<SEC-DOCUMENT>0001193125-24-164460.txt : 20241017
<SEC-HEADER>0001193125-24-164460.hdr.sgml : 20241017
<ACCEPTANCE-DATETIME>20240620161649
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ACCESSION NUMBER:		0001193125-24-164460
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240620

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NUVEEN NEW YORK AMT-FREE QUALITY MUNICIPAL INCOME FUND
		CENTRAL INDEX KEY:			0001195739
		ORGANIZATION NAME:           	
		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
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<TYPE>CORRESP
<SEQUENCE>1
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">[Letterhead of Skadden, Arps, Slate, Meagher&nbsp;&amp; Flom LLP] </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:55%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">&#8195;&#8195;June&nbsp;20, 2024 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S. Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street NE </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington DC 20549 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Attn: Daniel Greenspan </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="right">RE:</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Preliminary Proxy Statement, filed May&nbsp;30, 2024 by</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Nuveen New York <FONT STYLE="white-space:nowrap">AMT-Free</FONT> Quality Municipal Income Fund</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">(File <FONT STYLE="white-space:nowrap">No.&nbsp;811-21211)</FONT></P></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Mr.&nbsp;Greenspan </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Thank you for your telephonic comments received on June&nbsp;17, 2024 regarding the preliminary proxy statement (the &#147;Preliminary Proxy
Statement&#148;) of Nuveen New York <FONT STYLE="white-space:nowrap">AMT-Free</FONT> Quality Municipal Income Fund (the &#147;Fund&#148;), filed on May&nbsp;30, 2024 pursuant to the Securities Exchange Act of 1934, as amended (the &#147;Exchange
Act&#148;), and the Investment Company Act of 1940, as amended (the &#147;1940 Act&#148;). The Fund has considered your comments and has authorized us to make on its behalf the responses set forth below. Capitalized terms not defined herein have the
definitions set forth in the Preliminary Proxy Statement. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="top"><B>Comment 1:</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"><B>The Preliminary Proxy Statement does not include any reference to appraisal rights for dissenters. If there are dissenters rights, please disclose.</B></TD></TR>
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<TD VALIGN="top">Response 1:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">The Fund has added the following statement to the discussion of Proposal 3:</TD></TR>
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; font-size:10pt; font-family:Times New Roman">&#147;Shareholders do not have dissenters&#146; rights of appraisal with respect to their shares in connection with a
termination of the investment advisory agreement.&#148;</P></TD></TR>
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<TD VALIGN="top"><B>Comment 2:</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"><B>Please revised the statement &#147;We urge you to instruct your broker or other nominee to vote your shares using the WHITE proxy card so that your votes may be counted.&#148; to avoid implying that a vote on the Karpus proxy
card would not be counted.</B></TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">1 </P>


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<TD VALIGN="top">Response 2:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">The Fund has revised the statement as follows:</TD></TR>
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; font-size:10pt; font-family:Times New Roman">&#147;We urge you to instruct your broker or other nominee to vote your shares so that your votes may be counted. The
Board unanimously recommends that shareholders vote using the WHITE proxy card.&#148;</P></TD></TR>
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<TD VALIGN="top"><B>Comment 3</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"><B>The Preliminary Proxy Statement discusses the treatment of broker <FONT STYLE="white-space:nowrap">non-votes,</FONT> however, consider that it is unlikely that the Fund will receive broker
<FONT STYLE="white-space:nowrap">non-votes.</FONT></B></TD></TR>
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<TD VALIGN="top">Response 3</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">The Fund has added the following statement to the discussion of broker <FONT STYLE="white-space:nowrap">non-votes.</FONT></TD></TR>
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; font-size:10pt; font-family:Times New Roman">&#147;Therefore, due to the contested nature of such proposals, it is unlikely that broker <FONT
STYLE="white-space:nowrap">non-votes</FONT> will occur.&#148;</P></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">* * * * * * </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Should you have any questions concerning our responses to your comments, please direct them to the undersigned at (312) <FONT
STYLE="white-space:nowrap">407-0641.</FONT> </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top">Sincerely,</TD></TR>
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<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Kevin T. Hardy</P></TD></TR>
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<TD VALIGN="top">Kevin T. Hardy</TD></TR>
</TABLE></DIV> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">David J. Lamb, Chief Administrative Officer of the Funds </P></TD></TR></TABLE>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">&#8201;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Mark L. Winget, Vice President and Secretary of the Funds </P></TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">2 </P>

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