January 24, 2018
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for Western Asset Intermediate
Muni Fund Inc. (File No. 811-06506) (the "Fund") and, under the date of
January 19, 2017, we reported on the financial statements of the Fund
as of and for the year ended November 30, 2016. On August 14, 2017 we
resigned at the request of the Fund. We have read the Fund's statements
included under Item 77K of its Form N-SAR dated January 24, 2018, and
we agree with such statements, except that we are not in a position to
agree or disagree with the Fund's statement that the change was
approved by the Board of Directors and we are not in a position to
agree or disagree with the Fund's statements that
PricewaterhouseCoopers LLP were not consulted regarding the application
of accounting principles to a specified transaction or the type of
audit opinion that might be rendered on the Fund's financial
statements.

Very truly yours,
/s/ KPMG LLP