0001193125-23-139118.txt : 20230607 0001193125-23-139118.hdr.sgml : 20230607 20230509110429 ACCESSION NUMBER: 0001193125-23-139118 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230509 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NUVEEN INVESTMENT FUNDS INC CENTRAL INDEX KEY: 0000820892 IRS NUMBER: 411418224 STATE OF INCORPORATION: MD FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 WEST WACKER DR. CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 312-917-8146 MAIL ADDRESS: STREET 1: 333 WEST WACKER DR. CITY: CHICAGO STATE: IL ZIP: 60606 FORMER COMPANY: FORMER CONFORMED NAME: FIRST AMERICAN INVESTMENT FUNDS INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: SECURAL MUTUAL FUNDS INC DATE OF NAME CHANGE: 19910627 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nuveen Core Plus Impact Fund CENTRAL INDEX KEY: 0001835068 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 WEST WACKER DR. CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 312-917-8146 MAIL ADDRESS: STREET 1: 333 WEST WACKER DR. CITY: CHICAGO STATE: IL ZIP: 60606 FORMER COMPANY: FORMER CONFORMED NAME: Nuveen Impact Opportunities Fund DATE OF NAME CHANGE: 20201204 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NUVEEN PENNSYLVANIA QUALITY MUNICIPAL INCOME FUND CENTRAL INDEX KEY: 0000870780 IRS NUMBER: 363743025 STATE OF INCORPORATION: MA FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 W WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 3129178200 MAIL ADDRESS: STREET 1: 333 W WACKER CITY: CHICAGO STATE: IL ZIP: 60606 FORMER COMPANY: FORMER CONFORMED NAME: NUVEEN PENNSYLVANIA INVESTMENT QUALITY MUNICIPAL FUND DATE OF NAME CHANGE: 20121022 FORMER COMPANY: FORMER CONFORMED NAME: NUVEEN PENNSYLVANIA INVESTMENT QUALITY MUNICIPAL FUND INC DATE OF NAME CHANGE: 19920803 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NUVEEN OHIO QUALITY MUNICIPAL INCOME FUND CENTRAL INDEX KEY: 0000878200 IRS NUMBER: 363777457 STATE OF INCORPORATION: MA FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 312-917-8146 MAIL ADDRESS: STREET 1: 333 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 FORMER COMPANY: FORMER CONFORMED NAME: NUVEEN OHIO QUALITY INCOME MUNICIPAL FUND DATE OF NAME CHANGE: 20130410 FORMER COMPANY: FORMER CONFORMED NAME: NUVEEN OHIO QUALITY INCOME MUNICIPAL FUND INC DATE OF NAME CHANGE: 19920929 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NUVEEN SELECT TAX FREE INCOME PORTFOLIO CENTRAL INDEX KEY: 0000883618 IRS NUMBER: 363806843 FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 W WACKER DR CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 3129178200 MAIL ADDRESS: STREET 1: 333 W WACKER DR CITY: CHICAGO STATE: IL ZIP: 60606 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NUVEEN NEW YORK SELECT TAX -FREE INCOME PORTFOLIO CENTRAL INDEX KEY: 0000885731 IRS NUMBER: 363828115 STATE OF INCORPORATION: MA FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 W WACKER DR CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 3129178200 MAIL ADDRESS: STREET 1: 333 W WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 FORMER COMPANY: FORMER CONFORMED NAME: NUVEEN INSURED NEW YORK SELECT TAX FREE INCOME PORTFOLIO DATE OF NAME CHANGE: 19920929 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NUVEEN CALIFORNIA SELECT TAX FREE INCOME PORTFOLIO CENTRAL INDEX KEY: 0000885732 IRS NUMBER: 363828111 STATE OF INCORPORATION: MA FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 W WACKER DR CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 3129178200 MAIL ADDRESS: STREET 1: 333 W WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 FORMER COMPANY: FORMER CONFORMED NAME: NUVEEN INSURED CALIFORNIA SELECT TAX FREE INCOME PORTFOLIO DATE OF NAME CHANGE: 19920929 FORMER COMPANY: FORMER CONFORMED NAME: NUVEEN CALIFORNIA SELECT TAX FREE INCOME PORTFOLIO DATE OF NAME CHANGE: 19600201 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NUVEEN SELECT MATURITIES MUNICIPAL FUND CENTRAL INDEX KEY: 0000890119 IRS NUMBER: 363837799 STATE OF INCORPORATION: MA FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 3129177200 MAIL ADDRESS: STREET 1: 333 W WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 FORMER COMPANY: FORMER CONFORMED NAME: