INDEPENDENT AUDITORS' REPORT
To the Board of Directors and Shareholders of
The BlackRock N.A. Goverment Income Trust
In planning and performing our audit of the
financial statements of The BlackRock N.A. Government
Income Trust (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
Shareholders of The BlackRock N.A. Government Income 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.
Deloitte & Touche LLP
December 8, 2000
