<SEC-DOCUMENT>0001137439-21-000932.txt : 20220104
<SEC-HEADER>0001137439-21-000932.hdr.sgml : 20220104
<ACCEPTANCE-DATETIME>20210927172910
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001137439-21-000932
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210927

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:		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>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<TEXT>
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    <div style="text-align: center;">Delaware Funds<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">&#174;</sup>&#160;by Macquarie<br>
      100 Independence, 610 Market Street</div>
    <div style="text-align: center;">Philadelphia, Pennsylvania 19106-2354</div>
    <div><br>
    </div>
    <div style="text-align: center;">Delaware Distributors, L.P.</div>
    <div style="text-align: center;">100 Independence, 610 Market Street</div>
    <div style="text-align: center;">Philadelphia, Pennsylvania 19106-2354</div>
    <div><br>
    </div>
    <div>September 27, 2021</div>
    <div><br>
    </div>
    <div>Filing Desk</div>
    <div>U.S. Securities and Exchange Commission</div>
    <div>100 F Street, N.E.</div>
    <div>Washington, DC&#160; 20549</div>
    <div><br>
    </div>
    <div>Attention: Jeff Long and Jaea Hahn</div>
    <div> <br>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" border="0" id="ze4b32f6152b845e7afbbba5eda73285d" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; color: #000000; width: 100%;">

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              <div>&#160;<font style="font-family: 'Times New Roman',Times,serif;">Re:</font><font style="display: inline-block; font-size: 1px; width: 45.8pt;"> <br>
                </font></div>
            </td>
            <td style="width: 95%;">
              <div>&#160;<font style="font-family: 'Times New Roman',Times,serif;">Delaware Investments<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">&#174;</sup> National Municipal Income Fund (the &#8220;Acquiring Fund&#8221;)</font></div>
            </td>
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            <td style="width: 5%;">
              <div>&#160;</div>
            </td>
            <td style="width: 95%;">
              <div>&#160;File No. 333-258757 <br>
              </div>
            </td>
          </tr>
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            <td style="width: 5%;">
              <div>&#160;</div>
            </td>
            <td style="width: 95%;">
              <div>&#160;<u>Registration Statement on Form N-14 and Request for Acceleration</u></div>
            </td>
          </tr>

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    <div><br>
    </div>
    <u></u>
    <div><br>
    </div>
    <div>Dear Mr. Long and Ms. Hahn:</div>
    <div><br>
    </div>
    <div style="text-indent: 45.8pt;">The above referenced Registration Statement on Form N-14, which was filed on August 12, 2021 and amended through pre-effective amendments on September 23, 2021, September 24, 2021, and September 27, 2021 (the
      &#8220;Registration Statement&#8221;), was filed with the Securities and Exchange Commission pursuant to the Securities Act of 1933, as amended, for the purpose of registering shares of the Acquiring Fund that will be issued to shareholders of Delaware
      Investments&#160;Colorado Municipal Income Fund, Inc. and Delaware Investments Minnesota Municipal Income Fund II, Inc. (together, the &#8220;Acquired Funds,&#8221; and together with the Acquiring Fund, the &#8220;Funds&#8221;) in connection with a transfer of substantially all
      of the assets of each of the Acquired Funds to the Acquiring Fund, pursuant to an Agreement and Plan of Acquisition, a form of which was included in the Registration Statement.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">On behalf of the Acquiring Fund and its principal underwriter, Delaware Distributors, L.P., and pursuant to the requirements of Rule 461 under the Securities Act of 1933, we respectfully request that the effectiveness of
      the Acquiring Fund&#8217;s Registration Statement on Form N-14 be accelerated to Tuesday, September 28, 2021, or as soon as practicable thereafter.&#160; A definitive Prospectus/Proxy Statement will be filed and mailed to Fund shareholders shortly thereafter.
      It is our understanding that you have previously discussed the possible acceleration of the Registration Statement with Mena Larmour and Taylor Brody of Stradley Ronon Stevens &amp; Young, LLP.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">Please contact Taylor Brody at (215) 564-8071 or Mena Larmour at (215) 564-8014 if you have any questions or comments regarding this filing or the acceleration request.</div>
    <div><br>
    </div>
    <div>Sincerely,</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" border="0" id="z1569b1f5f74a4ac99ba52f07bfcfdce3" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; color: #000000; width: 100%;">

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              <div><u>&#160;/s/ Shawn K. Lytle</u></div>
            </td>
            <td style="width: 47%;">
              <div>&#160;</div>
            </td>
            <td style="width: 3%;">
              <div><u>&#160;/s/ Brett D. Wright</u></div>
            </td>
            <td style="width: 47%;">
              <div>&#160;</div>
            </td>
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              <div>&#160;Name:<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 91.6pt"> <br>
                </font></div>
            </td>
            <td style="width: 47%;">
              <div>&#160;Shawn K. Lytle<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 274.8pt"> <br>
                </font></div>
            </td>
            <td style="width: 3%;">
              <div>&#160;Name:<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 91.6pt"> <br>
                </font></div>
            </td>
            <td style="width: 47%;">
              <div>&#160;Brett D. Wright</div>
            </td>
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            <td style="width: 3%;">
              <div>&#160;Title:<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 91.6pt"> <br>
                </font></div>
            </td>
            <td style="width: 47%;">
              <div>&#160;President/Chief Executive Officer<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 366.4pt"> <br>
                </font></div>
            </td>
            <td style="width: 3%;">
              <div>&#160;Title:<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 12pt"> <br>
                </font></div>
            </td>
            <td style="width: 47%;">
              <div>&#160;President</div>
            </td>
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            <td style="width: 3%;">
              <div>&#160;</div>
            </td>
            <td style="width: 47%;">
              <div>&#160;<font style="font-family: 'Times New Roman',Times,serif;">Delaware Investments<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">&#174;</sup> National Municipal Income Fund</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 366.4pt"> </font></div>
            </td>
            <td style="width: 3%;">
              <div>&#160;</div>
            </td>
            <td style="width: 47%;">
              <div>&#160;Delaware Distributors, L.P.</div>
            </td>
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