J_]BC]L_P`"_MX_LZ>&_B5\/M4&IZ%XA@#M&S+]
MITV?:#+:W"ACLFB)VLN2.A!*LK'XX_X)Z_L0>`O^"@__``;P?!OX:?$/2UO]
M#UGPC$\-S$%%YI-TDDWDWEJ[*?+FC+'!P0RLR,&1V4_D+^RS^T+\8O\`@UM_
MX*2:MX`^(,-_KWPL\03*VJV]M&YM-=LF(2'6--WE5%S'RKJ6P=LD+L&"2(`?
MU.5^</\`P<&^#+*\\9_L1>(G5_[1TW]I;PEIT)!&WRKAYI)`>,YW6T7?'!Z\
M8^]?@W\8/#GQT^&>A>+?">L6NO\`ASQ'9QW^G:A;,6BN87&5(S@@XX*L`RD%
M2`017Q!_P<!_ZC]C'_LZ7P3_`"OJ`/T'4!<@``"BE'4T4`?P=?M)_`C6/V7O
MC[XU^''B&2UEUWP)KU]H%\]MO,$TMK.T+2QEU5C&Y0LA*J2I!P,UQ%?TW_\`
M!8;_`((6^!O^"V6A67[0_P"SMXV\)R^.=>LK>-[EKG?HOBR",*B-)+&ID@NX
MXE\O<RME8DB=4*[T_#7XI_\`!$7]KKX.^(GTO5OV=?BQ>W*$J7T+09M>MLC&
M<3V(FB/7J&YYQG!H`7_@G;_P6&^.?_!-OQSHMSX*\=>(;CP;I]R&O/!M[>O<
M:'?P-,LL\8MY"T<$DA7'GQ*LHW-AN2#_`%%_\%G?VT/%?[)__!(7XB?&CX;7
M4>E>);'3-*GTBXN;6*X-D;[4;*V\TQ2!XV=([EB`P9=P&01Q7\\7['7_``;>
M?&GXIVR^,_CA':?LY?!W2E6ZUOQ'XTGCT^[@M]S*1':2,LB2%@H'V@1+\X(+
MG"G]R_\`@Y`MM/L?^#>GXL6^DSO<Z7;Z?X92SE<Y:6`:YI8C<\#JH!Z#KT'2
M@#\'/#O_``<[_MM>'O$,VI'XUW&H/=S1S7%O>>&-'EMI`BA=BH+4>2K``,(M
MF3EOO'-?K!_P2J_X.#OAY_P6CU=/V>_VE/A9X/A\4>)HY&T]19_;O#7B*6,R
M3"'R+DR/:7"1(K1EI)!(\;E7C<Q1O_-'71_!_P")^L?!+XJ^&O&7AZX-IKWA
M/5;76-.G&1Y5Q;S+-$W'/#HIH`_KU_X)@?\`!&+PY_P2D_:D^-6N_#V\8?#?
MXHVFE2:5HT\TD]WX?GM9+PS6WFR$F6`BXC,;LQDQN5\E1))]R4C*&P"`0*BO
M]0BTRW>:=A'#&I=W/W4`ZDT`?R'?\$TO^5DKP?\`]E;U#_TIN:_KWK^,#]B+
MXV66F_\`!<SX<>.M-U6#3]%U+XS6ET;^XV)''876KA97<O\`*BF"5LL3\H)(
M((S7]GD5PD^=IR1SZ'VH`_-[_@Y7_P""3"?\%&_V-AXC\)Z7'<?%?X3P7.IZ
M`D8D\S6+0JK76FA(\[WD6-7A!4D2Q*@*++(:_,K_`(-(O^"L3?`#XXS_`+-_
MC'45B\(?$J_^U>%IYV1%T[6BH4P%V((2Z5$55RP\^.-53,[M7]+$D8D4@J"#
MZ\BOY;/^#IW_`()2:C^Q5^U\?C9X*T^6U^''Q4O#>3RVK-MT/726DGBX&42;
M!GC.?O&90%6-00#^I))5F0E3D&OYA?\`@M%XAD_8#_X.@="^+.I)-!H%YJ_A
