CORRESP 1 filename1.txt ALLIANCEBERNSTEIN INVESTMENTS, INC. 1345 Avenue of the Americas New York, New York 10105 March 20, 2009 Mr. Keith O'Connell, Senior Counsel Ms. Sheila Stout U.S. Securities and Exchange Commission Division of Investment Management 100 F Street, N.E. Washington, D.C. 20549 Re: AllianceBernstein Municipal Income Fund, Inc. (the "Company") Registration Statement on Form N-14 File Nos. 33-7812 and 811-04791 ------------------------------- Dear Mr. O'Connell and Ms. Stout: Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby joins in the request of the Company that the effective date of the Registration Statement of AllianceBernstein Municipal Income Fund, Inc. - National Portfolio be accelerated so that the Registration Statement may become effective on March 23, 2009. Very truly yours, AllianceBernstein Investments, Inc. By: /s/ Andrew L. Gangolf ----------------------- Andrew L. Gangolf Senior Vice President and Assistant General Counsel 00250 0457.979187