COVER 31 filename31.htm

SEC COVER LETTER

 

  Jeremy D.Franklin
Vice President, Associate General Counsel
8500 Andrew Carnegie Boulevard
Charlotte, NC 28262
   
  T 704.988.4101
jeremy.franklin@nuveen.com

 

July 23, 2019

 

U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

 

Re: TIAA-CREF Funds (“Registrant”) Post-Effective Amendment No. 124 to the Registration Statement on Form N-1A (File Nos. 333-76651 and 811-09301)

 

Ladies and Gentlemen:

 

On behalf of the Registrant, we have attached for filing with the U.S. Securities and Exchange Commission (“SEC”) Post-Effective Amendment No. 124 to the above-captioned registration statement on Form N-1A (“Amendment No. 124”), including exhibits.

 

The sole purpose of this filing is to replace the Registrant’s Post-Effective Amendment No. 123 to the above captioned-registration statement (SEC Accession No. 0000930413-19-002079) that was inadvertently filed on July 19, 2019 without Part B of the registration statement. Amendment No. 124 is being filed to correct and replace the Registrant’s Post-Effective Amendment No. 123 to include Part B with Part A and Part C of the registration statement.

 

We believe that Amendment No. 124 is an ideal candidate for selective review pursuant to the guidance set forth in Investment Company Act Release No. 13768 (Feb. 15, 1984) (“IC-13768”). In accordance with IC-13768, we hereby request selective review of Amendment No. 124 limited to the disclosure relating to the investment glidepath changes for the TIAA-CREF Lifecycle Funds and TIAA-CREF Lifecycle Index Funds because the additional disclosures set forth in Amendment No. 124 are “not substantially different” from the disclosures that the Registrant previously filed in the prior post-effective amendments for the Funds. In connection with this request, the Registrant states that: (i) the material changes are limited to the investment glidepath changes for the TIAA-CREF Lifecycle Funds and TIAA-CREF Lifecycle Index Funds and (ii) the Registrant believes that no other area of the filing warrants particular attention. Selective review would serve to expedite the review process for the Registrant as well as use the SEC Staff’s time more effectively.

 

No fee is required in connection with this filing. If you have any questions regarding this filing, please do not hesitate to call me at (704) 988-4101.

 

  Sincerely,
   
  /s/ Jeremy D. Franklin
  Jeremy D. Franklin