MCQENB#J\EC'%!:7>&)Y+-9W0X)7G&#@BOU=_X-R/^"Q=K_P4M_93B\-^+]6M
M'^,_PZMX[378"^)];M!A(=553][>2$FVY"S#<0BS1*>"_P"#JC_@D]J/[=/[
M+>E_$WP+87FH_$;X1PS.--M(/.EUW2I7C,\2J!O:6$KYT87.5\]0K,Z8`/U5
MTW4[?6+&*ZM9HKBVN$62*6-@Z2HP!#*PX(((.14]?E!_P:W_`/!6W1OVKOV2
M=)^"?B_5[>U^*WPKLQIUI:SOMFUS1H55;>X3/WI(5Q#(HRP$:2'[YV_J[#,L
MRDKD8]1@T`.JGKVLVGA_1[N]OKNWL;.SA>>XN)Y!'%;QJI+2.Q("JH!))(``
MSD5<)P"?2OS>_P"#A+]NJ^\)_`R/]FKX3Z8/'/Q]_:*M9?#&E^'+1]]Q8:5=
M12QWE_,H&V.,PB6-6E>-%_>3%MEM)0!\!?\`!E!^S+>:A\9OC3\9YXM4MM-T
MS2K;P9IDK6^++49+JX2\NU$F.98%M+/*@\"[!/45^U__``4S\3W?@G_@F[^T
M'K5B8UOM(^&OB.]MRZ[D$D>EW+KD=QE1Q7&?\$>_^"<FE?\`!+O]AGPQ\,;:
M2TOO$"N^K>)M2MP=FI:I.%\YU)52T<:K'!&64,8X$R,YK3_X*_ZF=-_X)7?M
M(MO"!_ACXABSU^_IMPF.G?-`',_\$((T3_@CU^STJ(J(?!UJ<#ID[LG\3D_C
M71?\%1_^":'@K_@J/^R]JWP\\5I'IU]M-UH&O0P))=Z!?`Y6:/</F1L;)(\C
M>C,`5;:ZQ_\`!&?0K#PY_P`$GOV<[;39S<6TGP\T2Z=C()-LTUE%-,N0!C;*
M[KCJ,8/(KZ78!@00"#P:`/Y@O^"7O_!0GXH?\&Z/[=6N?`+X]VFHQ_"[4-36
M/4XXS-<P:3N8K%K6G$@&6UD4*9%50[H/NB6/RS^JG_!PAXKTSQU\&/V.=:T:
M_M-4TC5OVD/!5Y97EK*LT%W!)!?O'+&ZDAD9&5@P)!!!KO/^"Z/_``1>\._\
M%8?V>7_LQ--T+XN>$X6F\+Z[(@19\`EM/NG"EC;29.",F)]K@$;T?^?C]EW]
ML'XM^`O'7P1_8\^)FF:A;6?P\^/_`(;\06%KJ@,=[X:GBNYX+BR`(^:&1[SS
M0<X4JQ7(EX`/Z\22(&(&<`^U?S4_\%#O'#?\$Z?^#MW0OB5JEO;Z3X9US7-#
MU5[S4&>&!=.O]/BTR_O0['!2-S>-G(4-$5.`&`_I83E,'H:_(?\`X.R?^"5>
MJ?MB_LZ:-\8?`NF-J7C?X2VTRZG8P1%[G5M&<[W\O`)>2V<&4)QE))^K!%8`
M_76T<R0AB0V[G@Y'3L>XJ2OR\_X-G?\`@K_IW[=O[)NF_#7QAJUI;?%OX5V,
M.FS6T]R3=^(=+B18[?4$#_-*X4"*<J7(D59&V_:$4?J$D@D!(!&*`%K!^*OB
M"U\)_"_Q)JM[/%:V6F:7<W<\TK*B11QQ,S,Q8@```DDD``5N2RK!$SMG:@R<
M#)K\T/\`@X._;)\0:_\`#RV_9&^"EK<>)_CI\?K7^S)+"S=/^)!H<C;;NZNB
MP(CCFB$L0+8"QF>3<IC3<`?('_!D;\`Y;?1/CK\4)[1UM+JYT[POIUP449>)