NUVEEN INTERMEDIATE OPPORTUNITY MUNICIPAL FUND DATE OF NAME CHANGE: 19600201 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NUVEEN ARIZONA QUALITY MUNICIPAL INCOME FUND CENTRAL INDEX KEY: 0000892992 IRS NUMBER: 363847197 STATE OF INCORPORATION: MA FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 312-917-8146 MAIL ADDRESS: STREET 1: 333 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 FORMER COMPANY: FORMER CONFORMED NAME: NUVEEN ARIZONA PREMIUM INCOME MUNICIPAL FUND DATE OF NAME CHANGE: 20130410 FORMER COMPANY: FORMER CONFORMED NAME: NUVEEN ARIZONA PREMIUM INCOME MUNICIPAL FUND INC DATE OF NAME CHANGE: 19930328 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NUVEEN MULTISTATE TRUST II /MA/ CENTRAL INDEX KEY: 0001018975 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O NUVEEN INVESTMENTS STREET 2: 333 WEST WACKER DRIVE 33RD FLOOR CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 3129177783 MAIL ADDRESS: STREET 1: NUVEEN INVESTMENTS STREET 2: 333 WEST WACKER DRIVE 33RD FLOOR CITY: CHICAGO STATE: IL ZIP: 60606 FORMER COMPANY: FORMER CONFORMED NAME: NUVEEN FLAGSHIP MULTISTATE TRUST II DATE OF NAME CHANGE: 19960716 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NUVEEN NEW YORK QUALITY MUNICIPAL INCOME FUND CENTRAL INDEX KEY: 0001074769 IRS NUMBER: 364270661 STATE OF INCORPORATION: MA FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 8002578787 MAIL ADDRESS: STREET 1: 333 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 FORMER COMPANY: FORMER CONFORMED NAME: NUVEEN NEW YORK DIVIDEND ADVANTAGE MUNICIPAL FUND DATE OF NAME CHANGE: 20000327 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nuveen California Quality Municipal Income Fund CENTRAL INDEX KEY: 0001074952 IRS NUMBER: 364270660 STATE OF INCORPORATION: MA FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O NUVEEN INVESTMENTS STREET 2: 333 W WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 3129177783 MAIL ADDRESS: STREET 1: C/O NUVEEN INVESTMENTS STREET 2: 333 W WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 FORMER COMPANY: FORMER CONFORMED NAME: NUVEEN CALIFORNIA DIVIDEND ADVANTAGE MUNICIPAL FUND DATE OF NAME CHANGE: 20011011 FORMER COMPANY: FORMER CONFORMED NAME: NUVEEN CALIFORNIA MUNICIPAL ADVANTAGE FUND DATE OF NAME CHANGE: 19981209 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NUVEEN NEW JERSEY QUALITY MUNICIPAL INCOME FUND CENTRAL INDEX KEY: 0001087786 IRS NUMBER: 364119016 STATE OF INCORPORATION: MA FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 W WACKER DR CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 3129178146 MAIL ADDRESS: STREET 1: 333 W WACKER DR CITY: CHICAGO STATE: IL ZIP: 60606 FORMER COMPANY: FORMER CONFORMED NAME: NUVEEN NEW JERSEY DIVIDEND ADVANTAGE MUNICIPAL FUND DATE OF NAME CHANGE: 19990602 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NUVEEN REAL ESTATE INCOME FUND CENTRAL INDEX KEY: 0001158289 IRS NUMBER: 364472501 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 3129178146 MAIL ADDRESS: STREET 1: 333 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NUVEEN CALIFORNIA AMT-FREE QUALITY MUNICIPAL INCOME FUND CENTRAL INDEX KEY: 0001195738 IRS NUMBER: 030487017 STATE OF INCORPORATION: MA FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 WEST WACKER DR. CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 3129178146 MAIL ADDRESS: STREET 1: 333 WEST WACKER DR. CITY: CHICAGO STATE: IL ZIP: 60606 FORMER COMPANY: FORMER CONFORMED NAME: NUVEEN CALIFORNIA AMT-FREE MUNICIPAL INCOME FUND DATE OF NAME CHANGE: 20120515 FORMER COMPANY: FORMER CONFORMED NAME: NUVEEN INSURED CALIFORNIA TAX FREE ADVANTAGE MUNICIPAL FUND DATE OF NAME CHANGE: 20021003 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NUVEEN NEW YORK AMT-FREE QUALITY MUNICIPAL INCOME FUND CENTRAL INDEX KEY: 0001195739 IRS NUMBER: 030487021 STATE OF INCORPORATION: MA FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 3129178146 MAIL ADDRESS: STREET 1: 333 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 FORMER COMPANY: FORMER CONFORMED NAME: NUVEEN NEW YORK AMT-FREE MUNICIPAL INCOME FUND DATE OF NAME CHANGE: 20120106 FORMER COMPANY: FORMER CONFORMED NAME: NUVEEN INSURED NEW YORK TAX FREE ADVANTAGE MUNICIPAL FUND DATE OF NAME CHANGE: 