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<SEC-DOCUMENT>0001287695-08-000653.txt : 20081030
<SEC-HEADER>0001287695-08-000653.hdr.sgml : 20081030
<ACCEPTANCE-DATETIME>20081030094026
ACCESSION NUMBER:		0001287695-08-000653
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20080831
FILED AS OF DATE:		20081030
DATE AS OF CHANGE:		20081030
EFFECTIVENESS DATE:		20081030

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLACKROCK VIRGINIA MUNICIPAL BOND TRUST
		CENTRAL INDEX KEY:			0001169034
		IRS NUMBER:				383645607
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21053
		FILM NUMBER:		081149492

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		STREET 2:		MUTUAL FUND DEPARTMENT
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		888-825-2257

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		STREET 2:		MUTUAL FUND DEPARTMENT
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
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<PAGE>      PAGE  2
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<PAGE>      PAGE  3
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<PAGE>      PAGE  9
SIGNATURE   DONALD C. BURKE
TITLE       PRESIDENT

</TEXT>
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<HEAD>
<TITLE>Converted by FileMerlin</TITLE>
<META NAME="author" CONTENT="Haddad, Marc">
<META NAME="date" CONTENT="09/15/2008">
</HEAD>
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<P style="margin-left:0pt; margin-top:3.75pt; margin-bottom:3.75pt; padding:0pt; text-indent:0pt; line-height:9pt; font-size:9pt; color:#000000">REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</P>
<P style="margin-left:0pt; margin-top:3.75pt; margin-bottom:3.75pt; padding:0pt; text-indent:0pt; line-height:9pt; font-size:9pt; color:#000000">To the Shareholders and Board of Trustees of <BR>
BlackRock Virginia Municipal Bond Trust:</P>
<P style="margin-left:0pt; margin-top:3.75pt; margin-bottom:3.75pt; padding:0pt; text-indent:0pt; line-height:9pt; font-size:9pt; color:#000000">In planning and performing our audit of the financial statements of BlackRock Virginia Municipal Bond Trust (the &quot;Trust&quot;) as of and for the year ended August &nbsp;31, 2008, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered the Trust'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-SAR, but not for the purpose of expressing an opinion on the effectiveness of the Trust's internal control over financial reporting.&nbsp; Accordingly, we express no such opinion.</P>
<P style="margin-left:0pt; margin-top:3.75pt; margin-bottom:3.75pt; padding:0pt; text-indent:0pt; line-height:9pt; font-size:9pt; color:#000000">The management of the Trust is responsible for establishing and maintaining effective internal control over financial reporting.&nbsp; In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls.&nbsp; 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 generally accepted accounting principles.&nbsp; 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 tha
t 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 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.</P>
<P style="margin-left:0pt; margin-top:3.75pt; margin-bottom:3.75pt; padding:0pt; text-indent:0pt; line-height:9pt; font-size:9pt; color:#000000">Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.&nbsp; 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.</P>
<P style="margin-left:0pt; margin-top:3.75pt; margin-bottom:3.75pt; padding:0pt; text-indent:0pt; line-height:9pt; font-size:9pt; color:#000000">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.&nbsp; 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 Trust's annual or interim financial statements will not be prevented or detected on a timely basis.</P>
<P style="margin-left:0pt; margin-top:3.75pt; margin-bottom:3.75pt; padding:0pt; text-indent:0pt; line-height:9pt; font-size:9pt; color:#000000">Our consideration of the Trust'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).&nbsp; However, we noted no deficiencies in the Trust's internal control over financial reporting and its operation, including controls for safeguarding securities that we consider to be a material weakness, as defined above, as of August 31, 2008.</P>
<P style="margin-left:0pt; margin-top:3.75pt; margin-bottom:3.75pt; padding:0pt; text-indent:0pt; line-height:9pt; font-size:9pt; color:#000000">This report is intended solely for the information and use of management and the Board of Trustees of BlackRock Virginia Municipal Bond Trust and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.</P>
<P style="margin-left:0pt; margin-top:3.75pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:9pt; font-size:9pt; color:#000000"><I>DELOITTE &amp; TOUCHE LLP</I></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:9pt; color:#000000"><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:9pt; font-size:9pt; color:#000000">Princeton, New Jersey</P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:9pt; font-size:9pt; color:#000000">October 27, 2008</P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:9pt; color:#000000"><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt; color:#000000"><BR></P>
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