0001193125-15-224709.txt : 20180111 0001193125-15-224709.hdr.sgml : 20180111 20150616163058 ACCESSION NUMBER: 0001193125-15-224709 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20150616 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BLACKROCK MUNIYIELD MICHIGAN QUALITY FUND, INC. CENTRAL INDEX KEY: 0000890393 IRS NUMBER: 223196060 STATE OF INCORPORATION: NJ FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 800 SCUDDERS MILL RD CITY: PLAINSBORO STATE: NJ ZIP: 08536 BUSINESS PHONE: 6092825284 MAIL ADDRESS: STREET 1: 800 SCUDDERS MILL RD CITY: PLAINSBORO STATE: NJ ZIP: 08536 FORMER COMPANY: FORMER CONFORMED NAME: BLACKROCK MUNIYIELD MICHIGAN INSURED FUND, INC. DATE OF NAME CHANGE: 20070611 FORMER COMPANY: FORMER CONFORMED NAME: MUNIYIELD MICHIGAN INSURED FUND INC DATE OF NAME CHANGE: 20020620 FORMER COMPANY: FORMER CONFORMED NAME: MUNIYIELD MICHIGAN INSURED FUND II INC DATE OF NAME CHANGE: 20020620 CORRESP 1 filename1.htm Acceleration Letter

June 16, 2015

VIA EDGAR

John Grzeskiewicz

Division of Investment Management

U.S. Securities and Exchange Commission

100 F Street N.E.

Washington, DC 20549

 

  Re: BlackRock MuniYield Michigan Quality Fund, Inc. (the “Fund”)

Dear Mr. Grzeskiewicz:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the Fund hereby requests acceleration of the effectiveness of its Registration Statement on Form N-14 (File No. 333-203982) so that it may become effective by 9:00 a.m., Washington, D.C. time, on Wednesday, June 17, 2015, or as soon thereafter as reasonably practicable.

In connection with this request, the Fund acknowledges that:

 

  (a) should the Securities and Exchange Commission (the “Commission”) or its staff, acting pursuant to delegated authority, declare the above-referenced Registration Statement effective, it does not foreclose the Commission from taking any action with respect to such Registration Statement;

 

  (b) the action of the Commission or its staff, acting pursuant to delegated authority in declaring the above-referenced Registration Statement effective, does not relieve the Fund from its full responsibility for the adequacy and accuracy of the disclosure contained in such Registration Statement; and

 

  (c) the Fund may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,

BLACKROCK MUNIYIELD MICHIGAN

QUALITY FUND, INC.

By:

/s/ Janey Ahn

Name:

Janey Ahn

Title:

Secretary