<SEC-DOCUMENT>0001193125-19-211204.txt : 20191126
<SEC-HEADER>0001193125-19-211204.hdr.sgml : 20191126
<ACCEPTANCE-DATETIME>20190801195502
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-19-211204
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20190801

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Nuveen AMT-Free Quality Municipal Income Fund
		CENTRAL INDEX KEY:			0001195737
		IRS NUMBER:				030487030
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		NUVEEN INVESTMENTS, INC.
		STREET 2:		333 WEST WACKER DRIVE
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606
		BUSINESS PHONE:		3129178146

	MAIL ADDRESS:	
		STREET 1:		NUVEEN INVESTMENTS, INC.
		STREET 2:		333 WEST WACKER DRIVE
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NUVEEN AMT-FREE MUNICIPAL INCOME FUND
		DATE OF NAME CHANGE:	20120106

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NUVEEN INSURED TAX FREE ADVANTAGE MUNICIPAL FUND
		DATE OF NAME CHANGE:	20021003
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<TITLE>Nuveen AMT-Free Quality Municipal Income Fund</TITLE>
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<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; line-height:12pt; font-size:8pt; font-family:ARIAL"><FONT COLOR="#051c66">Chicago</FONT></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; line-height:12pt; font-size:8pt; font-family:ARIAL"><FONT COLOR="#051c66">New York</FONT></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; line-height:12pt; font-size:8pt; font-family:ARIAL"><FONT
 COLOR="#051c66">Washington, DC</FONT></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; line-height:12pt; font-size:8pt; font-family:ARIAL"><FONT COLOR="#051c66">London</FONT></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; line-height:12pt; font-size:8pt; font-family:ARIAL"><FONT COLOR="#051c66">San Francisco</FONT></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; line-height:12pt; font-size:8pt; font-family:ARIAL"><FONT
 COLOR="#051c66">Los Angeles</FONT></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; line-height:12pt; font-size:8pt; font-family:ARIAL"><FONT COLOR="#051c66">Singapore</FONT></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; line-height:12pt; font-size:8pt; font-family:ARIAL"><FONT COLOR="#8ccc00">vedderprice.com</FONT></P> <P STYLE="font-size:12pt; margin-top:0pt; margin-bottom:1pt">&nbsp;</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:11pt">
<TD VALIGN="top">August 1, 2019</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
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<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:ARIAL">Deborah Bielicke Eades</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:ARIAL">Shareholder</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:ARIAL">+1 312 609 7661</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:ARIAL">deades@vedderprice.com</P></TD></TR>
</TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL">U.S. Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL">Division of
Investment Management </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL">Washington, D.C. 20549 </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL">Attn: Ms.&nbsp;Ashley <FONT STYLE="white-space:nowrap">Vroman-Lee</FONT> </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL">Senior
Counsel </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="7%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:11pt; font-family:ARIAL; " ALIGN="left">Nuveen <FONT STYLE="white-space:nowrap">AMT-Free</FONT> Quality Municipal Income Fund (the &#147;Registrant&#148;);
</P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="7%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:11pt; font-family:ARIAL; " ALIGN="left">File <FONT STYLE="white-space:nowrap">No.&nbsp;333-232029</FONT> </P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL">To the Commission: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL">On behalf of the Registrant, this letter is in response to the
comments provided telephonically by the staff of the U.S. Securities and Exchange Commission (the &#147;Commission&#148;) to Vedder Price P.C. on July 24, 2019&#151;and further discussed with the staff on July 25-26, 2019&#151;with respect to the
Registrant&#146;s Pre-effective Amendment No. 1 to the Registration Statement on Form N-14 filed on July 17, 2019 (&#147;Amendment No. 1&#148;) relating to the issuance of common shares in connection with the proposed reorganization of Nuveen North
Carolina Quality Municipal Income Fund (the &#147;Target Fund&#148;) with and into the Registrant (the &#147;Reorganization&#148;). The Registrant and the Target Fund are referred to herein each as a &#147;Fund&#148; and collectively as the
&#147;Funds.&#148; Any capitalized terms not defined herein have the same meanings as given to them in Amendment No. 1. Set forth below are the staff&#146;s comments and the Registrant&#146;s responses. As discussed with the staff, disclosure
revisions made in response to the staff&#146;s comments will be incorporated into the Registrant&#146;s definitive Joint Proxy Statement/Prospectus filed pursuant to Rule 497 under the Securities Act of 1933, as amended. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL"><B><U>Question &amp; Answer Section </U></B></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="8%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="top" ALIGN="left">(1)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:11pt; font-family:ARIAL; " ALIGN="left"><B><I>Comment:</I></B>&nbsp;&nbsp;&nbsp;&nbsp;Because the Funds use leverage, please delete the second paragraph in the
answer to the question &#147;How will the Reorganization impact fees and expenses?&#148; which describes the pro forma operating expenses per common share excluding leverage costs. </P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:16%; font-size:11pt; font-family:ARIAL"><B><I>Response:</I></B>&nbsp;&nbsp;&nbsp;&nbsp;The Registrant has deleted the disclosure at issue and added a general statement about the variability of
leverage costs. The Registrant also added disclosure that the Reorganization is expected to result in a lower management fee and a reduction in certain other expenses which, when taken together, are estimated to be fourteen basis points (0.14%) in
reductions for Target Fund shareholders (as shareholders of the combined fund following the Reorganization). The foregoing was added because the effect of the Reorganization on operating expenses excluding leverage costs, as well as the lower
management fee, were significant factors in the Adviser&#146;s decision to recommend the Reorganization and the Board&#146;s decision to approve the Reorganization. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:ARIAL" ALIGN="center">222 North LaSalle Street | Chicago,
Illinois 60601 | T +1 312 609 7500 | F +1 312 609 5005 </P> <P STYLE="line-height:3.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:ARIAL" ALIGN="center">Vedder Price P.C. is affiliated with Vedder Price LLP, which operates in England and Wales, Vedder Price (CA), LLP, which operates in California, and
Vedder Price Pte. Ltd., which operates in Singapore. </P>


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<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL">U.S. Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL">August 1, 2019 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL">Page 2 </P>
<p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>

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<TD WIDTH="8%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="top" ALIGN="left">(2)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:11pt; font-family:ARIAL; " ALIGN="left"><B><I>Comment:</I></B><B>&nbsp;&nbsp;&nbsp;&nbsp;</B>Please eliminate the question and answer regarding the impact of the
Reorganization on distributions to common shareholders of the Target Fund or otherwise revise the answer to present actual historical distribution rates on both a before- and after-tax basis. If the question and answer are retained, please state
that there is no assurance that historical distribution rates will be maintained. </P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:16%; font-size:11pt; font-family:ARIAL"><B><I>Response:</I></B><I>&nbsp;&nbsp;&nbsp;&nbsp;</I>The Registrant has retained the question and answer and revised the disclosure in response to the
staff&#146;s comment. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL">Please direct your questions and/or comments regarding this filing to John M. Sanders at (202) 312-3332, Nathaniel Segal at (312) 609-7747 or
the undersigned at (312) 609-7661. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL">Very truly yours, </P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL">Deborah Bielicke Eades
</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL">Shareholder </P>
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