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787 Seventh Avenue New York, NY 10019-6099 Tel: 212 728 8000 Fax: 212 728 8111 |
January 29, 2013
Via EDGAR
Laura Hatch
Division of Investment Management
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: Comments to Shareholder Reports of the registrants identified on Exhibit A (the “Registrants”)
Dear Ms. Hatch:
This letter responds to certain comments provided by the staff of the Division of Investment Management (the “Staff”) of the Securities and Exchange Commission (“SEC”) in telephone conversations on December 17, 2012 and January 18, 2013 regarding the responses of the Registrants contained in the letter to the Staff dated December 7, 2012 (the “Response Letter”).
For your convenience, the substance of the Staff’s comments has been restated below. Each Registrant’s joint or individual responses to each comment, as applicable, are set out immediately under the restated comment.
Comment No. 1. | Certain Registrants have made return of capital distributions, which in some cases were significant. In the Response Letter, the Registrants informed the Staff in Response No. 27 that the distribution yields are included in the annual shareholder reports. The formula used to calculate the distribution yield in the Annual Report includes return of capital, however, return of capital should not be included in the calculation of the yield. In future reports, do not include return of capital when calculating the distribution yield. (e.g., BlackRock Enhanced Equity Dividend Trust (BDJ), BlackRock EcoSolutions Investment Trust (BQR), BlackRock Global Opportunities Equity Trust (BOE), BlackRock International Growth and Income Trust (BGY), BlackRock Real Asset Equity Trust (BCF) and BlackRock Resources & Commodities Strategy Trust (BCX).) |
Response No. 1: | Pursuant to our conversation, the Registrants will revise all future shareholder reports to replace the term “Yield on Closing Market Price” with “Current |
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January 29, 2013 Page 2 |
Distribution Rate on Closing Market Price.” The Registrants also will add footnote disclosure to the “Trust Summary” section of all future shareholder reports to clarify that the Current Distribution Rate consists of income, and, where applicable, net realized capital gains, and/or, tax return of capital. In all future annual reports, when disclosing the Current Distribution Rate, the Registrants will add a cross-reference to the “Financial Highlights” section for the actual sources and character of distributions. In all future semi-annual reports, when disclosing the Current Distribution Rate, the Registrants will add a cross-reference to the “Additional Information–Section 19(a) Notices” section for the estimated character of dividends measured for financial reporting purposes.
Comment No. 2. | For BlackRock Debt Strategies Fund, Inc., on the Statement of Operations, income tax is included in the “unrealized appreciation/depreciation on investments” line item. The Registrant informed the Staff in Response No. 25 of the Response Letter that income tax is not being shown as an expense on the Statement of Operations because it was deemed immaterial. The Staff notes that income tax for the Fund for the relevant period was 0.02%. The Staff is of the view that this amount should be included in the expense ratio. Please provide a restatement of the Financial Highlights reflecting the income tax in the expense ratio or explain why a restatement is not appropriate in this situation. |
Response No. 2: | The suggested change to include income tax expense as a line item in the Statement of Operations and as a component of the expense ratio will be made in all future shareholder reports, effective with the BlackRock Debt Strategies Fund, Inc. annual report for the year ending February 28, 2013. In future shareholder reports, operating expense ratios from prior periods will be restated to reflect income tax expense, where applicable, for comparative purposes. |
Comment No. 3. | The Staff disagrees with Registrant’s Response No. 31 in the Letter. The Staff believes that net expenses on the Registrant’s website should be calculated inclusive of interest expenses. If the Registrant wants to continue to show the net expenses exclusive of interest expense on its website, it should also include a ratio showing net expenses inclusive of interest expense. |
Response No. 3: | Each Registrant will add the ratio of net operating expenses, inclusive of interest expense, to its website as soon as practicable. |
* * * * * * * * * *
The Registrants acknowledge that they are responsible for the adequacy and accuracy of the disclosure in its documents, and acknowledge that the Commission is not foreclosed by its comment process from taking any action with respect to the Registrants’ documents.
