EX-99.77B ACCT LTTR

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Trustees/Directors of BlackRock Core Bond
Trust, BlackRock Corporate High Yield Fund, Inc., and BlackRock Income Trust,
Inc.:

In planning and performing our audits of the financial statements of BlackRock
Core Bond Trust and BlackRock Income Trust, Inc., and the consolidated
financial statements of BlackRock Corporate High Yield Fund, Inc.
(collectively, the "Funds"), as of and for the year ended August 31, 2017, in
accordance with the standards of the Public Company Accounting Oversight Board
(United States), we considered the Funds' internal control over financial
reporting, including control 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
trustees/directors 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, 2017.

This report is intended solely for the information and use of management and
the Board of Trustees/Directors of BlackRock Core Bond Trust, BlackRock
Corporate High Yield Fund, Inc., and BlackRock Income Trust, Inc., 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 24, 2017

EX-99.77Q2 ITEM 405

                         BlackRock Income Trust, Inc.

                              File No. 811-05542

  Sub-Item No. 77Q2: Section 16(a) Beneficial Ownership Reporting Compliance

   Section 16(a) of the Securities Exchange Act of 1934 (the "Exchange Act")
requires the Fund's Board Members, executive officers, persons who own more
than ten percent of a registered class of the Fund's common units, the Advisor
and certain officers of the Advisor (the "Section 16 insiders"), including in
some cases former Section 16 insiders for a period of up to 6 months, to file
reports on holdings of, and transactions in, Fund common units with the
Securities and Exchange Commission ("SEC") and to furnish the Funds with copies
of all such reports.

   Based solely on a review of copies of such reports furnished to the Fund
during the Fund's most recent fiscal year and representations from these
Section 16 insiders with respect to the Fund's most recent fiscal year, the
Fund believes that its Section 16 insiders met all such applicable SEC filing
requirements for the Fund's most recently concluded fiscal year, except that
two Form 4 filings filed on behalf of Messrs. Matthew Kraeger and Ron Sion on
February 2, 2017 incorrectly reflected the number of securities beneficially
owned by each reporting person following his acquisition of securities on
January 31, 2017. Each Form 4 was amended on February 16, 2017 to reflect the
correct number of securities beneficially owned by the reporting person
following the reported acquisition of securities on January 31, 2017.