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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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        <name>COLORADO EDUCATIONAL &amp; CULTURAL FACILITIES AUTHORITY</name>
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          <isin value="US19645RC258"/>
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        <valUSD>657412.00000000</valUSD>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2045-04-01</maturityDt>
          <couponKind>Fixed</couponKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>PUERTO RICO SALES TAX FING COR</name>
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          <isin value="US74529JPV16"/>
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        <curCd>USD</curCd>
        <valUSD>949150.00000000</valUSD>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2040-07-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>4.55000000</annualizedRt>
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          <isPaidKind>N</isPaidKind>
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          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>LOVELAND CO ELEC &amp; COMMUNICATI</name>
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          <isin value="US547206AJ19"/>
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        <curCd>USD</curCd>
        <valUSD>1292373.20000000</valUSD>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2044-12-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>COLORADO ST SCH OF MINES INSTN</name>
        <lei>549300TQMFMDZTM5HY46</lei>
        <title>Colorado School of Mines</title>
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          <isin value="US19658QEQ64"/>
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        <balance>1115000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1227904.90000000</valUSD>
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        <assetCat>DBT</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2042-12-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>FOUNTAIN CO URBAN RENEWAL AUTH</name>
        <lei>N/A</lei>
        <title>FOUNTAIN URBAN RENEWAL AUTHORITY</title>
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          <isin value="US35069WAD56"/>
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        <balance>655000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>641998.25000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>MUN</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2044-11-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.50000000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>COLORADO ST HLTH FACS AUTH REV</name>
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        <title>Colorado Health Facilities Authority</title>
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          <isin value="US19648AXX89"/>
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        <balance>500000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>520250.00000000</valUSD>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2027-01-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
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          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>DENVER CO INTERNATIONAL BUSINE</name>
        <lei>N/A</lei>
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          <isin value="US249197AV66"/>
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        <curCd>USD</curCd>
        <valUSD>658183.50000000</valUSD>
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        <issuerCat>MUN</issuerCat>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2030-12-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>COLORADO HEALTH FACILITIES AUTHORITY</name>
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        <title>CO HLTH FACS AUTH</title>
        <cusip>19648AM28</cusip>
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          <isin value="US19648AM281"/>
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        <balance>1250000.00000000</balance>
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        <valUSD>1393300.00000000</valUSD>
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          <maturityDt>2028-06-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>COMMONWEALTH OF PUERTO RICO</name>
        <lei>549300X44HXPLJU48U63</lei>
        <title>PUERTO RICO-A</title>
        <cusip>74514LE86</cusip>
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          <isin value="US74514LE869"/>
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        <balance>535000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>322337.50000000</valUSD>
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        <issuerCat>MUN</issuerCat>
        <invCountry>PR</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
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          <couponKind>Fixed</couponKind>
          <annualizedRt>8.00000000</annualizedRt>
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      <invstOrSec>
        <name>CO ST EDU CULT FACS</name>
        <lei>549300BJRX2FHSSZP042</lei>
        <title>COLORADO EDUCATIONAL &amp; CULTURAL FACILITIES AUTHORITY</title>
        <cusip>19645RB42</cusip>
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          <isin value="US19645RB425"/>
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        <curCd>USD</curCd>
        <valUSD>533430.00000000</valUSD>
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          <maturityDt>2045-12-15</maturityDt>
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          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>ARAPAHOE CNTY CO WTR &amp; WSTWTR</name>
        <lei>N/A</lei>
        <title>Arapahoe County Water &amp; Wastewater Authority</title>
        <cusip>038716GU4</cusip>
        <identifiers>
          <isin value="US038716GU45"/>
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        <balance>1250000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1477875.00000000</valUSD>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2039-12-01</maturityDt>
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          <annualizedRt>4.00000000</annualizedRt>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
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      <invstOrSec>
        <name>STERLING RANCH CMNTY</name>
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          <isin value="US85950NAB64"/>
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        <balance>525000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>539406.00000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>MUN</issuerCat>
        <invCountry>US</invCountry>
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          <maturityDt>2045-12-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.75000000</annualizedRt>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
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        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2020-05-20</ncom:dateSigned>
      <ncom:nameOfApplicant>Delaware Investments Colorado Municipal Income Fund, Inc.</ncom:nameOfApplicant>
      <ncom:signature>Dan Geatans</ncom:signature>
      <ncom:signerName>Dan Geatans</ncom:signerName>
      <ncom:title>Head of US and EMEA Fund Administration</ncom:title>
    </signature>
  </formData>
</edgarSubmission>
