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SIGNATURE NICK DELMASO
TITLE ASSISTANT SECRETARY
Exhibit 77B
[KPMG Peat Marwick LLP Letterhead]
The Board of Trustees and Shareholders of Van Kampen American Capital
Pennsylvania Tax Free Income Fund:
In planning and performing our audit of the financial statements of Van Kampen
American Capital Pennsylvania Tax Free Income Fund (the "Fund") for the year
ended December 31, 1997, we considered its internal control structure, including
procedures 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, not to provide assurance on
the internal control structure.
The management of the Fund is responsible for establishing and
maintaining an internal control structure. In fulfilling this responsibility,
estimates and judgments by management are required to assess the expected
benefits and related costs of internal control structure policies and
procedures. Two of the objectives of an internal control structure are to
provide management with reasonable, but not absolute, assurance that assets are
safeguarded against loss from unauthorized use or disposition and that
transactions are executed in accordance with management's authorization and
recorded properly to permit the preparation of financial statements in
accordance with generally accepted accounting principles.
Because of inherent limitations in any system of internal control structure,
errors or irregularities may occur and not be detected. Also, projection of any
evaluation of the structure to future periods is subject to the risk that it may
become inadequate because of changes in conditions or that the effectiveness of
the design and operation may deteriorate.
Our consideration of the internal control structure would not
necessarily disclose all matters in the internal control structure 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 the specific internal control structure elements does
not reduce to a relatively low level the risk that errors or irregularities 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 internal control structure, including procedures for
safeguarding securities, that we securities, that we consider to be material
weaknesses as defined above as of December 31, 1997.
This report is intended solely for the information and use of management and the
Securities and Exchange Commission.
KPMG Peat Marwick LLP
February 3, 1998
NSAR ITEM 77C
Van Kampen American Capital Pennsylvania Tax Free Income Fund
(a) A Special Meeting of Shareholders was held on May 28, 1997.
(b) The election of Trustees of Van Kampen American Capital
Pennsylvania Tax Free Income Fund (the "Fund") included:
J. Miles Branagan, Richard M. DeMartini, Linda Hutton Heagy, R.
Craig Kennedy, Jack E. Nelson, Don G. Powell, Jerome L.
Robinson, Phillip B. Rooney, Fernando Sisto and Wayne W. Whalen
(c) The following were voted on at the meeting:
1) Approval of New Investment Advisory Agreement in the
