INTERNAL CONTROL RPT

REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM

To the Shareholders and Board of Directors of BlackRock
MuniAssets Fund, Inc., BlackRock MuniHoldings Fund,
Inc., BlackRock Muni Intermediate Duration Fund, Inc.,
and BlackRock MuniVest Fund II, Inc.:

In planning and performing our audits of the financial
statements of BlackRock MuniAssets Fund, Inc., BlackRock
MuniHoldings Fund, Inc., BlackRock Muni Intermediate
Duration Fund, Inc., and BlackRock MuniVest Fund II, Inc.
(the "Funds") as of and for the year ended April 30, 2021, in
accordance with the standards of the Public Company
Accounting Oversight Board (United States) (PCAOB), we
considered the Funds' internal control over financial reporting,
including controls over safeguarding securities, as a basis for
designing our auditing procedures for the purpose of
expressing our opinion on the financial statements and to
comply with the requirements of Form N-CEN, but not for the
purpose of expressing an opinion on the effectiveness of the
Funds' internal control over financial reporting. Accordingly,
we express no such opinion.

The management of the Funds 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 company'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. A company's internal control over
financial reporting includes those policies and procedures that
(1) pertain to the maintenance of records that, in reasonable
detail, accurately and fairly reflect the transactions and
dispositions of the assets of the company; (2) provide
reasonable assurance that transactions are recorded as
necessary to permit preparation of financial statements in
accordance with generally accepted accounting principles, and
that receipts and expenditures of the company are being made
only in accordance with authorizations of management and
directors of the company; and (3) provide reasonable
assurance regarding prevention or timely detection of
unauthorized acquisition, use, or disposition of a company'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 deficiency in internal control over financial reporting 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 material weakness is a
deficiency, or a combination of deficiencies, in internal
control over financial reporting, such that there is a reasonable
possibility that a material misstatement of the company's
annual or interim financial statements will not be prevented or
detected on a timely basis.

Our consideration of the Funds' 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 material weaknesses under
standards established by the PCAOB. However, we noted no
deficiencies in the Funds' 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 April 30, 2021.

This report is intended solely for the information and use of
management and the Board of Directors of the Funds and the
Securities and Exchange Commission and is not intended to be
and should not be used by anyone other than these specified
parties.

/s/Deloitte & Touche LLP
Boston, Massachusetts
June 22, 2021

MATERIAL AMENDMENTS

AMENDMENT NO. 1

TO THE

AMENDED AND RESTATED BYLAWS

OF

BLACKROCK MUNIASSETS FUND, INC.

This Amendment No. 1 (this “Amendment”) to the Amended and Restated Bylaws of BlackRock MuniAssets Fund, Inc. effective as of September 17, 2010 (the “Bylaws”) is made as of October 19, 2020 in accordance with Article VII, Section 1 of the Bylaws.  Capitalized terms used herein and not otherwise herein defined are used as defined in the Bylaws.

1.Article VI is amended to add the following as Section 4:

Section 4. Control Share Acquisition Act. Pursuant to Sections 3-702(b) and (c)(4) of the Maryland General Corporation Law (the “MGCL”), the board of directors has adopted a resolution that the Corporation shall be subject to Title 3, Subtitle 7 of the MGCL (the “Maryland Control Share Acquisition Act” or the “Act”), which shall apply to the voting rights of holders of  shares of stock of the Corporation acquired in a control share acquisition to the extent provided in such provisions of the MGCL. Notwithstanding the foregoing sentence, (1) no holder of shares of stock of the Corporation shall be entitled to exercise the rights of an objecting stockholder under Section 3-708 of the MGCL; (2) the Act shall not apply to the voting rights of the holders of any shares of preferred stock of the Corporation (but only with respect to such shares); (3) the Act shall not apply to the voting rights of any person acquiring shares of stock of the Corporation in a control share acquisition (as defined in the Act) if, prior to the acquisition, the person obtains approval of the board of directors exempting the acquisition from the Act specifically, generally, or generally by types, which exemption may include the person and the person’s affiliates or associates or other persons; and (4) to the extent that any provisions of the Act are determined to be inconsistent with the Investment Company Act of 1940, as amended, then any such provisions shall not apply.