REPORT OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM

To the shareholders and the Board of Directors
of Lord Abbett Municipal Income Fund, Inc.

In planning and performing our audits of the
financial statements of Lord Abbett Municipal
Income Fund, Inc. (the "Company"), including the
Lord Abbett Short Duration Tax Free Fund, Lord
Abbett Intermediate Tax Free Fund, Lord Abbett
National Tax-Free Income Fund, Lord Abbett High
Yield Municipal Bond Fund, Lord Abbett Short
Duration High Yield Municipal Bond Fund, Lord
Abbett California Tax-Free Income Fund, Lord
Abbett New Jersey Tax-Free Income Fund, and
Lord Abbett New York Tax-Free Income Fund, as
of and for the year ended September 30, 2020, in
accordance with the standards of the Public
Company Accounting Oversight Board (United
States) (PCAOB), we considered the Company'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-CEN, but not for the purpose of expressing
an opinion on the effectiveness of the Company's
internal control over financial reporting.
Accordingly, we express no such opinion.

The management of the Company 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 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. 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 that 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.

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 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. 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 company's annual or interim financial
statements will not be prevented or detected on a
timely basis.
Our consideration of the Company'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 PCAOB. However, we
noted no deficiencies in the Company'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 September 30, 2020.

This report is intended solely for the information
and use of management and the Board of Directors
of the Company 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
New York, New York
November 23, 2020