20021003 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nuveen S&P 500 BuyWrite Income Fund CENTRAL INDEX KEY: 0001298699 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 312-917-8146 MAIL ADDRESS: STREET 1: 333 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 FORMER COMPANY: FORMER CONFORMED NAME: Nuveen Equity Premium Income Fund DATE OF NAME CHANGE: 20040903 FORMER COMPANY: FORMER CONFORMED NAME: Nuveen Premium Income Strategy Fund DATE OF NAME CHANGE: 20040727 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nuveen S&P 500 Dynamic Overwrite Fund CENTRAL INDEX KEY: 0001338561 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 312-917-8146 MAIL ADDRESS: STREET 1: 333 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 FORMER COMPANY: FORMER CONFORMED NAME: Nuveen Equity Premium & Growth Fund DATE OF NAME CHANGE: 20050913 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nuveen Investment Trust V CENTRAL INDEX KEY: 0001380786 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 WEST WACKER DR. CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 312-917-8146 MAIL ADDRESS: STREET 1: 333 WEST WACKER DR. CITY: CHICAGO STATE: IL ZIP: 60606 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nuveen Core Equity Alpha Fund CENTRAL INDEX KEY: 0001385763 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 312-917-8146 MAIL ADDRESS: STREET 1: 333 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nuveen Mortgage & Income Fund/MA/ CENTRAL INDEX KEY: 0001472215 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 312-917-8146 MAIL ADDRESS: STREET 1: 333 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 FORMER COMPANY: FORMER CONFORMED NAME: Nuveen Mortgage Opportunity Term Fund DATE OF NAME CHANGE: 20090914 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nuveen Taxable Municipal Income Fund CENTRAL INDEX KEY: 0001478888 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 312-917-8146 MAIL ADDRESS: STREET 1: 333 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 FORMER COMPANY: FORMER CONFORMED NAME: Nuveen Build America Bond Fund DATE OF NAME CHANGE: 20100326 FORMER COMPANY: FORMER CONFORMED NAME: Nuveen Build America Bond Term Fund DATE OF NAME CHANGE: 20091216 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nuveen Real Asset Income & Growth Fund CENTRAL INDEX KEY: 0001539337 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 W. WACKER DR. CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 312-917-8146 MAIL ADDRESS: STREET 1: 333 W. WACKER DR. CITY: CHICAGO STATE: IL ZIP: 60606 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nuveen NASDAQ 100 Dynamic Overwrite Fund CENTRAL INDEX KEY: 0001608741 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 312-917-8146 MAIL ADDRESS: STREET 1: 333 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nuveen Dow 30sm Dynamic Overwrite Fund CENTRAL INDEX KEY: 0001608742 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 312-917-8146 MAIL ADDRESS: STREET 1: 333 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nuveen Global High Income Fund CENTRAL INDEX KEY: 0001615905 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 312-917-8146 MAIL ADDRESS: STREET 1: 333 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60606 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NUVEEN NEW YORK MUNICIPAL VALUE FUND CENTRAL INDEX KEY: 0000818850 IRS NUMBER: 363529057 STATE OF INCORPORATION: MA FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 W WACKER DR STREET 2: 32ND FL CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 3129177794 MAIL ADDRESS: STREET 1: 333 W. WACKER DR STREET 2: 32ND FL CITY: CHICAGO STATE: IL ZIP: 60606 FORMER COMPANY: FORMER CONFORMED NAME: NUVEEN NEW YORK MUNICIPAL VALUE FUND INC DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NUVEEN CALIFORNIA MUNICIPAL VALUE FUND CENTRAL INDEX KEY: 0000818851 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 W. WACKER DR CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 3129178146 MAIL ADDRESS: STREET 1: 333 W. WACKER DR CITY: CHICAGO STATE: IL ZIP: 60606 FORMER COMPANY: FORMER CONFORMED NAME: NUVEEN CALIFORNIA MUNICIPAL VALUE FUND INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm CORRESP