event of a change of control of the Adviser.
For 10,156,040 Against 146,688
4) For each VK Fund, to Ratify the Selection of KPMG Peat
Marwick LLP Independent Public Accountants for its
Current Fiscal Year.
For 10,358,793 Against 46,227
<TABLE> <S> <C>
<ARTICLE> 6
<SERIES>
<NUMBER> 011
<NAME> PA TAX FREE CLASS A
<MULTIPLIER> 1
<S> <C>
<PERIOD-TYPE> YEAR <F1>
<FISCAL-YEAR-END> DEC-31-1997<F1>
<PERIOD-START> JAN-01-1997<F1>
<PERIOD-END> DEC-31-1997<F1>
<INVESTMENTS-AT-COST> 253,178,398<F1>
<INVESTMENTS-AT-VALUE> 278,235,653<F1>
<RECEIVABLES> 4,245,486<F1>
<ASSETS-OTHER> 0<F1>
<OTHER-ITEMS-ASSETS> 156,517<F1>
<TOTAL-ASSETS> 282,637,656<F1>
<PAYABLE-FOR-SECURITIES> 2,511,076<F1>
<SENIOR-LONG-TERM-DEBT> 0<F1>
<OTHER-ITEMS-LIABILITIES> 1,304,905<F1>
<TOTAL-LIABILITIES> 3,815,981<F1>
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 202,684,294
<SHARES-COMMON-STOCK> 12,414,370
<SHARES-COMMON-PRIOR> 13,004,205
<ACCUMULATED-NII-CURRENT> 601,938<F1>
<OVERDISTRIBUTION-NII> 0<F1>
<ACCUMULATED-NET-GAINS> (2,989,161)<F1>
<OVERDISTRIBUTION-GAINS> 0<F1>
<ACCUM-APPREC-OR-DEPREC> 25,057,255<F1>
<NET-ASSETS> 223,932,480
<DIVIDEND-INCOME> 0<F1>
<INTEREST-INCOME> 17,301,880<F1>
<OTHER-INCOME> 0<F1>
<EXPENSES-NET> (3,238,799)<F1>
<NET-INVESTMENT-INCOME> 14,063,081<F1>
<REALIZED-GAINS-CURRENT> 1,048,949<F1>
<APPREC-INCREASE-CURRENT> 7,094,335<F1>
<NET-CHANGE-FROM-OPS> 22,206,365<F1>
<EQUALIZATION> 0<F1>
<DISTRIBUTIONS-OF-INCOME> (11,483,502)
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 692,357
<NUMBER-OF-SHARES-REDEEMED> (1,659,697)
<SHARES-REINVESTED> 377,505
<NET-CHANGE-IN-ASSETS> (3,512,357)
<ACCUMULATED-NII-PRIOR> 317,894<F1>
<ACCUMULATED-GAINS-PRIOR> (4,038,110)<F1>
<OVERDISTRIB-NII-PRIOR> 0<F1>
<OVERDIST-NET-GAINS-PRIOR> 0<F1>
<GROSS-ADVISORY-FEES> 1,645,589<F1>
<INTEREST-EXPENSE> 0<F1>
<GROSS-EXPENSE> 3,238,799<F1>
<AVERAGE-NET-ASSETS> 222,290,558
<PER-SHARE-NAV-BEGIN> 17.490
<PER-SHARE-NII> 0.928
<PER-SHARE-GAIN-APPREC> 0.528
<PER-SHARE-DIVIDEND> (0.908)
<PER-SHARE-DISTRIBUTIONS> 0.000
<RETURNS-OF-CAPITAL> 0.000
<PER-SHARE-NAV-END> 18.038
<EXPENSE-RATIO> 1.04
<AVG-DEBT-OUTSTANDING> 0<F1>
<AVG-DEBT-PER-SHARE> 0<F1>
<FN>
<F1>This item relates to the Fund on a composite basis and not on a class basis
</FN>
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<SERIES>
<NUMBER> 012
<NAME> PA TAX FREE CLASS B
<MULTIPLIER> 1
<S> <C>
<PERIOD-TYPE> YEAR <F1>
<FISCAL-YEAR-END> DEC-31-1997<F1>
<PERIOD-START> JAN-01-1997<F1>
<PERIOD-END> DEC-31-1997<F1>
<INVESTMENTS-AT-COST> 253,178,398<F1>
<INVESTMENTS-AT-VALUE> 278,235,653<F1>
<RECEIVABLES> 4,245,486<F1>
<ASSETS-OTHER> 0<F1>
<OTHER-ITEMS-ASSETS> 156,517<F1>
<TOTAL-ASSETS> 282,637,656<F1>
<PAYABLE-FOR-SECURITIES> 2,511,076<F1>
<SENIOR-LONG-TERM-DEBT> 0<F1>
<OTHER-ITEMS-LIABILITIES> 1,304,905<F1>
<TOTAL-LIABILITIES> 3,815,981<F1>
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 50,532,705
<SHARES-COMMON-STOCK> 2,879,004
<SHARES-COMMON-PRIOR> 2,768,667
<ACCUMULATED-NII-CURRENT> 601,938<F1>
