INDEPENDENT AUDITORS' REPORT
To the Board of Directors and Shareholder of
The BlackRock Broad Investment Grade 2009 Trust Subsidiary
In planning and performing our audit of the financial
statements of The
BlackRock Broad Investment Grade 2009 Trust Subsidiary (the
"Trust") for the year
ended October 31, 2000 (on which we have issued our report
dated December 8, 2000),
we considered its internal control, including control activities
for safeguarding securities,
in order to determine our auditing procedures for the purpose of
expressing our opinion
on the financial statements and to comply with the requirements
of Form N-SAR, and
not to provide assurance on the Trust's internal control.
The management of the Trust is responsible for
establishing and maintaining
internal control. In fulfilling this responsibility, estimates and
judgments by
management are required to assess the expected benefits and
related costs of controls.
Generally, controls that are relevant to an audit pertain to the
entity's objective of
preparing financial statements for external purposes that are
fairly presented in
conformity with accounting principles generally accepted in the
United States of
America. Those controls include the safeguarding of assets
against unauthorized
acquisition, use or disposition.
Because of inherent limitations in any internal control,
misstatements due to
error or fraud may occur and not be detected. Also, projections
of any evaluation of
internal control to future periods are subject to the risk that the
internal control may
become inadequate because of changes in conditions, or that the
degree of compliance
with policies or procedures may deteriorate.
Our consideration of the Trust's internal control would
not necessarily disclose
all matters in internal control that might be material weaknesses
under standards
established by the American Institute of Certified Public
Accountants. A material
weakness is a condition in which the design or operation of one
or more of the internal
control components does not reduce to a relatively low level the
risk that misstatements
caused by error or fraud in amounts that would be material in
relation to the financial
statements being audited may occur and not be detected within a
timely period by
employees in the normal course of performing their assigned
functions. However, we
noted no matters involving the Trust's internal control and its
operation, including
controls for safeguarding securities, that we consider to be
material weaknesses as
defined above as of October 31, 2000.
This report is intended solely for the information and
use of management, the
Board of Directors and Shareholder of The BlackRock Broad
Investment Grade 2009
Trust Subsidiary, 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
December 8, 2000
