REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

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BURKE TITLE TREASURER EX-99.77B ACCT LTTR 2 enh77b.htm REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Directors of

BlackRock MuniEnhanced Fund, Inc.:

In planning and performing our audit of the financial statements of BlackRock MuniEnhanced Fund, Inc. (the “Fund”), formerly MuniEnhanced Fund, Inc., as of and for the year ended January 31, 2007, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered its internal control over financial reporting, including control activities for safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-SAR, but not for the purpose of expressing an opinion on the effectiveness of the Fund’s internal control over financial reporting. Accordingly, we express no such opinion.

The management of the Fund 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 fund’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. Such internal control includes policies and procedures that provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of a fund'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 control deficiency 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 significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the Fund's ability to initiate, authorize, record, process, or report external financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the Fund's annual or interim financial statements that is more than inconsequential will not be prevented or detected. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the annual or interim financial statements will not be prevented or detected.

Our consideration of the Fund’s 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 significant deficiencies or material weaknesses under standards established by the Public Company Accounting Oversight Board (United States). However, we noted no deficiencies in the Fund’s 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 January 31, 2007.

This report is intended solely for the information and use of management and the Board of Directors of BlackRock MuniEnhanced Fund, Inc. and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.

/s/ Deloitte & Touche LLP

Princeton, New Jersey

March 26, 2007

EX-99.77C VOTES 3 enh77c.htm 77C: Submission of matters to a vote of security holders

77C: Submission of matters to a vote of security holders

At a special meeting of all shareholders of MuniEnhanced Fund, Inc. held on August 15, 2006, the results were as follows:

PROPOSAL 2.

To approve a new investment advisory agreement between the Fund and BlackRock Advisors, Inc. or its successor (“BlackRock Advisors”). With respect to Proposal 1, the shares of the Funds were voted as follows:

For

Against

Abstain

15,690,204

517,630

853,985

PROPOSAL 3.

To approve a contingent subadvisory agreement between the Fund’s Advisor and BlackRock Advisors (the “BlackRock Subadvisor”). With respect to Proposal 3, the shares of the Funds were voted as follows:

For

Against

Abstain

15,644,873

543,882

873,064

EX-99.77O RULE 10F-3 4 enh77o.htm 10F-3 TRANSACTIONS

BLACKROCK MuniEnhanced Fund, Inc.

FILE #811-05739

ATTACHMENT 77O

TRADE DATE	DESCRIPTION OF SECURITY	ISSUE SIZE	AMOUNT PURCHASED	LIST OF UNDERWRITERS
7/20/2006	WASHINGTON ST	55,000,000	1,550,000	UBS Securities LLC; Merrill Lynch & Co.; Piper Jaffray
7/27/2006	CITY OF DETROIT, MICHIGAN	250,000,000	1,900,000	Loop Capital; J.P. Morgan Securities, Inc.; Merrill Lynch & Co.; Bear, Stearns & Co. Inc.; M.R. Beal & Company; Melvin Securities; Morgan Stanley; NatCity Investment Inc.

EX-99.77Q1 OTHR EXHB 5 enh77q1.htm

BlackRock MuniEnhanced Fund, Inc.

(formerly MuniEnhanced Fund, Inc.)

77Q1(e):

Copies of new or amended Registrant investment advisory contracts

Form of new Investment Advisory Agreement between the Registrant and BlackRock Advisors, LLC is hereby incorporated by reference to Appendix I of Schedule 14A (Definitive Notice and Proxy Statement) filed on June 15, 2006 (SEC Accession No. 0000891092-06-001532).

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