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Seward & Kissel LLP
One Battery Park Plaza
New York, New York 10105
February 7, 2000
Securities and Exchange Commission
450 Fifth Avenue, N.W.
Washington, D.C. 20549
Re: Alliance Municpal Income Fund, Inc.
(File Nos. 33-7812 and 811-04791)
Dear Sirs:
This letter is filed pursuant to Rule 497(j) under
the Securities Act of 1933 and is certification that the
Statement of Additional Information of the above referenced
fund does not differ from that included in the most recent
post-effective amendment to the fund's registration
statement, the text of which was filed electronically.
Very truly yours,
/s/ Janet R. Murtha
00250011.AX1
