Sub-Item 77K

                  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

                     INVESCO MUNICIPAL PREMIUM INCOME TRUST



The Audit Committee of the Board of Trustees of the Trust appointed, and the
Board of Trustees ratified and approved, PricewaterhouseCoopers LLP ("PWC") as
the independent registered public accounting firm of the Fund for the fiscal
ended May 31, 2010.

Prior to May 31, 2010, the fund was audited by a different independent
registered public accounting firm (the "Prior Auditor").

The Board of Trustees selected a new independent auditor for the Fund's current
fiscal year in connection with the appointment of Invesco Advisers as investment
adviser to the Fund ("New Advisory Agreement").

Effective June 1, 2010, the Prior Auditor resigned as the independent registered
public accounting firm of Fund.

The Prior Auditor's report on the financial statements of the Fund for the past
two years did not contain an adverse opinion or a disclaimer of opinion, and was
not qualified or modified as to uncertainty, audit scope or accounting
principles.

During the period the Prior Auditor was engaged, there were no disagreements
with the Prior Auditor on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure which, if not
resolved to the Prior Auditor's satisfaction, would have caused it to make
reference to that matter in connection with its report.

(Letter dated July 23, 2010 from Deloitte & Touche is attached as Attachment A
to this exhibit.)



ATTACHMENT A
July 23, 2010

Securities and Exchange Commission addressStreet100 F Street, N.E.
Washington, DC 20549-7561


Dear Sirs/Madams:

We have read Item 77K of Invesco Municipal Premium Income Trust's Form N-SAR
dated July 28, 2010, and we agree with the statements made therein.

Yours truly,

/s/ Deloitte & Touche LLP