Seward & Kissel LLP
1200 G Street, N.W.
Washington, D.C. 20005
Telephone: (202) 737-8833
Facsimile: (202) 737-5184
www.sewkis.com
March 23, 2009
VIA EDGAR
Mr. Keith O'Connell
Securities and Exchange Commission
Division of Investment
Management 100 F Street, N.E.
Washington, D.C. 20549
Re: AllianceBernstein Municipal Income Fund, Inc. - National Portfolio
Pre-Effective Amendment No. 1 to Registration Statement on Form N-14
File No.: 811-04791
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Dear Mr. O'Connell:
Pursuant to Rule 477 under the Securities Act of 1933, as amended ("1933 Act"),
AllianceBernstein Municipal Income Fund, Inc. (CIK#0000798737) (the
"Registrant") hereby respectfully requests withdrawal of the following
Pre-Effective Amendment (the "Amendment") to its Registration Statement
on Form N-14 for National Portfolio, a series of the Registrant:
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Pre Effective
Amendment Number Date Filed Submission Type Accession Number
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1 3/20/2009 N-14/A 0000919574-09-007445
- -------------------- --------------- ----------------- ----------------------
The Registrant requests withdrawal of the Amendment because an incorrect 1933
Act File Number was indicated with the filing of the Amendment. The Registrant
has re-filed the Amendment with the correct 1933 Act File Number (Accession
Number 0000919574-09-007631).
If you have any questions regarding this matter or require additional
information, please contact me at (202) 737-8833.
Sincerely,
/s/ Young Seo
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Young Seo
00250 0457 979901