INTERNAL CONTROL RPT

REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM

To the Shareholders and Board of Directors/Trustees of
BlackRock Maryland Municipal Bond Trust, BlackRock
Massachusetts Tax-Exempt Trust, BlackRock
MuniHoldings New York Quality Fund, Inc., BlackRock
New York Municipal Bond Trust, BlackRock New York
Municipal Income Quality Trust, BlackRock New York
Municipal Income Trust II, and BlackRock Virginia
Municipal Bond Trust:

In planning and performing our audits of the financial
statements of BlackRock Maryland Municipal Bond Trust,
BlackRock Massachusetts Tax-Exempt Trust, BlackRock
MuniHoldings New York Quality Fund, Inc., BlackRock New
York Municipal Bond Trust, BlackRock New York Municipal
Income Quality Trust, BlackRock New York Municipal
Income Trust II, and BlackRock Virginia Municipal Bond
Trust (the "Funds"), as of and for the year ended August 31,
2020, in accordance with the standards of the Public Company
Accounting Oversight Board (United States) (PCAOB), we
considered the Funds' 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 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 Funds'
internal control over financial reporting. Accordingly, we
express no such opinion.

The management of the Funds 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 Funds' 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 Funds' 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 August 31, 2020.
This report is intended solely for the information and use of
management and Board of Directors/Trustees of the Funds and
the Securities and Exchange Commission and is not intended
to be and should not be used by anyone other than these
specified parties.
Deloitte & Touche LLP
Boston, Massachusetts
October 21, 2020

MATERIAL AMENDMENTS

BLACKROCK NEW YORK MUNICIPAL INCOME QUALITY TRUST

(THE “FUND”)

SERIES W-7

VARIABLE RATE DEMAND PREFERRED SHARES (“VRDP SHARES”)

CUSIP No. 09249U303

Amendment to Notice of Special Rate Period

February 12, 2020

BlackRock New York Municipal Income Quality Trust

100 Bellevue Parkway
Wilmington, Delaware 19809

To: Addressees listed on Schedule 1 hereto

     In accordance with the Fund’s Statement of Preferences of Variable Rate Demand Preferred Shares, dated September 13, 2011 (the “Statement of Preferences”), the Fund hereby notifies the Liquidity Provider, the Remarketing Agent and the Holders of the VRDP Shares that the last day of the Special Rate Period has been extended from April 15, 2020 to April 15, 2021 in accordance with the terms of the Amended and Restated Notice of Special Rate Period, dated March 15, 2019 (the “Notice of Special Rate Period”).

     The last day of the Special Rate Period shall be April 15, 2021, or such later date as the Special Rate Period may be extended pursuant to the terms of the Notice of Special Rate Period.

     As of April 15, 2020, the section entitled “Special Redemption Provisions” in the Notice of Special Rate Period is hereby deleted in its entirety.

     As of April 15, 2020, the definition of “Base Rate” in the Notice of Special Rate Period is hereby deleted in its entirety and replaced with the following: “Base Rate” means, with respect to an SRP Calculation Period, the SIFMA Municipal Swap Index on the SRP Calculation Date for such SRP Calculation Period.

     As of April 15, 2020, the definition of “LIBOR Rate” in the Notice of Special Rate Period is hereby deleted in its entirety.

     As of April 15, 2020, the definition of “Ratings Spread” in the Notice of Special Rate Period is hereby deleted in its entirety and replaced with the following:

NOTE: Neither the Fund nor the Tender and Paying Agent shall be responsible for the selection or use of the CUSIP Numbers selected, nor is any representation made as to its correctness indicated in any notice or as printed on any VRDP Share certificate. It is included solely as a convenience to Holders of VRDP Shares.

     “Ratings Spread” means, with respect to an SRP Calculation Period, the percentage per annum set forth below opposite the highest applicable credit rating assigned to the VRDP Shares, unless the lowest applicable rating is below A3/A-, in which case the Ratings Spread shall mean the percentage per annum set forth below opposite the lowest applicable credit rating assigned to the VRDP Shares by Moody’s, Fitch or any Other Rating Agency, in each case rating the VRDP Shares at the request of the Fund, on the SRP Calculation Date for such SRP Calculation Period:

Moody’s/Fitch	Percentage
Aaa/AAA	0.84	%
Aa3/AA- to Aa1/AA+	1.20	%
A3/A- to A1/A+	2.00	%
Baa3/BBB- to Baa1/BBB+	3.00	%
Non-investment grade or Unrated	4.00	%

     Capitalized terms used but not defined in this Amendment to Notice of Special Rate Period shall have the meanings given to such terms in the Statement of Preferences and the Notice of Special Rate Period.

[Signature Page Follows]

2

IN WITNESS WHEREOF, I have signed this Amendment to the Notice of Special Rate Period as of the date first written above.

BLACKROCK NEW YORK MUNICIPAL
INCOME QUALITY TRUST

By: /s/ Jonathan Diorio

Name: Jonathan Diorio

Title: Vice President

[Signature Page – BSE Amendment to Notice of Special Rate Period]

Schedule 1

Recipients of this Notice of Special Rate Period

Bank of America, N.A.
One Bryant Park
1111 Avenue of the Americas, 9^th Floor
New York, New York 10036
Attention: Thomas Visone; Mary Ann Olson

Telephone: (212) 449-7358 Telecopy: (646) 736-7286

Email: DG.Pfloats@bofa.com; thomas.visone@bofa.com; mary.ann.olson@bofa.com BofA Securities, Inc.

One Bryant Park
1111 Avenue of the Americas

9th Floor

New York, New York 10036

Email: thomas.visone@bofa.com; dg.temm@baml.com Attention: Thomas Visone

The Depository Trust Company
LensNotice@dtcc.com