<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>exh.txt
<TEXT>
Colonial Investment Grade Municipal  Trust (Fund)

77L Changes in accounting principals and practices

The Fund has proposed to revoke its ss.171(c) election under the Internal
Revenue Code, thus changing its accounting method for premium amortization.

As required, effective December 1, 2001, the Colonial Investment Grade
Municipal Trust has adopted the provisions of the AICPA Audit and
Accounting Guide for Investment Companies and began amortizing and
accreting all premiums and discounts on debt securities as required
for adherence to generally accepted accounting principles. The
financial statements and notes to financial statements have been
adjusted accordingly for the Fund, which were materially impacted
by this change.


</TEXT>
</DOCUMENT>