M9;F[0-][@2V1P"!SSD@$?KW_`,%1=9G\._\`!,W]HG4;8H+FP^&7B2XBW#*[
MDTJY89'<9%9/_!*?]@O1/^";G[#O@SX6:4]O=WVEP&\UW4(EP-4U2;#W,X.U
M2R;ODCR,B*.)225R<?\`X+9>.(_`7_!)/]HJ[>0Q"Y\!:KIV<*03=6[6P7G^
M\9<<<\\<XH`=_P`$3T4?\$COV=`%`!\`Z4<?6V3^=9__``5\_P""4W@W_@JU
M^R[>>#]<AL]-\5:(DE[X1U\QCSM%OBF-I;:6^S2D(LT8^^JJ>'CC9>C_`."/
MNBQ:!_P2F_9O@@:1XY/AKX?N<N06#2Z=!*PX[;G.!V&/K7T<RAE((!!ZCUH`
M_F/_`.".'_!5KX@?\$)/VO-:_9N_:*M]3L/AI_;#VU^+H232>$+M_NZA;$*3
M-8S#8[HG#)()X_FWI-^L/_!>_5+;6]&_8JO;*X@N[.[_`&H?`\T$\+B2.9&6
M]*NK#AE((((X(--_X.`?^").E?\`!5+X$'7O"]GI^G_&KP3:D^';]BL"ZQ`&
MWOIMU)C)C;+M$20(I6)W*DDF?PW_`&(/^"B/Q7UKQ]^S#^R1\2=.NGL_AA^T
M+X5U;29-31X-5\.FWOY+6;2I489:-7NF9`^'AV-'\R&-80#^MD=310.IHH`_
MA'^!'[77Q6_9=GN9/AK\2O'G@$WIS<CP_KUUIJ7/3_6+"ZA^@^\#T'I7O;_\
M%\_VQ6\.?V4/V@_B"MK_`'UN8Q<_>W?Z_9YO7_;Z<=.*^0**`/1/CQ^UY\5O
MVH]0ANOB3\2?'/CR:VW>1_;VN7.H+;`DDB-9798UR3PH`YZ5_4M_P7U\/WWB
M;_@W+\?66F6-WJ%[)X>\,3"&VA:60I%JNERR/M4$[4C1W8]`JDG@5_)+7]EO
M_!2']L;Q%^P!_P`$8];^+GA.VL+KQ%X4\,:,FGK>QF6!)KNXLK)9&0$;@AN-
M^W(!*`'@F@#^.#PYX9U'QAK-OINDV-YJFHW3;(+6TA::>9L=%102QX["OT7_
M`."1_P#P1"^('COXR:#\6?CIH<_P>^`OP]O8/$&O:UXTB.DQZG!`XE%O#'.`
MSK*RJC2$!`C-AF;:C>@_![_@\4_:A\(_$'3[[Q?8?#[QAX>B<"]TL:0=/DGC
M)Y\N>)\QN!T+*ZC/*MTK]A/^"C7[,?@C_@X5_P""2^F:Y\.=1CGU.^LQXJ\$
M7DC+$T&H(CH]A<\X3?\`O8)!G$<@#9;RQD`UO^"4?_!8[3O^"K7[9'QWL?!,
M=U'\+/AGI^BVFA3W,7E3ZQ<3S7_VF]*$!XXW$,*1QO\`,%CW$(TC1I1_X*^?
M\$[/VK?^"ANJ2^#/`7QW\)_#7X*:QI2VFLZ4NF3#5=0E._S5EF0%I('!53&L
ML2%2RLCCEO@;_@R;\,:EX)^*O[46C:Q97.G:KI2:!:7EI<(8YK6:.;4U>-U/
M(96!!!]*_:[XT?M(ZI\'O$\&G6?PK^*'CJ.XMA<&]\-VEA-:PDNR^4QGNX6#
MC;NP%(PR\]0`#\.3_P`&/?BD:?N7]H?0#=!"1&?"$H0MC[N[[7G&>^W..<=J
M_1G_`()N?L5?MN?LF_$O0=%^*/[1G@[XL?!_28)K>2VO=+ED\0R#RG\G;=N@
