INTERNAL CONTROL RPT

REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM

To the Shareholders and Board of Directors/Trustees of
BlackRock Maryland Municipal Bond Trust, BlackRock
Massachusetts Tax-Exempt Trust, BlackRock
MuniHoldings New York Quality Fund, Inc., BlackRock
New York Municipal Bond Trust, BlackRock New York
Municipal Income Quality Trust, BlackRock New York
Municipal Income Trust II, and BlackRock Virginia
Municipal Bond Trust:

In planning and performing our audits of the financial
statements of BlackRock Maryland Municipal Bond Trust,
BlackRock Massachusetts Tax-Exempt Trust, BlackRock
MuniHoldings New York Quality Fund, Inc., BlackRock New
York Municipal Bond Trust, BlackRock New York Municipal
Income Quality Trust, BlackRock New York Municipal
Income Trust II, and BlackRock Virginia Municipal Bond
Trust (the "Funds"), as of and for the year ended August 31,
2020, 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 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 August 31, 2020.
This report is intended solely for the information and use of
management and Board of Directors/Trustees 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.
Deloitte & Touche LLP
Boston, Massachusetts
October 21, 2020

MATERIAL AMENDMENTS

BLACKROCK MASSACHUSETTS TAX-EXEMPT TRUST

(THE “FUND”)

SERIES W-7

VARIABLE RATE DEMAND PREFERRED SHARES (“VRDP SHARES”)

CUSIP No. 09258E 208

Amendment to Notice of Special Rate Period

May 19, 2020

BlackRock Massachusetts Tax-Exempt
Trust
100 Bellevue Parkway
Wilmington, Delaware 19809

To: Addressees listed on Schedule 1 hereto

In accordance with the Fund’s Amended and Restated Certificate of Designation

Establishing and Fixing the Rights and Preferences of Variable Rate Demand Preferred Shares, dated June 17, 2019 (the “Certificate of Designation”), the Fund hereby notifies the Liquidity Provider, the Remarketing Agent and the Holders of the VRDP Shares that the last day of the Special Rate Period has been extended from June 17, 2020 to June 17, 2021 in accordance with the terms of the Amended and Restated Notice of Special Rate Period, dated June 19, 2019 (the “Notice of Special Rate Period”).

     The last day of the Special Rate Period shall be June 17, 2021, or such later date as the Special Rate Period may be extended pursuant to the terms of the Notice of Special Rate Period.

     As of May 19, 2020, the section entitled “Special Redemption Provisions” in the Notice of Special Rate Period is hereby deleted in its entirety.

     Capitalized terms used but not defined in this Amendment to Notice of Special Rate Period shall have the meanings given to such terms in the Certificate of Designation and the Notice of Special Rate Period.

[Signature Page Follows]

NOTE: Neither the Fund nor the Tender and Paying Agent shall be responsible for the selection or use of the CUSIP Numbers selected, nor is any representation made as to its correctness indicated in any notice or as printed on any VRDP Share certificate. It is included solely as a convenience to Holders of VRDP Shares.

IN WITNESS WHEREOF, I have signed this Amendment to the Notice of Special Rate Period as of the date first written above.

BlackRock Massachusetts Tax-Exempt Trust

By: /s/ Jonathan Diorio

Name: Jonathan Diorio

Title: Vice President

[Signature Page – MHE Amendment to Notice of Special Rate Period]

Schedule 1

Recipients of this Notice of Special Rate Period

Wells Fargo Bank, National Association 375 Park Avenue New York, NY 10152 Attention: Adam Joseph Telephone: (212) 214-5502 Facsimile: (212) 214-8971 Email: adam.joseph@wellsfargo.com

Wells Fargo Securities LLC MAC D1086-051

550 South Tryon Street, Charlotte, NC 28202 Attention: Jeffrey Gass/Carolyn Hurley

Email: jeffrey.gass@wellsfargo.com/carolyn.hurley@wellsfargo.com The Depository Trust Company LensNotice@dtcc.com