<OVERDISTRIBUTION-NII> 0<F1>
<ACCUMULATED-NET-GAINS> (2,989,161)<F1>
<OVERDISTRIBUTION-GAINS> 0<F1>
<ACCUM-APPREC-OR-DEPREC> 25,057,255<F1>
<NET-ASSETS> 51,910,026
<DIVIDEND-INCOME> 0<F1>
<INTEREST-INCOME> 17,301,880<F1>
<OTHER-INCOME> 0<F1>
<EXPENSES-NET> (3,238,799)<F1>
<NET-INVESTMENT-INCOME> 14,063,081<F1>
<REALIZED-GAINS-CURRENT> 1,048,949<F1>
<APPREC-INCREASE-CURRENT> 7,094,335<F1>
<NET-CHANGE-FROM-OPS> 22,206,365<F1>
<EQUALIZATION> 0<F1>
<DISTRIBUTIONS-OF-INCOME> (2,162,615)
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 417,052
<NUMBER-OF-SHARES-REDEEMED> (377,046)
<SHARES-REINVESTED> 70,331
<NET-CHANGE-IN-ASSETS> (3,501,392)
<ACCUMULATED-NII-PRIOR> 317,894<F1>
<ACCUMULATED-GAINS-PRIOR> (4,038,110)<F1>
<OVERDISTRIB-NII-PRIOR> 0<F1>
<OVERDIST-NET-GAINS-PRIOR> 0<F1>
<GROSS-ADVISORY-FEES> 1,645,589<F1>
<INTEREST-EXPENSE> 0<F1>
<GROSS-EXPENSE> 3,238,799<F1>
<AVERAGE-NET-ASSETS> 49,008,901
<PER-SHARE-NAV-BEGIN> 17.484
<PER-SHARE-NII> 0.791
<PER-SHARE-GAIN-APPREC> 0.531
<PER-SHARE-DIVIDEND> (0.775)
<PER-SHARE-DISTRIBUTIONS> 0.000
<RETURNS-OF-CAPITAL> 0.000
<PER-SHARE-NAV-END> 18.031
<EXPENSE-RATIO> 1.79
<AVG-DEBT-OUTSTANDING> 0<F1>
<AVG-DEBT-PER-SHARE> 0<F1>
<FN>
<F1>This item relates to the Fund on a composite basis and not on a class basis
</FN>
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<SERIES>
<NUMBER> 013
<NAME> PA TAX FREE CLASS C
<MULTIPLIER> 1
<S> <C>
<PERIOD-TYPE> YEAR <F1>
<FISCAL-YEAR-END> DEC-31-1997<F1>
<PERIOD-START> JAN-01-1997<F1>
<PERIOD-END> DEC-31-1997<F1>
<INVESTMENTS-AT-COST> 253,178,398<F1>
<INVESTMENTS-AT-VALUE> 278,235,653<F1>
<RECEIVABLES> 4,245,486<F1>
<ASSETS-OTHER> 0<F1>
<OTHER-ITEMS-ASSETS> 156,517<F1>
<TOTAL-ASSETS> 282,637,656<F1>
<PAYABLE-FOR-SECURITIES> 2,511,076<F1>
<SENIOR-LONG-TERM-DEBT> 0<F1>
<OTHER-ITEMS-LIABILITIES> 1,304,905<F1>
<TOTAL-LIABILITIES> 3,815,981<F1>
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 2,934,644
<SHARES-COMMON-STOCK> 165,221
<SHARES-COMMON-PRIOR> 192,348
<ACCUMULATED-NII-CURRENT> 601,938<F1>
<OVERDISTRIBUTION-NII> 0<F1>
<ACCUMULATED-NET-GAINS> (2,989,161)<F1>
<OVERDISTRIBUTION-GAINS> 0<F1>
<ACCUM-APPREC-OR-DEPREC> 25,057,255<F1>
<NET-ASSETS> 2,979,169
<DIVIDEND-INCOME> 0<F1>
<INTEREST-INCOME> 17,301,880<F1>
<OTHER-INCOME> 0<F1>
<EXPENSES-NET> (3,238,799)<F1>
<NET-INVESTMENT-INCOME> 14,063,081<F1>
<REALIZED-GAINS-CURRENT> 1,048,949<F1>
<APPREC-INCREASE-CURRENT> 7,094,335<F1>
<NET-CHANGE-FROM-OPS> 22,206,365<F1>
<EQUALIZATION> 0<F1>
<DISTRIBUTIONS-OF-INCOME> (132,920)
<DISTRIBUTIONS-OF-GAINS> 0
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<NUMBER-OF-SHARES-SOLD> 31,224
<NUMBER-OF-SHARES-REDEEMED> (63,577)
<SHARES-REINVESTED> 5,226
<NET-CHANGE-IN-ASSETS> (383,404)
<ACCUMULATED-NII-PRIOR> 317,894<F1>
<ACCUMULATED-GAINS-PRIOR> (4,038,110)<F1>
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<FN>
<F1>This item relates to the Fund on a composite basis and not on a class basis
</FN>
</TABLE>
