<DOCUMENT>
<TYPE>EX-99.77K CHNG ACCNT
<SEQUENCE>6
<FILENAME>nan0914ey.txt
<TEXT>

Securities and Exchange Commission

100 F Street N.E.
Washington, DC 20549

Ladies and Gentlemen:
We have read the statements made by Nuveen New York
Dividend Advantage Municipal Fund and are in agreement
with the statements contained in Sub-Item 102J of Form N-
SAR. We have no basis to agree or disagree with other
statements of the registrant contained therein.

 /s/ ERNST & YOUNG LLP

Chicago, Illinois
November 21, 2014












A member firm of Ernst & Young Global Limited


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