SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

------

FORM 8-K/A

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) of the

SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of Earliest event reported)	April 1, 2011
	-------------------------------

Merrill Lynch Municipal ABS, Inc

(Exact name of registrant as specified in its charter)




New York	001-13716	13-369-8229
(State or other jurisdiction	(Commission	(IRS Employer
of incorporation)	File Number)	Identification No.)

World Financial Center, North Tower, Ninth Floor, New York, New York	10080
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code (212) 449-9938

(Former name or former address, if changed since last report.)

Section 9.01 - Financial Statements, Pro Forma Financial Information and Exhibits.

(a) None.

(b) None.

A corrected copy of the Statement to holders of Merrill Lynch Municipal ABS, Inc. Prerefunded Municipal Certificates, Series 2 and Series 3 relating to the Distribution Date of April 1, 2011.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

Dated: March 30, 2012		MERRILL LYNCH MUNICIPAL ABS, INC.


	By:		/s/ James Nacos
			Name:	James Nacos
			Title:	President
			(senior officer in charge of securitization function of the Depositor)

EXHIBIT INDEX

Exhibit	Page
A corrected copy of the Statement to holders of Merrill Lynch Municipal ABS, Inc Prerefunded Municipal Certificates, Series 2 and Series 3 relating to the Distribution Date of April 1, 2011	5

STATEMENT TO CERTIFICATEHOLDERS

A corrected copy of the Statement to Holders of Merrill Lynch Municipal ABS, Inc.

Prerefunded Municipal Certificates, Series 2 and Series 3

relating to the Distribution Date of April 1, 2011

April 1, 2011

Merrill Lynch

World Financial Center

North Towers - 9th Floor

250 Vesey Street

New York, NY 10281-1309

Attn Edward Sisk

The Depository Trust Company

55 Water Street

New York, NY 10004

Attn: Fran Vespa

Re:	Merrill Lynch Municipal ABS, Inc.
	Prerefunded Municipal Certificates Series 2

All:

Pursuant to Section 4.03 of the Trust Agreement dated as of March 28, 1995, Deutsche Bank Trust Company Americas, as Trustee for the above-referenced bond issues, hereby notifies you of the debt service payments for each Series due on April 1, 2011. Attached is a payment schedule for each Series.

If you have any questions, please feel free to call me at (212) 250-2268.

Very truly yours,

/s/ Teddy Banica

Teddy Banica

Assistant Vice President

April 1, 2011

Merrill Lynch

World Financial Center

North Towers - 9th Floor

250 Vesey Street

New York, NY 10281-1309

Attn : Edward Sisk

Re:	Merrill Lynch Municipal ABS, Inc.
	Prerefunded Municipal Certificates Series 2.

Mr. Sisk:

For the above referenced issues, the principal and interest information for April 1, 2011 is attached. All other relevant information is as follows:

	Premium on Bonds	None
	Trustee Fees Payable	None
	Interest Shortfall on Bonds	None
	Aggregate Shortfall on Bonds	None
	Accrued Interest undistributed to holders	None
	Accrued Principal undistributed to holders	None
	Underlying Bonds on issues	Attached

Should you have any questions please call me at (212) 250-2268.

Sincerely,

/s/ Teddy Banica

Teddy Banica

Assistant Vice President

Ctol
021433EL7.1

SERIES 2 CERTIFICATES

Class Number	Certificate Maturity Date	CUSIP Number	Certificate Rate	Certificate Amount		Interest Amount Due	Principal Amount Due
24	10/1/2012	70252B BZ5	5.70	1,915,000.00	*	54,577.50	60,000.00
RI	10/1/2012	70252B CA9	Variable	22,624.00		Residual -->	2,563.00
								Total Debt Service
TOTAL				$1,937,624.00		$54,577.50	$62,563.00	$117,140.50

****Please note that premium on bonds, trustee fees payable, interest shortfalls, aggregate

shortfalls, accrued interest undistributed, and accrued principal undistributed are at zero.

****Pasco County FLA Health Facilities

13.125% 10/01/12

		Principal	Int Rate	Interest	Prin Payment
	Underlying	$ 1,785,000.00	13.125%	$ 117,140.63	$ -	$ 117,140.63

April 1, 2011

Merrill Lynch

World Financial Center

North Towers - 9th Floor

250 Vesey Street

New York, NY 10281-1309

Attn Edward Sisk

The Depository Trust Company

55 Water Street

New York, NY 10004

Attn: Fran Vespa

Re:	Merrill Lynch Municipal ABS, Inc.
	Prerefunded Municipal Certificates Series 3

All:

If you have any questions, please feel free to call me at (212) 250-2268.

Very truly yours,

/s/ Teddy Banica

Teddy Banica

Assistant Vice President

April 1, 2011

Merrill Lynch

World Financial Center

North Towers - 9th Floor

250 Vesey Street

New York, NY 10281-1309

Attn : Edward Sisk

Re:	Merrill Lynch Municipal ABS, Inc.
	Prerefunded Municipal Certificates Series 3.

Mr. Sisk:

For the above referenced issues, the principal and interest information for April 1, 2011 is attached. All other relevant information is as follows:

	Premium on Bonds	None
	Trustee Fees Payable	None
	Interest Shortfall on Bonds	None
	Aggregate Shortfall on Bonds	None
	Accrued Interest undistributed to holders	None
	Accrued Principal undistributed to holders	None
	Underlying Bonds on issues	Attached

Should you have any questions please call me at (212) 250-2268.

Sincerely,

/s/ Teddy Banica

Teddy Banica

Assistant Vice President

Ctol

678864MP3.1

SERIES 3 CERTIFICATES

Class Number	Certificate Maturity Date	CUSIP Number	Certificate Rate	Certificate Amount		Interest Amount Due	Principal Amount Due
26	10/1/2011	684503 UK9	5.70	6,750,000.00	*	192,375.00	360,000.00
27	10/1/2012	684503 UM5	5.70	4,910,000.00	*	139,935.00	0.00
RI	10/1/2012	684503 UN3	Variable	23,548.00		Residual -->	3,643.00
								Total Debt Service
TOTAL				$11,683,548.00		$332,310.00	$363,643.00	$695,953.00

****Please note that premium on bonds, trustee fees payable, interest shortfalls, aggregate

shortfalls, accrued interest undistributed, and accrued principal undistributed are at zero.

****Underlying Bond-Orange County FLA Health Facilities

13.125%, 10/01/12

		Principal	Int Rate	Interest	Prin Payment
	Underlying	$ 10,605,000.00	13.125%	$ 695,953.13	$ -	$ 695,953.13

MERRILL LYNCH MUNICIPAL ABS INC 8-K/A