MD)$Q0DS2S'RPR#^$K[]_PW7KW_1NW[0/_@MT?_Y8T?\`#=>O?]&[?M`_^"W1
M_P#Y8T`?0E<+^TE^SAX-_:V^"VO_``]^(.@67B;PAXGMOLNH:?<Y"R#(975E
M(:.1'5721"&1E5E((!KS7_ANO7O^C=OV@?\`P6Z/_P#+&C_ANO7O^C=OV@?_
M``6Z/_\`+&@#\J-0_P"#17XG?LR_M!VOQ"_9H_:/?PAJ6DS>=I3ZQ:2PWUD&
M&V1)+FWRDR,I8%3`JNK%64C)/Z_?L6^`_C#\/_@C#IOQR\;^&/B'XYBN9&.K
MZ)HQTJ!H"J;$>/<5:0,'RZK&I4J-@(+-S'_#=>O?]&[?M`_^"W1__EC1_P`-
MUZ]_T;M^T#_X+='_`/EC0!\K_P#!13_@VM^'?[6OQ9E^+'PM\4ZS\!?C-]K&
MH?V[X>!6RNKG.6N)+>-HVCG;G,L,B%F9F<.Q))\.="_X*A?LW:1#X;N)?V;/
MCIIMG\EMK^I7E]I.K2Q*H5!.$2./?QDD*Y)R2[$YKZH_X;KU[_HW;]H'_P`%
MNC__`"QH_P"&Z]>_Z-V_:!_\%NC_`/RQH`^=KCP]_P`%+OVAK.XT?4=:_9I^
M`>EW#[)-;T:WO_$>N0H1U@AG/V4]3DR$'(&,<D^W_L$_\$K_``'^PK=:OXDC
MO-;^(/Q7\6@?\)-\0/%-S]NUW6B&#>7YC<00`JF(8\#$4>XR,@:MK_ANO7O^
MC=OV@?\`P6Z/_P#+&C_ANO7O^C=OV@?_``6Z/_\`+&@#Z#*[4(48..*_/+_@
MK1_P3%_:2_X*D6^O_#R/XU>!?AK\#;I[2:#3+#P]<7VKZT\8CD(U"1ID4(EP
MI:-82%($9<,R@CZ*_P"&Z]>_Z-V_:!_\%NC_`/RQH_X;KU[_`*-V_:!_\%NC
M_P#RQH`^>?\`@E!_P3Z_:M_X)N:3X<^&.J_%3X2^/_@;H<TKQQSZ-?6_B'3X
MG,DA@M763RA'YS[OWWFD`D*5&T+^A5?/?_#=>O?]&[?M`_\`@MT?_P"6-'_#
M=>O?]&[?M`_^"W1__EC0!]"$!@00"#7P!_P5"_X(:^'OVW?VJOA!\<_"$NC^
M%OB=\//%>CZCK-S.&CM_$VEVMW%*\<WEHS&ZB2/$+D88?NW(78T7O?\`PW7K
MW_1NW[0/_@MT?_Y8T?\`#=>O?]&[?M`_^"W1_P#Y8T`?042LJD,<G-)+`DP.
MY03BOG[_`(;KU[_HW;]H'_P6Z/\`_+&C_ANO7O\`HW;]H'_P6Z/_`/+&@#Y)
M_;__`.#9WP#^T+\88?BW\$?%>J?L]_%^VU`:G_:6@JPTZZN,@M-Y$;HUO,2"
M3)`R@EF9XY&8FMCX?P_\%0O@+H<&@ZC:_LQ?&B*U39%KMQ?W^DW\P"HJ^<B1
MQQ;N&)V)R2>>@KZ>_P"&Z]>_Z-V_:!_\%NC_`/RQH_X;KU[_`*-V_:!_\%NC
M_P#RQH`^<+WP7_P4J_:;L;G0]9\3?L[_`+.^C7)=)M;\-6M[XCUY492`(8[A
MA;KP3ERRN"%*XY->^_L"?\$O/`7[`\&L:MIUQK?CCXD^+B)/%/C[Q1=G4/$'
MB%_ERLDS<I""JA8DPN%4MN8;CI?\-UZ]_P!&[?M`_P#@MT?_`.6-'_#=>O?]
