November 9, 2010
VIA EDGAR
John Ganley, Esq.
Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549
Re: | BlackRock MuniAssets Fund, Inc. (the “Fund”) |
Dear Mr. Ganley:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the Fund hereby requests acceleration of the Joint Proxy Statement/Prospectus on Form N-14 filed on September 15, 2010 and amended as of the date of November 9, 2010 (Nos. 333-169396 and 811- 07642) so that it may become effective by 9:00 a.m. or as soon as possible thereafter on November 10, 2010.
Very truly yours,
BlackRock MuniAssets Fund, Inc.
By:/s/ Jay M. Fife
Name: Jay M. Fife
Title: Treasurer