<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>ltraudit604.txt
<TEXT>


Report of Independent Registered Public Accounting
Firm


To the Shareholders and Board of Trustees
Nuveen Exchange-Traded Funds

In planning and performing our audit of the financial
statements of each of the Nuveen Exchange-Traded Funds
listed in Exhibit A attached hereto (the Funds) for the year
ended June 30, 2004, we considered their internal control,
including control activities for safeguarding securities, in
order to determine our auditing procedures for the purpose
of expressing our opinion on the financial statements and to
comply with the requirements of Form N-SAR, not to
provide assurance on internal control.

The management of the Funds is responsible for
establishing and maintaining internal control.  In fulfilling
this responsibility, estimates and judgments by management
are required to assess the expected benefits and related
costs of controls. Generally, controls that are relevant to an
audit pertain to the entitys objective of preparing financial
statements for external purposes that are fairly presented in
conformity with U.S. generally accepted accounting
principles. Those controls include the safeguarding of
assets against unauthorized acquisition, use, or disposition.

Because of inherent limitations in internal control, error or
fraud may occur and not be detected. Also, projection of
any evaluation of internal control to future periods is
subject to the risk that it may become inadequate because of
changes in conditions or that the effectiveness of the design
and operation may deteriorate.

Our consideration of internal control would not necessarily
disclose all matters in internal control that might be
material weaknesses under standards established by the
American Institute of Certified Public Accountants. A
material weakness is a condition in which the design or
operation of one or more of the internal control components
does not reduce to a relatively low level the risk that
misstatements caused by error or fraud in amounts that
would be material in relation to the financial statements
being audited may occur and not be detected within a
timely period by employees in the normal course of
performing their assigned functions. However, we noted no
matters involving internal control and its operation,
including controls for safeguarding securities, that we
consider to be material weaknesses as defined above as of
June 30, 2004.

This report is intended solely for the information and use of
management and the Board of 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
August 13, 2004

Exhibit A


Nuveen New Jersey Investment Quality Municipal Fund,
Inc.
Nuveen New Jersey Premium Income Municipal Fund, Inc.
Nuveen New Jersey Dividend Advantage Municipal Fund
Nuveen New Jersey Dividend Advantage Municipal Fund 2
Nuveen Pennsylvania Investment Quality Municipal Fund
Nuveen Pennsylvania Premium Income Municipal Fund 2
Nuveen Pennsylvania Dividend Advantage Municipal Fund
Nuveen Pennsylvania Dividend Advantage Municipal Fund
2
Nuveen Florida Investment Quality Municipal Fund
Nuveen Florida Quality Income Municipal Fund
Nuveen Insured Florida Premium Income Municipal Fund
Nuveen Insured Florida Tax-Free Advantage Municipal
Fund









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