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January 29, 2013 Page 3 |
Should you have any questions concerning the above, please call the undersigned at (212) 728-8294.
Sincerely,
/s/ Maria Gattuso, Esq.
cc: Ben Archibald, Esq., BlackRock Advisors, LLC
- 3 - |
Appendix A: Funds examined:
Registrant | File # |
Financial Statement Date |
Prospectus Date |
BBIF Government Securities Fund | 811-21197 | 3/31/2012 | 7/26/2012 |
BBIF Tax-Exempt Fund | 811-21198 | 3/31/2012 | 7/26/2012 |
BBIF Treasury Fund | 811-21199 | 3/31/2012 | 7/26/2012 |
BIF Government Securities Fund | 811-03205 | 3/31/2012 | 7/26/2012 |
BIF Money Fund | 811-02752 | 3/31/2012 | 7/26/2012 |
BIF Multi-State Municipal Series Trust | 811-05011 | 3/31/2012 | 7/27/2012 |
BIF Tax-Exempt Fund | 811-03111 | 3/31/2012 | 7/26/2012 |
BIF Treasury Fund | 811-06196 | 3/31/2012 | 7/26/2012 |
BlackRock Balanced Capital Fund, Inc. | 811-02405 | 9/30/2011 | 1/27/2012 |
BlackRock Basic Value Fund, Inc. | 811-02739 | 6/30/2011 | 10/28/2011 |
BlackRock Bond Allocation Target Shares | 811-21457 | 3/31/2012 | 7/27/2012 |
BlackRock Bond Fund, Inc. | 811-02857 | ||
BlackRock Total Return Fund | 811-02857 | 9/30/2011 | 2/1/2012 |
BlackRock California Municipal 2018 Term Trust | 811-10499 | 12/31/2011 | NA |
BlackRock California Municipal Income Trust | 811-10331 | 7/31/2011 | NA |
Blackrock California Municipal Series Trust | 811-04264 | ||
BlackRock California Municipal Bond | 811-04264 | 5/31/2011 | 9/28/2011 |
BlackRock Capital Appreciation Fund, Inc. | 811-06669 | 9/30/2011 | 1/27/2012 |
BlackRock Core Bond Trust | 811-10543 | 8/31/2011 | NA |
BlackRock Corporate High Yield Fund, Inc. | 811-07634 | 2/29/2012 | NA |
BlackRock Corporate High Yield Fund III, Inc. | 811-08497 | 2/29/2012 | NA |
BlackRock Corporate High Yield Fund V, Inc. | 811-10521 | 8/31/2011 | NA |
BlackRock Corporate High Yield Fund VI, Inc. | 811-21318 | 8/31/2011 | NA |
BlackRock Credit Allocation Income Trust I, Inc. | 811-21341 | 10/31/2011 | NA |
BlackRock Credit Allocation Income Trust III | 811-21280 | 10/31/2011 | NA |
BlackRock Credit Allocation Income Trust IV | 811-21972 | 10/31/2011 | NA |
BlackRock Credit Allocation Income Trust II, Inc. | 811-21286 | 10/31/2011 | NA |
BlackRock Debt Strategies Fund | 811-08603 | 2/29/2012 | NA |
BlackRock Defined Opportunity Credit Trust | 811-22126 | 8/31/2011 | NA |
BlackRock Diversified Income Strategies Fund, Inc. | 811-21637 | 8/31/2011 | NA |
BlackRock EcoSolutions Investment Trust | 811-22082 | 10/31/2011 | NA |
BlackRock Emerging Markets Fund, Inc. | 811-05723 | 10/31/2011 | 2/28/2012 |
BlackRock Energy and Resources Trust | 811-21656 | 10/31/2011 | NA |
BlackRock Enhanced Capital and Income Fund, Inc. | 811-21506 | 10/31/2011 | NA |
BlackRock Enhanced Equity Dividend Trust | 811-21784 | 10/31/2011 | NA |
