<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>ey77b0808.txt
<TEXT>
Report of Independent Registered Public Accounting Firm

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

In planning and performing our audit of the financial statements
of each of the Nuveen Closed-End Funds listed in Exhibit A
attached hereto (the Funds) as of and for the year ended
August 31, 2008, in accordance with the standards of the Public
Company Accounting Oversight Board (United States), we
considered their internal control over financial reporting,
including control activities for 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 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. Such internal control includes policies
and procedures that 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 control deficiency 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 significant
deficiency is a control deficiency, or combination of control
deficiencies, that adversely affects the companys ability to
initiate, authorize, record, process or report external
financial data reliably in accordance with generally accepted
accounting principles such that there is more than a remote
likelihood that a misstatement of the companys annual or
interim financial statements that is more than inconsequential
will not be prevented or detected. A material weakness is
a significant deficiency, or combination of significant
deficiencies, that results in more than a remote likelihood
that a material misstatement of the annual or interim financial
statements will not be prevented or detected.

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
significant deficiencies or 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 their operation, including controls for
safeguarding securities that we consider to be a material
weakness as defined above as of August 31, 2008.

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/ ERNST & YOUNG LLP

Chicago, Illinois
October 21, 2008


Exhibit A

Fund
Nuveen California Municipal Value Fund, Inc. (NCA)
Nuveen California Performance Plus Municipal Fund, Inc. (NCP)
Nuveen California Municipal Market Opportunity Fund, Inc. (NCO)
Nuveen California Investment Quality Municipal Fund, Inc. (NQC)
Nuveen California Select Quality Municipal Fund, Inc. (NVC)
Nuveen California Quality Income Municipal Fund, Inc. (NUC)
Nuveen Insured California Premium Income Municipal Fund, Inc. (NPC)
Nuveen Insured California Premium Income Municipal Fund 2, Inc. (NCL)
Nuveen California Premium Income Municipal Fund (NCU)
Nuveen California Dividend Advantage Municipal Fund (NAC)
Nuveen California Dividend Advantage Municipal Fund 2 (NVX)
Nuveen California Dividend Advantage Municipal Fund 3 (NZH)
Nuveen Insured California Dividend Advantage Municipal Fund (NKL)
Nuveen Insured California Tax-Free Advantage Municipal Fund (NKX)



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