[CHAPMAN AND CUTLER LLP LETTERHEAD]

May 9, 2023

VIA EDGAR CORRESPONDENCE

Megan F. Miller

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:       SOX Review for Nuveen Fund Advisors, LLC            

(File numbers listed in Exhibit A)            

 

Dear Ms. Miller:

This letter responds to comments provided by the staff of the Securities and Exchange Commission (the “Staff”) via telephone, pursuant to Section 408 of the Sarbanes-Oxley Act of 2002, regarding the funds advised by Nuveen Fund Advisors, LLC (the “Adviser”) listed in Exhibit A attached hereto (each, a “Fund” and collectively, the “Funds”). Capitalized terms used herein, but not otherwise defined, have the meanings ascribed to them in the Funds’ Annual Reports for their respective fiscal years (each, an “Annual Report” and collectively, the “Annual Reports”) as filed on Form N-CSR with the Staff.

COMMENT 1

With regard to the Trustees’ fees for the Nuveen Municipal Bond Funds (i.e., California, Massachusetts, New Jersey and New York) of the Nuveen Multistate Trust II, please explain why the amounts that are shown as the liability on the balance sheet are in excess of what was accrued for the current year on the Statement of Operations. Please include the frequency of payments to Trustees in the Adviser’s response.

RESPONSE TO COMMENT 1

The liability for Trustees fees on the Statement of Assets and Liabilities for the Funds also include deferred compensation amounts that have not yet been paid to Trustees, while the accrued expenses on the Statement of Operations only include those expenses incurred during the reporting period. The liabilities will not be relieved until payment has been made to the Trustees. The Funds make cash payments to the Trustees quarterly, while the deferred compensation payments are dependent on the elections of the individual Trustees.

COMMENT 2

The Staff notes that certain of the Funds have a monthly distribution policy or practice of maintaining a specified level of distribution and paid a return of capital. On a prospective basis, please include a discussion of these events to which the Funds’ distribution policy resulted in distributions of capital or impacted its investment strategies and/or net asset value (see Instruction 4(g)(3) to Item 24 of Form N-2 and Item 27 to Form N-1A).

RESPONSE TO COMMENT 2

On a prospective basis, disclosure will be added to the Common Share Information section of the reports for those Funds that have a policy of maintaining a specified level of distribution. The following are two examples of how such disclosure will appear in the reports, where applicable:

Example 1: Distribution Program

The [each] Fund makes regular cash distributions to shareholders of a stated dollar amount per share. Subject to approval and oversight by the Board of Trustees, the [each] Fund seeks to provide a stable, but not guaranteed, cash flow, independent of the amount of income earned or capital gains realized by the fund. The practice of maintaining a stable distribution level had no material effect on the [each] Fund’s investment strategy during the most recent fiscal year and is not expected to have such an effect in future periods, however, distributions in excess of Fund returns will cause its NAV per share to erode. For additional information, refer to the distribution information section below and in the Notes to Financial Statements herein.

Example 2: Distribution Program

The [each] Fund makes regular cash distributions to shareholders of a stated dollar amount per share. Subject to approval and oversight by the Board of Trustees, the [each] Fund seeks to maintain a stable distribution level designed to deliver the long-term return potential of the [each] Fund’s investment strategy through regular distributions (a “Managed Distribution Program”). The practice of maintaining a stable distribution level had no material effect on the [each] Fund’s investment strategy during the most recent fiscal year and is not expected to have such an effect in future periods, however, distributions in excess of Fund returns will cause its NAV per share to erode. For additional information, refer to the distribution information section below and in the Notes to Financial Statements herein.

