Changes in Registrant's certifying accountant
On August 14, 2017, KPMG LLP ("KPMG") resigned, at the request of
Western Asset Intermediate Muni Fund Inc. (the "Fund"), as the
independent registered public accounting firm to the Fund. The Audit
Committee of the Fund's Board of Directors participated in, and
approved, the decision to change the independent registered public
accounting firm. KPMG's reports on the Fund's financial statements for
the fiscal periods ended November 30, 2016 and November 30, 2015
contained no adverse opinion or disclaimer of opinion nor were they
qualified or modified as to uncertainty, audit scope or accounting
principle. During the Fund's fiscal periods ended November 30, 2016
and November 30, 2015 and the subsequent interim period through August
14, 2017, (i) there were no disagreements with KPMG on any matter of
accounting principles or practices, financial statement disclosure or
auditing scope or procedure, which disagreements, if not resolved to
the satisfaction of KPMG, would have caused them to make reference to
the subject matter of the disagreements in connection with their
reports on the Fund's financial statements for such periods, and (ii)
there were no "reportable events" of the kind described in Item
304(a)(1)(v) of Regulation S-K under the Securities Exchange Act of
1934, as amended.

The Audit Committee of the Fund's Board of Directors approved the
engagement of PricewaterhouseCoopers LLP ("PwC") as the Fund's
independent registered public accounting firm for the fiscal year
ending November 30, 2017. The selection of PwC does not reflect any
disagreements with or dissatisfaction by the Fund or the Board of
Directors with the performance of the Fund's prior independent
registered public accounting firm, KPMG. During the Fund's fiscal
periods ended November 30, 2016 and November 30, 2015, and the
subsequent interim period through August 14, 2017, neither the Fund,
nor anyone on its behalf, consulted with PwC on items which: (i)
concerned the application of accounting principles to a specified
transaction, either completed or proposed, or the type of audit
opinion that might be rendered on the Fund's financial statements; or
(ii) concerned the subject of a disagreement (as defined in paragraph
(a)(1)(iv) of Item 304 of Regulation S-K) or reportable events (as
described in paragraph (a)(1)(v) of said Item 304).

The Registrant has requested KPMG to furnish it with a letter
addressed to the Securities and Exchange Commission stating whether
KPMG agrees with the statements contained above. A copy of the letter
from KPMG to the Securities and Exchange Commission is filed as an
exhibit hereto.