VAN KAMPEN PENNSYLVANIA QUALITY MUNICIPAL TRUST
NSAR-B, 1999-12-28
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<PAGE>      PAGE  10
SIGNATURE   JAMES J. BOYNE
TITLE       ATTORNEY



          INDEPENDENT AUDITORS' REPORT ON INTERNAL ACCOUNTING CONTROL

   The Board of Directors and Shareholders
   Van Kampen Pennsylvania Quality Municipal Trust:


   In planning and performing our audit of the financial statements of the Van
   Kampen Pennsylvania Quality Municipal Trust for the year ended October 31,
   1999, 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, not to provide assurance on
   internal control.

   The management of the Van Kampen Pennsylvania Quality Municipal 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 generally accepted accounting principles. Those
   controls include the safeguarding of assets against unauthorized acquisition,
   use or disposition.

   Because of inherent limitations in internal control, error or fraud may occur
   and not be detected. Also, projection of any evaluation of internal control
   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 internal control would not necessarily disclose all
   matters in internal control that might be material weakness 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 internal control and its operation, including controls for
   safeguarding securities, that we consider to be material weaknesses as
   defined above as of October 31, 1999.

   This report is intended solely for the information and use of management, the
   Board of Directors of Van Kampen Pennsylvania Quality Municipal Trust, and
   the Securities and Exchange Commission and is not intended to be and should
   not be used by anyone other than these specified parties.




   December 13, 1999



VAN KAMPEN PENNSYLVANIA QUALITY MUNICIPAL TRUST

The Joint Annual Meeting of Shareholders of the Trust was held on June 16, 1999,
where shareholders voted on the election of Trustees and the selection of
independent public accountants. With regard to the election of David C. Arch as
elected trustee by the common shareholders of the Trust 7,097,441 shares voted
in his favor and 69,661 shares withheld. With regard to the election of Howard J
Kerr as elected trustee by the common shareholders of the Trust 7,096,241 shares
voted in his favor and 70,861 shares withheld. With regard to the election of
Dennis J. McDonnell as elected trustee by the common shareholders of the Trust
7,097,331 shares voted in his favor and 69,771 shares withheld. The other
trustees of the Fund whose terms did not expire in 1999 are Wayne Whalen, Rod
Dammeyer, Don G. Powell, Hugo F. Sonnenschein, Theodore A. Myers and Steven
Muller. With regard to the ratification of KPMG Peat Marwick LLP as independent
public accountants for the Trust, 7,056,366 shares voted in favor of the
proposal, 33,698 shares voted against and 77,037 shares abstained.


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<SERIES>
   <NUMBER>                                         11
   <NAME>                                 PENN QUALITY
<MULTIPLIER>                                         1

<S>                             <C>
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<FISCAL-YEAR-END>                          OCT-31-1999
<PERIOD-START>                             NOV-01-1998
<PERIOD-END>                               OCT-31-1999
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<EXPENSE-RATIO>                                   1.65


</TABLE>


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