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<TYPE>EX-99.77B
<SEQUENCE>2
<FILENAME>c50460_ex99-77b.txt
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                                                                  Exhibit 99.77B


REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors, Trustees and Shareholders of:

  BlackRock Insured Municipal Income Trust
  BlackRock Municipal Bond Trust
  BlackRock Municipal Income Trust II
  BlackRock California Insured Municipal Income Trust
  BlackRock California Municipal Bond Trust
  BlackRock California Municipal Income Trust II
  BlackRock Florida Insured Municipal Income Trust
  BlackRock Florida Municipal Bond Trust
  BlackRock Maryland Municipal Bond Trust
  BlackRock New Jersey Municipal Bond Trust
  BlackRock New York Insured Municipal Income Trust
  BlackRock New York Municipal Bond Trust
  BlackRock New York Municipal Income Trust II
  BlackRock Virginia Municipal Bond Trust
  (each a "Trust" and collectively, the "Trusts")

In planning and performing our audits of the financial statements of the Trusts
listed above as of and for the year ended August 31, 2007, in accordance with
the standards of the Public Company Accounting Oversight Board (United States),
we considered their internal control over financial reporting, including control
activities for 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-SAR, but not for the purpose of
expressing an opinion on the effectiveness of the Trusts' internal control over
financial reporting. Accordingly, we express no such opinion.

The management of the Trusts 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 Trust'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 accounting
principles generally accepted in the United States of America ("generally
accepted accounting principles"). Such internal control includes policies and
procedures that provide reasonable assurance regarding prevention or timely
detection of unauthorized acquisition, use or disposition of a Trust'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 control deficiency 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 significant
deficiency is a control deficiency, or combination of control deficiencies, that
adversely affects the Trusts' ability to initiate, authorize, record, process or
report external financial data reliably in accordance with generally accepted
accounting principles such that there is more than a remote likelihood that a
misstatement of the Trusts' annual or interim financial statements that is more
than inconsequential will not be prevented or detected. A material weakness is a
significant deficiency, or combination of significant deficiencies, that results
in more


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than a remote likelihood that a material misstatement of the annual or interim
financial statements will not be prevented or detected.

Our consideration of the Trusts' 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
significant deficiencies or material weaknesses under standards established by
the Public Company Accounting Oversight Board (United States). However, we noted
no deficiencies in the Trusts' internal controls over financial reporting and
their operation, including controls for safeguarding securities' that we
consider to be a material weakness as defined above as of August 31, 2007.

This report is intended solely for the information and use of management and the
Board of Directors and Trustees of the Trusts listed above, their shareholders,
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/ Deloitte & Touche LLP

Boston, Massachusetts
October 24, 2007
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