COVER 8 filename8.htm

SEC Cover Letter

Stradley Ronon Stevens & Young, LLP   191 N. Wacker Drive, Suite 1601   Chicago, IL 60606   Telephone 312-964-3500   Fax 312-964-3501   www.stradley.com

June 3, 2021

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Nuveen Variable Rate Preferred & Income Fund

Ladies and Gentlemen:

On behalf of the Nuveen Variable Rate Preferred & Income Fund (the “Fund”), we are transmitting for electronic filing the Fund’s Registration statement on Form N-2 under the Securities Act of 1933, as amended (the “securities Act”), and the Investment Company Act of 1940, as amended, and each exhibit being filed therein.

Please note that before the Fund’s Registration Statement becomes effective under the Securities Act, the Fund will file an amendment containing all exhibits.

If we may cooperate with you in any way in the processing of this filing, please telephone the undersigned at (312) 964-3502 with any question or comments concerning these materials.

Very truly yours,

/s/ David P. Glatz

David P. Glatz

Copies to:		E. Fess (w/encl.)
		M. Winget (w/encl.)
		J. Corriero (w/encl.)