BlackRock Enhanced Government Fund, Inc. | 811-21793 | 12/31/2011 | NA |
BlackRock Equity Dividend Fund | 811-05178 | 7/31/2011 | 11/28/2011 |
BlackRock Equity Dividend Trust (N-8F) | 811-21443 | 10/31/2011 | NA |
BlackRock EuroFund | 811-04612 | 6/30/2011 | 10/28/2011 |
BlackRock Financial Institutions Series Trust | 811-03189 | ||
BlackRock Summit Cash Reserves | 811-03189 | 4/30/2012 | 8/28/2012 |
BlackRock Fixed Income Value Opportunities | 811-22252 | 12/31/2011 | NA |
BlackRock Floating Rate Income Strategies Fund II, Inc. | 811-21464 | 2/29/2012 | NA |
BlackRock Floating Rate Income Strategies Fund, Inc. | 811-21413 | 8/31/2011 | NA |
BlackRock Floating Rate Income Trust | 811-21566 | 10/31/2011 | NA |
BlackRock Florida Municipal 2020 Term Trust | 811-21184 | 7/31/2011 | NA |
BlackRock Focus Growth Fund, Inc. | 811-09651 | 8/31/2011 | 12/28/2011 |
BlackRock Focus Value Fund, Inc. | 811-03450 | 6/30/2011 | NA |
BlackRock Focus Value Fund (N-8F) | 811-03450 | 6/30/2011 | NA |
A-1 |
BlackRock Funds | 811-05742 | ||
BlackRock All-Cap Energy & Resources Portfolio | 811-05742 | 9/30/2011 | 1/30/12 |
BlackRock Energy & Resources Portfolio | 811-05742 | 9/30/2011 | 1/30/12 |
BlackRock Exchange Portfolio | 811-05742 | 12/31/2011 | 4/27/12 |
BlackRock Flexible Equity Portfolio | 811-05742 | 9/30/2011 | 1/30/12 |
BlackRock Global Opportunities Portfolio | 811-05742 | 9/30/2011 | 1/30/12 |
BlackRock Health Sciences Opportunities Portfolio | 811-05742 | 9/30/2011 | 1/30/12 |
BlackRock Index Equity Portfolio | 811-05742 | 12/31/2011 | 4/27/12 |
BlackRock International Opportunities Portfolio | 811-05742 | 9/30/2011 | 1/30/12 |
BlackRock Managed Volatility Portfolio | 811-05742 | 9/30/2011 | 1/30/12 |
BlackRock Mid-Cap Growth Equity Portfolio | 811-05742 | 9/30/2011 | 1/30/12 |
BlackRock Money Market Portfolio | 811-05742 | 3/31/2012 | 7/27/12 |
BlackRock Municipal Money Market Portfolio | 811-05742 | 3/31/2012 | 7/27/12 |
BlackRock New Jersey Municipal Money Market Portfolio | 811-05742 | 3/31/2012 | 7/27/12 |
BlackRock North Carolina Municipal Money Market Portfolio | 811-05742 | 3/31/2012 | 7/27/12 |
BlackRock Ohio Municipal Money Market Portfolio | 811-05742 | 3/31/2012 | 7/27/12 |
BlackRock Pennsylvania Municipal Money Market Portfolio | 811-05742 | 3/31/2012 | 7/27/12 |
BlackRock Science & Technology Opportunities Portfolio | 811-05742 | 9/30/2011 | 1/30/12 |
BlackRock Small Cap Growth Equity Portfolio | 811-05742 | 9/30/2011 | 1/30/12 |
BlackRock U.S. Opportunities Portfolio | 811-05742 | 9/30/2011 | 1/30/12 |
BlackRock U.S. Treasury Money Market Portfolio | 811-05742 | 3/31/2012 | 7/27/12 |
BlackRock Virginia Municipal Money Market Portfolio | 811-05742 | 3/31/2012 | 7/27/12 |
BlackRock Funds II | 811-22061 | ||
