DELAWARE INVESTMENTS(r) ARIZONA MUNICIPAL INCOME FUND, INC.

FORM N-SAR EXHIBIT LIST

Annual Period Ended March 31, 2010


SUB-ITEM 77K:   CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

Due to independence matters under the Securities and Exchange Commission's auditor
independence rules relating to the January 4, 2010 acquisition of Delaware Investments
(including Delaware Management Company, Delaware Distributors, L.P. and Delaware Service
Company, Inc.) by Macquarie Group, Ernst & Young LLP ("E&Y") has resigned as the
independent registered public accounting firm for Delaware Investments(r) Arizona Municipal
Income Fund, Inc. (the "Fund") effective May 20, 2010.  At a meeting held on May 20, 2010, the
Board of Trustees of the Fund, upon recommendation of the Audit Committee, selected
PricewaterhouseCoopers LLC ("PwC") to serve as the independent registered public accounting
firm for the Fund for the fiscal year ending March 31, 2011.  During the fiscal years ended
March 31, 2009 and March 31, 2010, E&Y's audit reports on the financial statements of the
Fund did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or
modified as to uncertainty, audit scope, or accounting principles.  In addition, there were no
disagreements between the Fund and E&Y on accounting principles, financial statements
disclosures or audit scope, which, if not resolved to the satisfaction of E&Y, would have caused
them to make reference to the disagreement in their reports.  Neither the Fund nor anyone on its
behalf has consulted with PwC at any time prior to their selection with respect to the application
of accounting principles to a specified transaction, either completed or proposed or the type of
audit opinion that might be rendered on the Fund's financial statements.


SUB-ITEM 77Q1(f):   EXHIBITS

Exhibit to Form N-SAR filed in response to N-SAR Item 77K attached as Exhibit.




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