COVER 9 filename9.htm LETTER

Bingham McCutchen LLP

One Federal Street

Boston, MA 02110

July 11, 2013


Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549


Re: Legg Mason Partners Income Trust

(filing relates to Western Asset California Municipals Fund, Western Asset Managed

Municipals Fund and Western Asset Emerging Markets Debt Fund)

File Nos. 2-96408 and 811-04254

Post-Effective Amendment No. 222 to Registration Statement on Form N-1A

Ladies and Gentlemen:

We are counsel to the above-referenced registrant, which proposes to file, pursuant to paragraph (b) of Rule 485 under the Securities Act of 1933, the above-referenced Post-Effective Amendment to its registration statement.

This Amendment is being filed to submit exhibits containing interactive data format risk/return summary information that mirrors the risk/return summary information in Post-Effective Amendment No. 220 to the Registration Statement.

We have reviewed the Amendment, and we represent it does not contain disclosures that would render it ineligible to become effective pursuant to paragraph (b) of Rule 485.

Please call Michelle R. Cirillo at (617) 951-8029 with any comments or questions relating to the filing.


/s/ Michelle R. Cirillo
Michelle R. Cirillo



cc: Rosemary D. Emmens, Legg Mason & Co., LLC