BlackRock Core Bond Portfolio | 811-22061 | 9/30/2011 | 1/27/12 |
BlackRock Emerging Market Local Debt Portfolio | 811-22061 | 12/31/2011 | 4/27/12 |
BlackRock Global Dividend Income Portfolio | 811-22061 | 7/31/2011 | 11/28/11 |
BlackRock GNMA Portfolio | 811-22061 | 9/30/2011 | 1/27/12 |
BlackRock High Yield Bond Portfolio | 811-22061 | 9/30/2011 | 1/27/12 |
BlackRock Inflation Protected Bond Portfolio | 811-22061 | 9/30/2011 | 1/27/12 |
BlackRock International Bond Portfolio | 811-22061 | 12/31/2011 | 4/27/12 |
BlackRock Long Duration Bond Portfolio | 811-22061 | 9/30/2011 | 1/27/12 |
BlackRock Low Duration Bond Portfolio | 811-22061 | 9/30/2011 | 1/27/12 |
BlackRock LifePath Active 2015 Portfolio | 811-22061 | 10/31/2011 | 2/28/12 |
BlackRock LifePath Active 2020 Portfolio | 811-22061 | 10/31/2011 | 2/28/12 |
BlackRock LifePath Active 2025 Portfolio | 811-22061 | 10/31/2011 | 2/28/12 |
BlackRock LifePath Active 2030 Portfolio | 811-22061 | 10/31/2011 | 2/28/12 |
BlackRock LifePath Active 2035 Portfolio | 811-22061 | 10/31/2011 | 2/28/12 |
BlackRock LifePath Active 2040 Portfolio | 811-22061 | 10/31/2011 | 2/28/12 |
BlackRock LifePath Active 2045 Portfolio | 811-22061 | 10/31/2011 | 2/28/12 |
BlackRock LifePath Active 2050 Portfolio | 811-22061 | 10/31/2011 | 2/28/12 |
BlackRock Strategic Income Opportunities Portfolio | 811-22061 | 12/31/2011 | 4/27/12 |
BlackRock U.S. Government Bond Portfolio | 811-22061 | 9/30/2011 | 1/27/12 |
BlackRock Funds III | 811-07332 | 12/31/2011 | 4/30/2012 |
BlackRock ACWI ex-US Index Fund | 811-07332 | 12/31/2011 | 4/30/2012 |
BlackRock Bond Index Fund | 811-07332 | 12/31/2011 | 4/30/2012 |
BlackRock Cash Funds: Prime | 811-07332 | 12/31/2011 | 4/30/2012 |
BlackRock Cash Funds: Treasury | 811-07332 | 12/31/2011 | 4/30/2012 |
BlackRock Cash Funds: Government | 811-07332 | 12/31/2011 | 4/30/2012 |
BlackRock Cash Funds: Institutional | 811-07332 | 12/31/2011 | 4/30/2012 |
BlackRock CoreAlpha Bond Fund | 811-07332 | 12/31/2011 | 4/30/2012 |
BlackRock Russell 1000 Index Fund | 811-07332 | 12/31/2011 | 4/30/2012 |
BlackRock S&P 500 Stock Fund | 811-07332 | 12/31/2011 | 4/30/2012 |
LifePath 2020 Portfolio | 811-07332 | 12/31/2011 | 4/30/2012 |
A-2 |
LifePath 2025 Portfolio | 811-07332 | 12/31/2011 | 4/30/2012 |
LifePath 2030 Portfolio | 811-07332 | 12/31/2011 | 4/30/2012 |
LifePath 2035 Portfolio | 811-07332 | 12/31/2011 | 4/30/2012 |
LifePath 2040 Portfolio | 811-07332 | 12/31/2011 | 4/30/2012 |
LifePath 2045 Portfolio | 811-07332 | 12/31/2011 | 4/30/2012 |
Lifepath 2050 Portfolio | 811-07332 | 12/31/2011 | 4/30/2012 |
LifePath 2055 Portfolio | 811-07332 | 12/31/2011 | 4/30/2012 |
LifePath Retirement Portfolio | 811-07332 | 12/31/2011 | 4/30/2012 |
LifePath Index 2020 Portfolio | 811-07332 | 12/31/2011 | 4/30/2012 |
LifePath Index 2025 Portfolio | 811-07332 | 12/31/2011 | 4/30/2012 |
