Deloitte.
DRAFT FOR PRELIMINARY DISCUSSIONAL PURPOSES ONLY




REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Directors and Trustees and Shareholders of the following
BlackRock Closed-End Funds

BlackRock Insured Municipal 2008 Term Trust
BlackRock Insured Municipal Term Trust
BlackRock Municipal 2018 Term Trust
BlackRock Municipal 2020 Term Trust
BlackRock Municipal Target Term Trust
BlackRock Strategic Municipal Trust
BlackRock California Insured Municipal 2008 Term Trust
BlackRock California Municipal 2018 Term Trust
BlackRock Florida Insured Municipal 2008 Term Trust
BlackRock Florida Municipal 2020 Term Trust
BlackRock New York Insured Municipal 2008 Term Trust
BlackRock New York Municipal 2018 Term Trust
BlackRock Pennsylvania Strategic Municipal Trust
BlackRock Advantage Term Trust Inc.
BlackRock Global Floating Rate Income Trust
BlackRock Preferred Opportunity Trust
BlackRock Partners Balanced Trust (Interval Fund)
BAT Subsidiary, Inc.

In planning and performing our audits of the financial statements of the
BlackRock Closed-End Funds listed above (the "Trusts") for the year ended
December 31, 2004 (on which we have issued our report dated February 28, 2005)
we considered their internal control, including control activities for
safeguarding securities, in order to determine our auditing procedures for the
purpose of expressing our opinion on the financial statements and to comply with
the requirements of Form N-SAR and not to provide assurance on the Trusts'
internal control.

The management of the Trusts is responsible for establishing and maintaining
internal control. In fulfilling this responsibility, estimates and judgments by
management are required to assess the expected benefits and related costs of
controls. Generally, controls that are relevant to an audit pertain to the
entity's objective of preparing financial statements for external purposes that
are fairly presented in conformity with accounting principles generally accepted
in the United States of America. Those controls include the safeguarding of
assets against unauthorized acquisition, use or disposition.

Because of inherent limitations in any internal control, misstatements due to
error or fraud may occur and not be detected. Also, projections of any
evaluation of internal control to future periods are subject to the risk that
the internal control may become inadequate because of changes in conditions or
that the degree of compliance with policies or procedures may deteriorate.

Our consideration of the Trusts' internal control would not necessarily disclose
all matters in internal control that might be material weaknesses under
standards established by the Public Company Accounting Oversight Board (United
States). A material weakness is a condition in which the design or operation of
one or more of the internal control components does not reduce to a relatively
low level the risk that misstatements caused by error or fraud in amounts that
would be material in relation to the financial statements being audited may
occur and not be detected within a timely period by employees in the normal
course of performing their assigned functions. However, we noted no matters
involving the Trusts' internal control and their operation, including controls
for safeguarding securities that we consider to be material weaknesses as
defined above as of December 31, 2004.

This report is intended solely for the information and use of management, the
trustees and shareholders of the above referenced BlackRock Closed-End Funds,
and the Securities and Exchange Commission and is not intended to be and should
not be used by anyone other than these specified parties.

DELOITTE & TOUCHE LLP

February 28, 2005



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