dtfformn-cen.htm - Generated by SEC Publisher for SEC Filing

Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Directors of DTF Tax-Free Income Inc.

In planning and performing our audit of the financial statements of DTF Tax-Free Income Inc. (the Fund) as

of and for the year ended October 31, 2021, in accordance with the standards of the Public Company

Accounting Oversight Board (United States), we considered the Fund’s 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 Fund’s internal control

over financial reporting. Accordingly, we express no such opinion.

The management of the Fund is responsible for establishing and maintaining effective internal control over

financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to

assess the expected benefits and related costs of controls. A company’s internal control over financial

reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting

and the preparation of financial statements for external purposes in accordance with U.S. generally accepted

accounting principles. A company’s internal control over financial reporting includes those policies and

procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect

the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that

transactions are recorded as necessary to permit preparation of financial statements in accordance with U.S.

generally accepted accounting principles, and that receipts and expenditures of the company are being made

only in accordance with authorizations of management and directors of the company; and (3) provide

reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition

of a company’s assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect

misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that

controls may become inadequate because of changes in conditions, or that the degree of compliance with the

policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists when the design or operation of a control does

not allow management or employees, in the normal course of performing their assigned functions, to prevent

or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of

deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a

material misstatement of the company’s annual or interim financial statements will not be prevented or

detected on a timely basis.

Our consideration of the Fund’s 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 that might be

material weaknesses under standards established by the Public Company Accounting Oversight Board

(United States). However, we noted no deficiencies in the Fund’s internal control over financial reporting and

its operation, including controls over safeguarding securities, that we consider to be a material weakness as

defined above as of October 31, 2021.

This report is intended solely for the information and use of management and the Board of Directors of DTF

Tax-Free Income Inc. and the Securities and Exchange Commission and is not intended to be and should not

be used by anyone other than these specified parties.

/s/ Ernst & Young LLP

Chicago, Illinois

December 17, 2021