PO Box 4333
Houston, TX 77210-4333
11 Greenway Plaza, Suite 2500
Houston, TX 77046

713 626 1919
www.invesco.com

April 5, 2012

VIA EDGAR

Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

Re: Invesco Quality Municipal Income Trust
CIK No. 0000885125

Ladies and Gentlemen:

On behalf of Invesco Quality Municipal Income Trust (the “Trust”), attached herewith for filing pursuant to the provisions of the Securities Act of 1933, as amended, is the electronic version of the Trust’s registration statement on Form N-14 (the “Registration Statement”) containing a proxy statement/prospectus. The Registration Statement is being filed to register the following:

• Common shares of benefical interest of the Trust that will be issued to the holders of common shares of beneficial interest of Invesco Quality Municipal Investment Trust and Invesco Quality Municipal Securities.

As we have discussed with the examination staff, before any request for effectiveness of the Registration Statement will be filed, a pre-effective amendment to the Registration Statement will be filed that will incorporate audited annual financial statements and which will include complete financial information and required exhibits, including an auditors’ consent and opinion of counsel.

The calculation of the registration fee is provided on the Registration Statement facing sheet and the amount shown thereon has been wired to the U.S. Securities and Exchange Commission.

Please send copies of all correspondence with respect to the Registration Statement to my attention or contact me at 713.214.1968.

Very truly yours,

/S/ Stephen R. Rimes

Stephen R. Rimes
Counsel