REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Directors of BlackRock Floating Rate Income
Strategies Fund, Inc. and to the Shareholders and Board of Trustees of
BlackRock Defined Opportunity Credit Trust and Blackrock Limited Duration
Income Trust:

In planning and performing our audits of the financial statements of BlackRock
Defined Opportunity Credit Trust, BlackRock Limited Duration Income Trust and
the consolidated financial statements of BlackRock Floating Rate Income
Strategies Fund, Inc. (the "Funds"), as of and for the year ended August 31,
2016, in accordance with the standards of the Public Company Accounting
Oversight Board (United States), we considered the Funds' 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-SAR, but not for the purpose of expressing an opinion on the effectiveness of
the Funds' internal control over financial reporting. Accordingly, we express
no such opinion.

The management of the Funds 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 fund'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 generally
accepted accounting principles. A fund'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 fund; (2)
provide reasonable assurance that transactions are recorded as necessary to
permit preparation of financial statements in accordance with generally
accepted accounting principles, and that receipts and expenditures of the fund
are being made only in accordance with authorizations of management and
directors/trustees of the fund; and (3) provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition, use, or disposition
of a fund'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
fund's annual or interim financial statements will not be prevented or detected
on a timely basis.

Our consideration of the Funds' 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 Funds' internal control over financial reporting and their operation,
including controls for safeguarding securities, that we consider to be a
material weakness, as defined above, as of August 31, 2016.

This report is intended solely for the information and use of management and
the Board of Directors/Trustees of BlackRock Defined Opportunity Credit Trust,
BlackRock Floating Rate Income Strategies Fund, Inc., and BlackRock Limited
Duration 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.

/s/ Deloitte & Touche LLP
Boston, Massachusetts
October 28, 2016