Stradley, Ronon, Stevens & Young, LLP
2005 Market Street, Suite 2600
VIA EDGAR TRANSMISSION
Filing Desk
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention: Jaea Hahn
|
|
RE:
|
Delaware Investments National Municipal Income Fund (the “Registrant”)
|
|
|
|
|
Dear Ms. Hahn:
On behalf of
the Registrant, attached herewith for filing pursuant to the provisions of the Securities Act of 1933 (the
“1933 Act”) is the electronic version of
the Registrant’s Registration Statement on Form N-14 (the
“Registration Statement”) which contains a Prospectus/Proxy Statement and related statement of additional information (
“SAI”) to accomplish the proposed reorganizations of the Delaware Investments Colorado Municipal Income Fund, Inc. (the
“Colorado
Fund”) and Delaware Investments Minnesota Municipal Income Fund II, Inc. (the
“Minnesota Fund”) with and into
the Registrant (the
“Acquiring Fund”).
This Registration Statement is being filed to register Common Shares of
the Registrant that will be issued to shareholders of the Colorado Fund and Minnesota Fund (each, an
“Acquired Fund”) in connection with the
transfer of substantially all of the assets of such Acquired Fund to the corresponding Acquiring Fund, pursuant to an Agreement and
Plan of Acquisition, which is included in the Registration Statement. The Agreement and
Plan of Acquisition is being
submitted to a vote of the shareholders of each Acquired Fund at a special shareholders meeting currently scheduled to be held on
October 11, 2021.
The calculation of the registration fee is provided on the Registration Statement facing sheet and the amount shown thereon has been wired to the U.S. Securities and Exchange Commission.
If you have any questions or comments regarding this filing, please call me at (
215) 564-8071 or Mena Ryley Larmour at (
215) 564-8014.
Very truly yours,
|
|
Kate Williams
|
|
|
Macquarie Investment Management
|
|
|
Mena Ryley Larmour
|
|
|
Bruce G. Leto
|