* * * * * * * *

 

2

Please call me at (312) 845-3484 if you have any questions or issues you would like to discuss regarding these matters.

 

Sincerely yours,  
CHAPMAN AND CUTLER LLP  
By:  

  /s/ Morrison C. Warren

               
  Morrison C. Warren        

 

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EXHIBIT A

 

     
File #    Registrant Name   

FYE

Reviewed    

     

811-06385    

    NUVEEN OHIO QUALITY MUNICIPAL INCOME FUND    2/28/2022
     

811-06265

    NUVEEN PENNSYLVANIA QUALITY MUNICIPAL INCOME FUND    2/28/2022
     

811-06623

    NUVEEN CALIFORNIA SELECT TAX FREE INCOME PORTFOLIO    3/31/2022
     

811-22003

    Nuveen Core Equity Alpha Fund    12/31/2022
     

811-09135

    NUVEEN NEW YORK QUALITY MUNICIPAL INCOME FUND    2/28/2022
     

811-22971

    Nuveen NASDAQ 100 Dynamic Overwrite Fund    12/31/2022
     

811-09161

    Nuveen California Quality Municipal Income Fund    2/28/2022
     

811-21212

    NUVEEN CALIFORNIA AMT-FREE QUALITY MUNICIPAL INCOME FUND    2/28/2022
     

811-06548

    NUVEEN SELECT TAX FREE INCOME PORTFOLIO    3/31/2022
     

811-09455

    NUVEEN NEW JERSEY QUALITY MUNICIPAL INCOME FUND    2/28/2022
     

811-05235

    NUVEEN CALIFORNIA MUNICIPAL VALUE FUND    2/28/2022
     

811-21211

    NUVEEN NEW YORK AMT-FREE QUALITY MUNICIPAL INCOME FUND    2/28/2022
     

811-07278

    NUVEEN ARIZONA QUALITY MUNICIPAL INCOME FUND    2/28/2022
     

811-07056

    NUVEEN SELECT MATURITIES MUNICIPAL FUND    3/31/2022
     

811-21809

    Nuveen S&P 500 Dynamic Overwrite Fund    12/31/2022
     

811-22329

    Nuveen Mortgage & Income Fund/MA/    12/31/2022
     

811-10491

    NUVEEN REAL ESTATE INCOME FUND    12/31/2022
     

811-22988

    Nuveen Global High Income Fund    12/31/2022
     

811-22658

    Nuveen Real Asset Income & Growth Fund    12/31/2022
     

811-22391

    Nuveen Taxable Municipal Income Fund    3/31/2022
     

811-21619

    Nuveen S&P 500 BuyWrite Income Fund    12/31/2022
     

811-06624

    NUVEEN NEW YORK SELECT TAX -FREE INCOME PORTFOLIO    3/31/2022
     

811-22970

    Nuveen Dow 30sm Dynamic Overwrite Fund    12/31/2022
     

811-05238

    NUVEEN NEW YORK MUNICIPAL VALUE FUND    2/28/2022
     

811-07755

    NUVEEN MULTISTATE TRUST II /MA/    2/28/2022
     

811-07755

    NUVEEN MULTISTATE TRUST II /MA/    2/28/2022
     

811-05309

    NUVEEN INVESTMENT FUNDS INC    12/31/2022
     

811-21979

    Nuveen Investment Trust V    12/31/2022
     

811-05309

    NUVEEN INVESTMENT FUNDS INC    12/31/2022
     

811-05309

    NUVEEN INVESTMENT FUNDS INC    12/31/2022
     

811-07755

    NUVEEN MULTISTATE TRUST II /MA/    2/28/2022
     

811-07755

    NUVEEN MULTISTATE TRUST II /MA/    2/28/2022
     

811-07755

    NUVEEN MULTISTATE TRUST II /MA/    2/28/2022
     

811-07755

    NUVEEN MULTISTATE TRUST II /MA/    2/28/2022
     

811-23627

    Nuveen Core Plus Impact Fund    12/31/2022

 

4