REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Trustees and Shareholders of
The BlackRock Funds:

BlackRock Money Market
BlackRock Capital Appreciation
BlackRock U.S. Treasury Money Market
BlackRock Aurora
BlackRock Municipal Money Market
BlackRock Mid-Cap Value Equity
BlackRock New Jersey Municipal Money Market
BlackRock Mid-Cap Growth Equity
BlackRock North Carolina Municipal Money Market
BlackRock Small Cap Value Equity
BlackRock Ohio Municipal Money Market
BlackRock Small Cap Core Equity
BlackRock Pennsylvania Municipal Money Market
BlackRock Small Cap Growth Equity
BlackRock Virginia Municipal Money Market
BlackRock U.S. Opportunities
BlackRock Exchange
BlackRock Global Science & Technology Opportunities
BlackRock Asset Allocation
BlackRock Global Opportunities
BlackRock Health Sciences Opportunities
BlackRock All-Cap Global Resources
BlackRock Global Resources
BlackRock International Opportunities
BlackRock Small/Mid-Cap Growth Equity

     In planning and performing our audits of the financial
statements of the BlackRock Funds (the "Fund"), consisting of
the Portfolios listed above, as of and for the year ended
September 30, 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 opinions 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 company'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
September 30, 2007.

     This report is intended solely for the information and use
of management and the Board of Trustees of the Fund 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
November 28, 2007