<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>kpmg77bnny0914.txt
<TEXT>



Report of Independent Registered Public Accounting Firm

To the Board of Directors/Trustees and Shareholders of
Nuveen New York Municipal Value Fund, Inc.
Nuveen New York Municipal Value Fund 2
Nuveen New York Performance Plus Municipal Fund, Inc.
Nuveen New York Dividend Advantage Municipal Fund
Nuveen New York Dividend Advantage Municipal Fund 2
Nuveen New York AMT-Free Municipal Income Fund:


In planning and performing our audits of the financial statements
of Nuveen New York Municipal Value Fund, Inc., Nuveen New
York Municipal Value Fund 2, Nuveen New York Performance
Plus Municipal Fund, Inc., Nuveen New York Dividend
Advantage Municipal Fund, Nuveen New York Dividend
Advantage Municipal Fund 2 and Nuveen New York AMT-Free
Municipal Income Fund (the    Funds   ), as of and for the year
ended September 30, 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 express no
such opinion.

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 company s 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 U.S. generally accepted accounting principles
(GAAP). A company s 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 GAAP, and that receipts and
expenditures of the company are being made only in accordance
with authorizations of management and directors of the
company; and (3) provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition, use,
or disposition of the company s 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 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 a material weakness as defined
above as of September 30, 2014.

This report is intended solely for the information and use of
management and the Board of Directors/Trustees of the Funds
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/ KPMG LLP

Chicago, Illinois
November 26, 2014



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