90 Hudson Street
Jersey City, NJ 07302
November 19, 2010
VIA EDGAR
Valerie J. Lithotomos
Securities and Exchange Commission
Division of Investment Management
100 F Street, NE
Washington, DC 20549
| Re: | Lord Abbett Municipal Income Fund, Inc. (the “Company”) |
File Nos. 002-88912 and 811-03942
Dear Ms. Lithotomos:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “1933 Act”), the Company and its principal underwriter, Lord Abbett Distributor LLC, hereby request that the Securities and Exchange Commission (the “Commission”) accelerate to 5:30 p.m. Eastern time on November 19, 2010 or as soon as practicable thereafter the effective date of the Company’s Registration Statement on Form N-1A, which was filed with the Commission on November 19, 2010 pursuant to Rule 485(a) and Rule 414(d) under the 1933 Act.
As discussed during a November 18, 2010 telephone conversation between Richard Pfordte, you, and Brooke A. Fapohunda, Assistant General Counsel of Lord, Abbett & Co. LLC, the Company’s investment adviser, any assistance you can provide in meeting this acceleration request would be greatly appreciated.
| Respectfully submitted, | ||
| Lord Abbett Municipal Income Fund, Inc. | ||
| By: | /s/ Thomas R. Phillips | |
| Name: | Thomas R. Phillips | |
| Title: | Vice President and Assistant Secretary | |
| Lord Abbett Distributor LLC | ||
| By: | Lord, Abbett & Co. LLC, | |
| its Managing Member | ||
| By: | /s/ Lawrence H. Kaplan | |
| Name: | Lawrence H. Kaplan | |
| Title: | Member | |