LifePath Index 2030 Portfolio | 811-07332 | 12/31/2011 | 4/30/2012 |
LifePath Index 2035 Portfolio | 811-07332 | 12/31/2011 | 4/30/2012 |
LifePath Index 2040 Portfolio | 811-07332 | 12/31/2011 | 4/30/2012 |
LifePath Index 2045 Portfolio | 811-07332 | 12/31/2011 | 4/30/2012 |
LifePath Index 2050 Portfolio | 811-07332 | 12/31/2011 | 4/30/2012 |
LifePath Index 2055 Portfolio | 811-07332 | 12/31/2011 | 4/30/2012 |
LifePath Index Retirement Portfolio | 811-07332 | 12/31/2011 | 4/30/2012 |
BlackRock Global Allocation Fund, Inc. | 811-05576 | 10/31/2011 | 2/28/2012 |
BlackRock Global Opportunities Equity Trust | 811-21729 | 10/31/2011 | NA |
BlackRock Global SmallCap Fund, Inc. | 811-07171 | 6/30/2011 | 10/28/2011 |
BlackRock Health Sciences Trust | 811-21702 | 10/31/2011 | NA |
BlackRock Healthcare Fund, Inc. (N-8F) | 811-03595 | ||
BlackRock High Income Shares | 811-05495 | 8/31/2011 | NA |
BlackRock High Yield Trust | 811-08991 | 8/31/2011 | NA |
BlackRock Income Opportunity Trust Inc. | 811-06443 | 8/31/2011 | NA |
BlackRock Income Trust Inc. | 811-05542 | 8/31/2011 | NA |
BlackRock Index Funds, Inc. | 811-07899 | 12/31/2011 | 4/27/2012 |
BlackRock International Growth and Income Trust | 811-22032 | 10/31/2011 | NA |
BlackRock International Value Trust (N-8F) | 811-04182 | ||
BlackRock International Value Fund | 811-04182 | 6/30/2011 | NA |
BlackRock Investment Quality Municipal Trust, Inc. (BKN) | 811-07354 | 4/30/2012 | NA |
BlackRock Large Cap Series Funds, Inc. | 811-09637 | 9/30/2011 | 1/27/2012 |
BlackRock Latin American Fund, Inc. | 811-06349 | 10/31/2011 | 2/28/2012 |
BlackRock Limited Duration Income Trust | 811-21349 | 8/31/2011 | NA |
BlackRock Liquidity Funds | 811-02354 | 10/31/2011 | 2/28/2012 |
BlackRock Long-Horizon Equity Fund | 811-21759 | 10/31/2011 | 2/28/2012 |
BlackRock Long-Term Municipal Advantage Trust | 811-21835 | 4/30/2012 | NA |
BlackRock Maryland Municipal Bond Trust | 811-21051 | 8/31/2011 | NA |
BlackRock Master LLC | 811-09049 | ||
BlackRock Master International Portfolio | 811-09049 | 10/31/2011 | 2/28/2012 |
BlackRock Master Small Cap Growth Portfolio | 811-09049 | 5/31/2012 | 9/28/2011 |
BlackRock Mid Cap Value Opportunities Series Inc. | 811-07177 | 1/31/2012 | 5/30/2012 |
BlackRock Municipal Bond Fund, Inc. | 811-02688 | ||
BlackRock High Yield Municipal Fund | 811-02688 | 6/30/2011 | 10/28/2011 |
BlackRock Municipal Fund | 811-02688 | 6/30/2011 | 10/28/2011 |
BlackRock National Municipal Fund | 811-02688 | 6/30/2011 | 10/28/2011 |
BlackRock Short-Term Municipal Fund | 811-02688 | 6/30/2011 | 10/28/2011 |
BlackRock Municipal Series Trust | 811-04802 | ||
BlackRock Intermediate Municipal Fund | 811-04802 | 5/31/2011 | 9/28/2011 |
BlackRock Value Opportunities Fund, Inc. | 811-02809 | 3/31/2012 | 7/27/2012 |
