787 Seventh Avenue

New York, NY 10019-6099

Tel: 212 728 8000

Fax: 212 728 8111

BlackRock Limited Duration Income Trust

Prospectus—Base Prospectus Cover Page. Please include a statement on the cover page of the Prospectus stating the Fund’s average portfolio duration.

The requested revision will be made in the Amendment.

Prospectus—Base Prospectus Cover Page; Prospectus Supplements. Please revise the cover page of the Prospectus and Prospectus Supplements to cross-reference the risk factors addressing leverage.

The requested revision will be made in the Amendment.

Prospectus—Summary of Trust Expenses. Please fix the formatting on the line item in the fee table for Management Fees.

The requested revision will be made in the Amendment.

Prospectus—Summary of Trust Expenses. Please confirm whether the $2.50 sales fee and $0.15 per share fee discussed in footnote 2 are brokerage fees, as Form N-2 does not require a discussion of brokerage fees to be included here. If the $2.50 sales fee is not a brokerage fee, it should be reflected in the fee table.

The $2.50 fee identified in footnote 2 is a sales fee and the $0.15 per share fee identified in footnote 2 is a per share sold brokerage commission fee. While Form N-2 does not require inclusion of brokerage fees for Dividend Reinvestment and Cash Purchase Plan Fees, the Fund believes that disclosure of the $0.15 per share sold brokerage commission fee is informative to investors and notes that such disclosure is consistent with the disclosure regarding the dividend reinvestment plan in the Fund’s annual report to shareholders. While the Fund respectfully disagrees with the Staff’s position that Form N-2 requires inclusion of the $2.50 sales fee in the fee table, the $2.50 sales fee will be reflected in the fee table in the Amendment to address the Staff’s comment.

Prospectus—The Trust’s Investments—Summary of Trust Expenses. Please confirm whether the management fee waiver discussed in footnote 4 is subject to recoupment.

The Fund confirms that the management fee waiver is not subject to recoupment.

Prospectus—The Trust’s Investments—Portfolio Contents and Techniques. Please confirm whether the Fund invests in contingent convertible securities (“CoCos”) and, if so, please add disclosure regarding CoCos.

The Fund confirms that it invests in CoCos and, accordingly, has added strategy and risk disclosure addressed to its investments in CoCos.

Prospectus—Risks—Other Risks. Please supplement the risk factors entitled “Zero Coupon Securities Risk” and “Pay-In-Kind Bonds Risk” as necessary to ensure that the following risks associated with investments in such instruments are disclosed:

The higher yields and interest rates on original issue discount (“OID”) and pay-in-kind (“PIK”) securities reflects the payment deferral and increased credit risk associated with such instruments and that such investments may represent a significantly higher credit risk than coupon loans.

OID and PIK securities may have unreliable valuations because their continuing accruals require continuing judgments about the collectability of the deferred payments and the value of any associated collateral.

OID instruments generally represent a significantly higher credit risk than coupon loans.

PIK interest has the effect of generating investment income and increasing the incentive fees payable at a compounding rate. In addition, the deferral of PIK interest also reduces the loan-to-value ratio at a compounding rate.

OID and PIK securities create the risk that incentive fees will be paid to the investment adviser based on non-cash accruals that ultimately may not be realized, but the investment adviser will be under no obligation to reimburse the fund for these fees.

With respect to items (a) and (c), the Fund submits that the following disclosure is currently included under “The Trust’s Investments—Portfolio Contents and Techniques—Zero-Coupon Bonds, Step-Ups and Pay-in-Kind Securities: “Zero-coupon bonds, step-ups and PIKs allow an issuer to avoid or delay the need to generate cash to meet current interest payments and, as a result, may involve greater credit risk than bonds that pay interest currently or in cash.” In response to the Staff’s comment to add similar disclosure to the discussion of the Fund’s risk factors, the Fund will add the following disclosure to “Zero Coupon Securities Risk” and “Pay-in-Kind Bonds Risk” in the Amendment: “Because [zero coupon bonds/pay-in-kind bonds] allow an issuer to defer the need to generate cash to meet current interest payments, these investments may involve greater credit risk than bonds that pay interest currently or in cash.”

Prospectus Supplement—Description of the Rights Offering—Over-Subscription Privilege. Please add disclosure in paragraph 3 that if the per-share NAV at the end of the subscription period is greater than the subscription price, the oversubscription shares issued will not result in the ratio of the rights offering exceeding one new share for each three rights held.

The requested disclosure will be added in the Amendment.

Prospectus Supplement—Description of the Rights Offering—Payment for Shares. Please conform the language that discusses the rights reserved by the Fund if a holder of rights does not make payment of all amounts due to the disclosure comments that the Staff discussed with Willkie Farr & Gallagher LLP in a separate filing.

The requested revisions will be made in the Amendment.

Prospectus Supplement—Foreign Restrictions. Please revise the disclosure to indicate how foreign holders can participate in the offering, or advise how the disclosure is consistent with Section 23(b)(1)of the Investment Company Act of 1940, as amended, to exclude them from the offering.

The Fund will replace the disclosure in the aforementioned section as follows:

Prospectus Supplement—Description of Rights Offering—Notice of Net Asset Value Decline. The undertakings do not reflect the description in this section. Please change the undertakings or revise this section.

The above-referenced section will be deleted in the Amendment.

Prospectus Supplement—Plan of Distribution—Distribution Arrangements. If the Dealer Manager and selling members may be engaging in stabilizing activities, please disclose this and discuss that this may have the effect of depressing or retarding the market price of the common stock.

The requested disclosure will be added in the Amendment in brackets. While not currently expected, to the extent any stabilizing activities are engaged in with respect to a particular rights offering, the disclosure will be finalized and included in a prospectus supplement.

Please provide the Staff with a form of the legal opinion required by Item 25(2)(l) of Form N-2 sufficiently in advance of requesting effectiveness.

The Fund provided a draft of the legal opinion to the Staff via email on March 14, 2022 and will file the final legal opinion with the Amendment.

Statement of Additional Information—Investment Objective and Policies—Investment Restrictions. In the discussion of the Fund’s application of the limitations in fundamental investment restrictions nos. 1 and 2 (regarding concentration and diversification), please change “only” to “principally” in the second sentence of the following disclosure: “For purposes of applying the limitation set forth in subparagraphs (1) and (2) above, securities of the U.S. government, its agencies, or instrumentalities, and securities backed by the credit of a governmental entity are not considered to represent industries. However, obligations backed only by the assets and revenues of non-governmental issuers may for this purpose be deemed to be issued by such non-governmental issuers.”

The requested change will be made in the Amendment.

Janey Ahn, Esq., BlackRock Advisors, LLC

Dean Caruvana, Esq., BlackRock Advisors, LLC