M&[?M`_\`@MT?_P"6-`'T%LV1D(,>E?G+_P`%7O\`@EE^TO\`\%3O[=\"7/QP
M\"?#CX)274%S9:/I?AVYO=2UDQ['7^T97F08252ZI"0A(0LI95(^F/\`ANO7
MO^C=OV@?_!;H_P#\L:/^&Z]>_P"C=OV@?_!;H_\`\L:`/$/^"5/[$G[5_P"P
M%H7A7X7^+OB=\)OB'\%/"R30VLSZ5J$/BBV@,9,-K%)YOD"&.4\>8)&$?R!@
MH14^\Z^>_P#ANO7O^C=OV@?_``6Z/_\`+&C_`(;KU[_HW;]H'_P6Z/\`_+&@
M#Z$90ZD$`@]J_//_`(*+?\$']!_:Q_;U^#7[1G@>\TCPEX]\!^+]$U?Q,LT3
M+;^)K"QNXIRQV*3]L1(@B.W#KM5F`52/HC_ANO7O^C=OV@?_``6Z/_\`+&C_
M`(;KU[_HW;]H'_P6Z/\`_+&@#Z"B!6,!NOUS17F_P2^.NJ?&E]5-W\/_`(@_
M#\:;Y.P>)K2RB^W;]^?)^SW,V=FP;MVW[Z8SS@H`_A-HHHH`*_K0_P"#A+_E
M6V^('_8"\)_^GG2:_E0^%OPJ\0_&GQ_H_A;PMI%_KWB#7[R*PT^PLH6GGNII
M#A455!)/X<#FOZ__`/@L_P#LF>)?CY_P1-^)WPOT*.34/$=KX8L)[>WM(C,]
M_)I=Q:WK11+D%FE%H44=27'!/%`'\;]?L+_P:??\%91^R]^T7+\!?&>J/'X"
M^*EZG]ARSN!%I&NL`D:C/1+L!(CU_>I!@`%V/X]R1M$Y5E*L.H/45)8W\^F7
M4<]M-+;SPN)(Y(V*O&P.0P(Y!!YR*`/[?/@G^PEX:^!'[:'Q9^,7AH)877QB
MTW28=;T^*(1Q&]L6NA]L7'\4T=PH<8&7B+Y+2-CWEMJ8)'7\:_/K_@W;_P""
MML'_``4\_8V2#Q'<L?BK\-H[72?%0DVAM4W1D0:DH7`Q<"-]P`&)8Y0%"E"W
MU?\`M9?%J^\!^#['2-!\/:]XO\2>)YS;PZ1HDMI'J#V2;3>7"-<WEHD2I&1&
M)O.'ERW%OA7+!&`/5(98[A`R%64C(/J/6LS6/'.A^'KP6VH:KIMC<%!)Y=Q<
M)$Q4D@'#$9!((_"OG#_@D_XUN],_9\U/X7Z_I6M^'/$/P3U:3PI_9>M7%G/J
M,&CA5N-%DF>UFFAD<Z7/9I)(KD-/#<`G*M4/_!6WX,^#M0_8*_:'\6W_`(;T
M*[\2R?"[5[(:E<V<<URD5O97LD"*[`E0DMS*PVXP9"?3`!].Z%XETSQ/#))I
MU[9WT<+;7:"19`AQG!QWQ574OB!H&C7IMKW5]+L[@*'\N>Y2-]IS@X)Z'!_*
ML?X?_`?P3\,/&.LZ_P"&/#6D:!JNOV=G8:C)86XMENH;1KAK=6C7"90W4_S!
M0Q#X)(50OR[_`,%K?A'X6N_V,-:UJY\/Z-=:W>^,O!"27T]I'+<F+_A*]&B,
M8D8%A'L)!0';\[<?,<@'V+H?B#3O$UFUSIMY9W]NK;3);RK*@.`<94D9P0?Q
M%+JNOZ?H-MYU]=6UE"./,G=8T'..K8'4BLWP+\,/#7PQMM3B\,Z!H_A^/5[K
M[=>II]G';+=7'DQP^:X0`,_E0Q)N/.V-1V%>*_"CQC#XU_;S^,.F:_;S?VGX
M"T[0?["%P%>&#3;Z"Y=[F`$91YKJ&\AE8'YEL8A_#@`'T):W$-[`LL3))&X#
M*R\JP/0@]Q5'6/%^D>'[V*VOM1L+.XG`:..:9(WD!.!@$\\\5\[?LO\`AN;X
M1_MR?&3P5X:BCL_AHF@>'/$=MID!6.RT+6KR;58KZWMHE&V%98+.QN7B7:!)
M<O+M+7+,V=^W]9WL?[37[/U_HWA/0_%^NPW?B.W@T[4KM;&.^C?0[HO;>>T4
MH42%%!4J5;`+$!<T`?5,,\5PA9"K*.XJK;^(;"[U&XLXKB&6ZM-AFB4Y>$."
M5+#^'(!QGK7AG_!,-]&3]C/PXFARZA#I[W^K3+H][;BVN/"+2ZG=3-H#PAF$
M/]F&3^SQ&"%1;,!0JA5&;^VK\&/'"^.M`^*_P;DLI/B9X/TZYAN/#=W*EI8?