BlackRock Natural Resources Trust | 811-04282 | 7/31/2011 | 11/28/2011 |
BlackRock Multi-State Municipal Series Trust | 811-04375 | ||
BlackRock New Jersey Municipal Bond Fund | 811-04375 | 5/31/2011 | 9/28/2011 |
A-3 |
BlackRock New York Municipal Bond Fund | 811-04375 | 6/30/2011 | 10/28/2011 |
BlackRock Pennsylvania Municipal Bond Fund | 811-04375 | 5/31/2011 | 9/28/2011 |
BlackRock Muni Intermediate Duration Fund, Inc. | 811-21348 | 4/30/2012 | NA |
BlackRock Muni New York Intermediate Duration Fund, Inc. | 811-21346 | 7/31/2011 | NA |
BlackRock MuniAssets Fund, Inc. | 811-07642 | 4/30/2012 | NA |
BlackRock Municipal 2018 Term Trust | 811-10501 | 12/31/2011 | NA |
BlackRock Municipal 2020 Term Trust | 811-21181 | 4/30/2012 | NA |
BlackRock Municipal Bond Investment Trust | 811-21054 | 8/31/2011 | NA |
BlackRock Municipal Bond Trust | 811-21036 | 8/31/2011 | NA |
BlackRock Municipal Income Investment Quality Trust | 811-21180 | 8/31/2011 | NA |
BlackRock Municipal Income Investment Trust (BBF) | 811-10333 | 7/31/2011 | NA |
BlackRock Municipal Income Trust | 811-10339 | 4/30/2012 | NA |
BlackRock Municipal Income Trust II | 811-21126 | 8/31/2011 | NA |
BlackRock MuniEnhanced Fund, Inc. | 811-05739 | 4/30/2012 | NA |
BlackRock MuniHoldings California Quality Fund, Inc. | 811-08573 | 7/31/2011 | NA |
BlackRock MuniHoldings Fund, Inc. | 811-08081 | 4/30/2012 | NA |
BlackRock MuniHoldings Fund II, Inc. | 811-08215 | 4/30/2012 | NA |
Blackrock MuniHoldings Investment Quality Fund | 811-08349 | 8/31/2011 | NA |
BlackRock MuniHoldings New Jersey Quality Fund, Inc. | 811-08217 | 7/31/2011 | NA |
BlackRock MuniHoldings New York Quality Fund, Inc. | 811-08217 | 8/31/2011 | NA |
BlackRock MuniHoldings Quality Fund, Inc. | 811-08707 | 4/30/2012 | NA |
BlackRock MuniHoldings Quality Fund II, Inc. | 811-09191 | 7/31/2011 | NA |
BlackRock MuniVest Fund, Inc. | 811-05611 | 8/31/2011 | NA |
BlackRock MuniVest Fund II, Inc. | 811-07478 | 4/30/2012 | NA |
BlackRock MuniYield Arizona Fund, Inc. | 811-07083 | 7/31/2011 | NA |
BlackRock MuniYield California Fund, Inc. | 811-06499 | 7/31/2011 | NA |
BlackRock MuniYield California Quality Fund, Inc. | 811-06692 | 7/31/2011 | NA |
BlackRock MuniYield Fund, Inc. | 811-06414 | 4/30/2012 | NA |
BlackRock MuniYield Investment Fund | 811-06502 | 7/31/2011 | NA |
BlackRock MuniYield Investment Quality Fund | 811-07156 | 7/31/2011 | NA |
BlackRock MuniYield Michigan Quality Fund II, Inc. | 811-06501 | 7/31/2011 | NA |
BlackRock MuniYield Michigan Quality Fund, Inc. | 811-07080 | 7/31/2011 | NA |
BlackRock MuniYield New Jersey Fund, Inc. | 811-06570 | 7/31/2011 | NA |
BlackRock MuniYield New Jersey Quality Fund, Inc. | 811-07138 | 7/31/2011 | NA |
BlackRock MuniYield New York Quality Fund, Inc. | 811-06500 | 7/31/2011 | NA |
