INTERNAL CONTROL RPT

Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Trustees of
Pioneer Municipal High Income Advantage Trust:

In planning and performing our audit of the financial statements of Pioneer
Municipal High Income Advantage Trust (the "Trust") as of and for the year
ended March 31, 2020, in accordance with the standards of the Public Company
Accounting Oversight Board (United States), we considered the Trust's
internal control over financial reporting, including controls over
safeguarding securities, as a basis for designing our auditing procedures for
the purpose of expressing our opinion on the financial statements
and to comply with the requirements of Form N-CEN, but not for the purpose
of expressing an opinion on the effectiveness of the Trust's internal control
over financial reporting.  Accordingly, we express no such opinion.

The management of the Trust is responsible for establishing and maintaining
effective internal control over financial reporting. In fulfilling this
responsibility, estimates and judgments by management are
required to assess the expected benefits and related costs of controls.
A company's internal control over financial reporting is a process designed
to provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements for external
purposes in accordance with U.S. generally accepted accounting principles.
A company's internal control over financial reporting
includes those policies and procedures that (1) pertain to the maintenance of
records that, in reasonable detail, accurately and fairly reflect the
transactions and dispositions of the assets of the company; (2)
provide reasonable assurance that transactions are recorded as necessary to
permit preparation of financial statements in accordance with U.S. generally
accepted accounting principles, and that receipts and expenditures of the
company are being made only in accordance with authorizations of management
and directors of the company; and (3) provide reasonable assurance
regarding prevention or timely detection of unauthorized acquisition, use
or disposition of a company's assets that could have a material effect on
the financial statements.

Because of its inherent limitations, internal control over financial reporting
may not prevent or detect misstatements. Also, projections of any evaluation
of effectiveness to future periods are subject to the risk
that controls may become inadequate because of changes in conditions, or that
the degree of compliance with the policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists when the
design or operation of a control does not allow management or employees,
in the normal course of performing their assigned functions, to
prevent or detect misstatements on a timely basis. A material weakness is
a deficiency, or a combination of deficiencies, in internal control over
financial reporting, such that there is a reasonable possibility that a
material misstatement of the company's annual or interim financial statements
will not be prevented or detected on a timely basis.

Our consideration of the Trust's internal control over financial reporting
was for the limited purpose described in the first paragraph and would not
necessarily disclose all deficiencies in internal control that
might be material weaknesses under standards established by the Public
Company Accounting Oversight Board (United States). However, we noted no
deficiencies in the Trust's internal control over financial
reporting and its operation, including controls over safeguarding securities
that we consider to be a material weakness as defined above as of
March 31, 2020.

This report is intended solely for the information and use of management and
the Board of Trustees of Pioneer Municipal High Income Advantage 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.


/s/ ERNST& YOUNG LLP


Boston, Massachusetts
May 29, 2020

OTHER REQUIRED INFO

Form: N-CEN/A

Explanation:

This amendment is being filed to address incorrect or omitted responses from the original submission.