M$;3-\;MI-U.1^ZE4M(]I<-E;>::3<#%/<*X!]#6>N6-_=2P03PRS0G;(BL"4
M.2,''3D$?4&H->\9:-X6EC34M2T^P>4;D%Q.D98>H!/3WKS#]B[XI_#7]H+X
M>ZI\0/A[I=OI-UXDU-T\3VD^G#3]9T_5K=$@GLM3@^_%>V^Q8W1R<;05+*RL
M?,?^"CFBZC/\?_V7]3\.>%O"/BGQ;IWCS4%TZ#7]0?3;=5/AO6)'!NH[6ZDB
M`,,<@VPMN>"/.W:&4`^I]+U:SUNQ6ZLYX+JV?.V6)@Z-CK@BJ?\`PFVB[;QA
MJ6GLNG_\?1$Z'[-R1\_/R\@]<=#6)\!/"H\'?"?2+&3P[H/A2_>+[9J>E:*X
MDL+2_N#]HO!%((XO-4W,LS>88T+EBQ52Q%?-?[5OP33PI^V/X33PR--TK2?V
MEK:\\"_$&W%F-U\MKIMY>VNH1LN/]*6V@O;,LQ(*7<+-N^RQQL`?7FGZE:ZM
M8)=6TL4]O(N])$(974C(((ZC%5T\4:6^K"P6]LS?'G[/YJ^;C`.=N<XP0>G<
M4>'O#MGX3\-V^F:?9VNG6%A`EM;6MK$D,-O$B!$1$4!5554``````8`XKXY\
M%Z)XY^$7Q:\$Z7XZ\,_#OXE?"N]\;S:IX-\;Z/J$UOKN@W=^+N6"6]M)5:.?
M<;F6V-Q;7)+B17:!59]@!]K;!Z#\J-@]!^5+393MB8Y(P#T&30`Q[F%+E82R
M"5QN5.,D>N*>^V-"S!0%&3VK\_?V[/B#XWT3]IOPK\9]+\%^/)/!GP)UQ/M_
MB%-2TM?#O_"//%/;^))YH4OX[Z1H5D2;RVM)MLN@Q&,`3NU??-S;)JVD7$$C
M.T=PC1L4?:V",':PZ'G@\8H`R1\5?"S#(\0:&1Z_;8L'_P`>K>B9)EW*`1]*
M^#]!_9X^'MQ_P6R\9Z'/X'\(2:')\!]`(L/['MS:AFU_68F/E[-H+(%4G'*C
M'05]Y*H08`P*`$D*1H68*%49)]*I:=XETS6+VXMK2]L[FXM&V31Q2J[PMDC#
M`'(.01@^AJ])C82V,"OFW]E/1M)TC]M/]J34(+*RM;R[\1:`MQ<1PJDDX3P_
M8[-[`98`LV,YQN/K0!]);!Z#\J8T\2W"PDH)'!8+QD@8R?H,C\Q3$O8[NP6>
M"17BD4.CCD,I&01ZC%?!GQ%_:%\3:9^V#\.?C.G@?Q]:?#J35G\#W?B>6_TN
M3PY=^']4>&&ROHH8K][HL^K1V$BW#VB@6US)N98U#D`^]+^]M]+LY;FYEAM[
M>%=TDDC!40>I)X`K)E^(WAZ`R[]8TM1#$L\A-P@"1MMVN3G[IW+@]/F%7-9T
MVV\1^';NRO+6"_L[V)K>XMKF(217$;#:Z.C##*5)!!&"*_*SXA^$_!/P,U3X
M;^`_&$-M--\)/$B?"CQ'');V,KZE\-[K4=+N='N)DN`/M%K#=2>&["XEVL$%
MQK&U-S&9`#]4TUC3K^[F@CNH)+BUQYT22_/%N&1N4'*Y'3/6BO+OV7/`5N]O
MXM^($")!=?%36!KF^.02J]E%;0V5@5+P1RHLEG;07#0R!FBGNKE=[K@T4`8/
M_#I_]EG_`*-I^`'_`(;S2/\`Y'H_X=/_`++/_1M/P`_\-YI'_P`CT44`;_PI
M_89^"7[.WC&/7_A]\'?A9X%UUH7MCJ/A[PI8:9=F)@"T?FP1*^TE5)7.#M'I
M7JFJD@H02"`?YK110!XSXE_X)J?LY?$?Q3JNO^(O@!\$]>UW6+R6\O\`4=1\