BlackRock MuniYield Pennsylvania Quality Fund | 811-07136 | 7/31/2011 | NA |
BlackRock MuniYield Quality Fund, Inc. | 811-06660 | ||
BlackRock MuniYield Quality Fund | 811-06660 | 4/30/2012 | NA |
BlackRock MuniYield Quality Fund II | 811-06660 | 4/30/2012 | NA |
BlackRock MuniYield Quality Fund III, Inc. | 811-06540 | 7/31/2011 | NA |
BlackRock New Jersey Investment Quality Municipal Trust, Inc. (N-8F) | 811-07670 | 7/31/2011 | NA |
BlackRock New Jersey Municipal Bond Trust | 811-21050 | 8/31/2011 | NA |
BlackRock New Jersey Municipal Income Trust | 811-10335 | 7/31/2011 | NA |
BlackRock New York Investment Quality Municipal | 811-07672 | 7/31/2011 | NA |
BlackRock New York Municipal 2018 Term Trust | 811-10503 | 12/31/2011 | NA |
BlackRock New York Municipal Bond Trust | 811-21037 | 8/31/2011 | NA |
BlackRock New York Municipal Income Quality Trust, Inc. (N-8F) | 811-21179 | 8/31/2011 | NA |
BlackRock New York Municipal Income Trust | 811-10337 | 7/31/2011 | NA |
BlackRock New York Municipal Income Trust II | 811-21124 | 8/31/2011 | NA |
BlackRock Pacific Fund, Inc. | 811-02661 | 12/31/2011 | 4/26/2012 |
BlackRock Pennsylvania Strategic Municipal Trust | 811-09417 | 4/30/2012 | NA |
BlackRock Real Asset Equity Trust | 811-21931 | 10/31/2011 | NA |
A-4 |
BlackRock Resources & Commodity Strategy Trust | 811-22501 | 10/31/2011 | NA |
BlackRock Senior High Income Fund | 811-07456 | 2/29/2012 | NA |
BlackRock Series, Inc. | 811-08797 | ||
BlackRock International Fund | 811-08797 | 10/31/2011 | 2/28/2012 |
BlackRock Small Cap Growth Fund II | 811-08797 | 5/31/2012 | 9/28/2011 |
BlackRock S&P Quality Rankings Global Equity Managed Trust | 811-21522 | 10/31/2011 | NA |
BlackRock Strategic Bond Trust | 811-10635 | 8/31/2011 | NA |
BlackRock Strategic Equity Dividend Trust (N-8F) | 811-21493 | 10/31/2011 | NA |
BlackRock Strategic Municipal Trust | 811-09401 | 4/30/2012 | NA |
BlackRock Utilities and Telecommunications Fund, Inc. (N-8F) | 811-06180 | 7/31/2011 | 11/28/2011 |
BlackRock Virginia Municipal Bond Trust | 811-21053 | 8/31/2011 | NA |
BlackRock World Income Fund, Inc. | 811-05603 | 12/31/2011 | 4/27/2012 |
FDP Series, Inc. | 811-21744 | 5/31/2012 | 9/28/2011 |
Master Government Securities LLC | 811-21300 | 3/31/2012 | 7/26/2012 |
Master Money LLC | 811-21299 | 3/31/2012 | 7/26/2012 |
Master Tax-Exempt LLC | 811-21301 | 3/31/2012 | 7/26/2012 |
Master Total Return Portfolio of Master Bond LLC | 811-21434 | 9/30/2011 | 2/1/2012 |
Master Treasury LLC | 811-21298 | 3/31/2012 | 7/26/2012 |
Master Value Opportunities LLC | 811-10095 | 3/31/2012 | 7/27/2012 |
Quantitative Master Series LLC | 811-07885 | 12/31/2011 | 4/27/2012 |
Ready Assets U.S. Treasury Money Fund | 811-06211 | 4/30/2012 | 8/28/2012 |
Ready Assets U.S.A. Government Money Fund | 811-03534 | 4/30/2012 | 8/28/2012 |
A-5 |