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Nuveen NASDAQ 100 Dynamic Overwrite Fund

July 24, 2014

VIA EDGAR

Securities and Exchange Commission

Division of Investment Management

100 F Street, NE

Washington, D.C. 20549

Re: Nuveen NASDAQ 100 Dynamic Overwrite Fund

Registration Statement on Form N-14 8C

(File No. 333-196253)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date for Pre-Effective Amendment No. 1 to the Registration Statement on Form N-14 8C referenced above be accelerated so that it will become effective as of July 25, 2014, or as soon thereafter as practicable.

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Sincerely,
NUVEEN NASDAQ 100 DYNAMIC OVERWRITE FUND
By:		/s/ Gifford R. Zimmerman
Name:		Gifford R. Zimmerman
Title:		Chief Administrative Officer