Dreyfus High Yield Municipal Income Fund

200 Park Avenue

New York, New York 10166

February 17, 2010

Securities and Exchange Commission

Division of Investment Management

100 F. Street, N.E.

Washington, D.C. 20549

Attention:  John C. Grzeskiewicz, Esq.

Re:	Dreyfus High Yield Municipal Income Fund
	Request for Withdrawal of a Registration Statement on Form N-2, filed with the
	U.S. Securities and Exchange Commission on February 11, 2008
	(File Nos. 333-149159 and 811-22179)

Ladies and Gentlemen:

Pursuant to Rule 477 of the Securities Act of 1933, as amended, Dreyfus High Yield Municipal Income Fund (the "Fund") hereby requests that the Securities and Exchange Commission (the "Commission") consent to the withdrawal of the its Registration Statement on Form N-2, which was filed with the Commission on February 11, 2008 (the "Registration Statement").

The Fund believes that withdrawal of the Registration Statement would be consistent with the public interest and the protection of investors because:  (1) the filing was prepared in connection with a proposed initial public offering of the Fund's shares which is no longer contemplated; (2) the Fund has not sold any securities; and (3) the filing did not become effective.

Any questions regarding this matter may be directed to David Stephens at 212.806.6138.

Sincerely,

DREYFUS HIGH YIELD MUNICIPAL INCOME FUND

By:	/s/ Jeff Prusnofsky
	Name:  Jeff Prusnofsky
	Title:   Assistant Secretary