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March 15, 2017

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Commissioners:

We have read Item 4.01 of Form 8-K, dated March 15, 2017 of the Managed Duration Investment Grade Municipal Fund and are in agreement with the statements contained in the second paragraph. We have no basis to agree or disagree with other statements of the registrant contained therein.

Yours very truly,