M#:7=7=].[EGEEED@+N[,22S$DDDDU2_X=/\`[+/_`$;3\`/_``WFD?\`R/11
M0!VGP2_9*^%/[,EU?2_#;X9?#WX>R:TJ)J#^&O#MGI+7ZQJQC$IMXT\P(7<J
M&SC>V,9->.>+-7NY/^"P?A:T:ZN&M;;P%<+#"9&,<0FG=Y0J]`':VMF;'WC;
MQ$Y*+@HH`H?"G4+B3_@KE\7E:>9@/"=C!@N2/+B2TDB3_=1[NZ91T5KF8C!D
M;/1?\%<I&D_8MUNR9F:SU6YBL+V`G,5Y;R*ZR0R+T>-UX9&R&'!!HHH`]B_9
MEU6ZUW]G?P)?7US<7M[>>'K">XN)Y#)+/(UNA9V8Y+,2223R37SE_P`%K;J5
M/V9M$MA+(+>X\16TDL08[)6ACFN(68="8YX8I5)^[)$C##*""B@#ZF^%]W-J
M'PL\.W%Q+)/<3Z5;22R2,6>1C"I+$GDDDY)-?E9_P=N?$?Q%^SY^R/\`#WQY
MX!U[6O`_CA?&UOH8\1:!>RZ9JPT^;3[Z::S^U0LLOV>26""1HMVQGAC8@E%(
M**`/O3_@F/=R^(/V`_@_K]_+)?:[XH\(Z/JNLZC<,9;O5KQ[*%7N;B5LO-,P
M1`9')8A%R>!7D'[>NH7%K_P44^`TL4\T4ME=V:6[HY5H%N;QH;@(1]T2Q`(X
M'WU`5L@8HHH`]<^`R+I?[:_QTL[51;6=PNCZC+!$-D<ET]J\3SLHX,K1PPH7
M/S%8HP3A5`R-#UZ_D_X*L:_IS7MVVGCP)&_V8S,8=RW,94[,XR#)(0<<;V]3
M110!]$:%X3TKPY?ZM=Z=IFGV%WKUV+[4YK>W2*34;A88K=9IF4`R2""""(,V
M2(X8USM10/@G_@MQK-YX9\??";5]-N[G3]6TA-3EL;VVE:*XLGD6&*1HI%(9
M"T;NC%2"59E/!(HHH`^D/^":MO&W[&OA/4#&AO\`6FN]0U"YVCSK^YDNI?,G
ME;K)*V!EV)8X&37GG[>NK7=G^VM^S3'#<W$4::W<3*J2,H5VDM;=F`'\1AGG
MB)ZE)I%^Z[`E%`'UO<\V\@(R"I_E7Y'?\$[?'>N:]_P<0_M"^`;[6=6O?`O@
MNPDU;P]X<GNY)-)T&\DEC$ES:6K$Q03.+FX#21JK$3RY)WMDHH`_72LCX@W,
MEGX"UR:&1XIHM/G='1BK(PC8@@CH0>]%%`'QMX+4:M_P13UFUN@+FUD\.ZMI
M[0R_/&UM]HGA\@J>#'Y7[O9]W9\N,<5]`_L0SR2_L;>!B[NYBTA8DR2=B(65
M%'H%4!0.@``'`HHH`^<8]1N(/^"YCND\R/=:*-,F97(,MI'IXN8[=CWB2>66
M54/RB21V`#,2?NVBB@!&`92"`0:_'_\`:3\4ZI<_MK_$+P_)J5_)H/BGQ-]C
MUK36N'-GJ\&Z*W\JXBSLF3R%6+:X(V*%QM&***`/TW_:]U*YT3]E7Q[=65Q/
M9W-OH5RT4L+F.2,^6>58<@_2OF/XP6L6M_\`!%FR@O8H[R`:#I"".=1(@5+^
MU"#!XPH50!VP,=***`/JG]F[5[O6_P!F'P%?WMU<7E]>>&-/N+BXGD:26>1K
M6-F=V/+,6))).23FOE_]M#0+#6_$?[745[96EY'/^SKIB2+-"LBR*)/%K`$$
@<@-S@]^:**`/M?3HD@LHU1%1=H.%&!D\G]:***`/_]D_
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
