<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>abpwc77b1214ce.txt
<TEXT>
Report of Independent Registered Public Accounting
Firm


To the Board of Trustees and Shareholders of
Nuveen Closed-End Funds:

In planning and performing our audits of the financial
statements of the funds listed in Appendix A ( the Funds ), as of
and for the year or period ended December 31, 2014, in
accordance with the standards of the Public Company
Accounting Oversight Board (United States), we considered the
Funds internal control over financial reporting, including
controls over safeguarding securities, as a basis for designing our
auditing procedures for the purpose of expressing our opinion on
the financial statements and to comply with the requirements of
Form N-SAR, but not for the purpose of expressing an opinion
on the effectiveness of the Funds internal control over financial
reporting.  Accordingly, we do not express an opinion on the
effectiveness of the Funds internal control over financial
reporting.
The management of the Funds is responsible for establishing and
maintaining effective internal control over financial reporting.
In fulfilling this responsibility, estimates and judgments by
management are required to assess the expected benefits and
related costs of controls.  A companys internal control over
financial reporting is a process designed to provide reasonable
assurance regarding the reliability of financial reporting and the
preparation of financial statements for external purposes in
accordance with generally accepted accounting principles.  A
companys internal control over financial reporting includes
those policies and procedures that (1) pertain to the maintenance
of records that, in reasonable detail, accurately and fairly reflect
the transactions and dispositions of the assets of the company;
(2) provide reasonable assurance that transactions are recorded
as necessary to permit preparation of financial statements in
accordance with generally accepted accounting principles, and
that receipts and expenditures of the company are being made
only in accordance with authorizations of management and the
Board of Trustees of the company; and (3)  provide reasonable
assurance regarding prevention or timely detection of
unauthorized acquisition, use or disposition of a companys
assets that could have a material effect on the financial
statements.

Because of its inherent limitations, internal control over financial
reporting may not prevent or detect misstatements.  Also,
projections of any evaluation of effectiveness to future periods
are subject to the risk that controls may become inadequate
because of changes in conditions, or that the degree of
compliance with the policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists
when the design or operation of a control does not allow
management or employees, in the normal course of performing
their assigned functions, to prevent or detect misstatements on a
timely basis.  A material weakness is a deficiency, or a
combination of deficiencies, in internal control over financial
reporting, such that there is a reasonable possibility that a
material misstatement of the Funds annual or interim financial
statements will not be prevented or detected on a timely basis.

Our consideration of the Funds internal control over financial
reporting was for the limited purpose described in the first
paragraph and would not necessarily disclose all deficiencies in
internal control over financial reporting that might be material
weaknesses under standards established by the Public Company
Accounting Oversight Board (United States).  However, we noted
no deficiencies in the Funds internal control over financial
reporting and its operation, including controls over safeguarding
securities that we consider to be material weaknesses as defined
above as of December 31, 2014.

This report is intended solely for the information and use of
management and the Board of Trustees and the Securities and
Exchange Commission and is not intended to be and should not
be used by anyone other than these specified parties.



/s/PricewaterhouseCoopers LLP
Chicago, IL
February 27, 2015

































APPENDIX A
Closed End Funds
Nuveen S&P 500 Buy-Write Income Fund
(formerly Nuveen Equity Premium Income Fund)

Nuveen Dow 30SM Dynamic Overwrite Fund

Nuveen S&P 500 Dynamic Overwrite Fund
(formerly Nuveen Equity Premium and Growth Fund)

Nuveen NASDAQ 100 Dynamic Overwrite Fund

Nuveen Global High Income Fund

Nuveen Global Equity Income Fund

Nuveen Core Equity Alpha Fund

Nuveen Mortgage Opportunity Term Fund

Nuveen Mortgage Opportunity Term Fund 2


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