<SEC-DOCUMENT>0001145549-21-035738.txt : 20210611
<SEC-HEADER>0001145549-21-035738.hdr.sgml : 20210611
<ACCEPTANCE-DATETIME>20210611064928
ACCESSION NUMBER:		0001145549-21-035738
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20210331
FILED AS OF DATE:		20210611
DATE AS OF CHANGE:		20210611
EFFECTIVENESS DATE:		20210611

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:		N-CEN
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-07410
		FILM NUMBER:		211009931

	BUSINESS ADDRESS:	
		STREET 1:		100 INDEPENDENCE
		STREET 2:		610 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19106-2354
		BUSINESS PHONE:		18005231918

	MAIL ADDRESS:	
		STREET 1:		100 INDEPENDENCE
		STREET 2:		610 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19106-2354

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

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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VOYAGEUR FLORIDA INSURD MUNICIPAL INCOME FUND
		DATE OF NAME CHANGE:	19930122
</SEC-HEADER>
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<p style="margin-bottom:4pt;margin-top:18pt;text-indent:0%;font-size:10pt;font-family:'Georgia';text-align:center; font-weight:bold;font-size:10pt;font-family:'Georgia';font-style:normal;text-transform:none;font-variant: normal;"><a name="_5v9epcq61ix5"></a>Report of Independent Registered Public Accounting Firm&#160;</p>
<p style="margin-bottom:12pt;margin-top:12pt;text-indent:0%; font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">To the Board of Trustees/Directors and Shareholders of Delaware Investments<sup style="font-size:70%; vertical-align:super">&#174; </sup>Colorado Municipal Income Fund, Inc., Delaware Investments Minnesota Municipal Income Fund II, Inc. and Delaware Investments National Municipal Income Fund&#160;</p>
<p style="margin-bottom:12pt;margin-top:12pt;text-indent:0%; font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">In planning and performing our audits of the financial statements of&#160;&#160;Delaware Investments<sup style="font-size:70%; vertical-align:super">&#174; </sup>Colorado Municipal Income Fund, Inc., Delaware Investments Minnesota Municipal Income Fund II, Inc. and Delaware Investments National Municipal Income Fund (hereafter collectively referred to as the &#8220;Funds&#8221;)<font style="font-weight:bold;color:#FF0000;"> </font>as of and for the year ended March 31, 2021, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (&#8220;PCAOB&#8221;), we considered the Funds&#8217; internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Funds&#8217; internal control over financial reporting.  Accordingly, we do not express an opinion on the effectiveness of the Funds&#8217; internal control over financial reporting.&#160;</p>
<p style="margin-bottom:12pt;margin-top:12pt;text-indent:0%; font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">The management of the Funds is responsible for establishing and maintaining effective internal control over financial reporting.&#160;&#160;In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls.&#160;&#160;A fund&#8217;s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.&#160;&#160;A fund&#8217;s internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the fund; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the fund are being made only in accordance with authorizations of management and trustees of the fund; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a fund&#8217;s assets that could have a material effect on the financial statements.&#160;</p>
<p style="margin-bottom:12pt;margin-top:12pt;text-indent:0%; font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.&#160;&#160;Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.&#160;</p>
<p style="margin-bottom:12pt;margin-top:12pt;text-indent:0%; font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis.&#160;&#160;A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the funds&#8217; annual or interim financial statements will not be prevented or detected on a timely basis.&#160;</p>
<p style="margin-bottom:12pt;margin-top:12pt;text-indent:0%; font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Our consideration of the Funds&#8217; internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control over financial reporting that might be material weaknesses under standards established by the PCAOB.&#160;&#160;However, we noted no deficiencies in the Funds&#8217; internal control over financial reporting and their operation, including controls over safeguarding securities, that we consider to be a material weakness as defined above as of March 31, 2021.&#160;</p>
<p style="margin-bottom:12pt;margin-top:12pt;text-indent:0%; font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">This report is intended solely for the information and use of the Board of Trustees/Directors of Delaware Investments<sup style="font-size:70%; vertical-align:super">&#174;</sup> Colorado Municipal Income Fund, Inc., Delaware Investments Minnesota Municipal Income Fund II, Inc. and Delaware Investments National Municipal Income Fund<font style="font-weight:bold;color:#FF0000;"> </font>and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties. &#160;</p>
<p style="margin-bottom:12pt;margin-top:12pt;text-indent:0%; font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"> /s/PricewaterhouseCoopers LLP&#160;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:'Georgia'; font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Philadelphia, Pennsylvania&#160;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:'Georgia'; font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">May 20, 2021&#160;</p>
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