<DOCUMENT>
<TYPE>EX-99.77K CHNG ACCNT
<SEQUENCE>4
<FILENAME>nca102j0814.txt
<TEXT>
SUB-ITEM 102J
Changes in registrants certifying accountant


Nuveen California Municipal Value Fund, Inc.
811-05235

During the current fiscal period, the Board of Directors of the
above-referenced Fund, upon recommendation of the Audit
Committee, engaged KPMG LLP ( KPMG ) as the independent
registered public accounting firm to the Fund as of August 7,
2014.  On August 11, 2014, Ernst & Young LLP ( Ernst &
Young ) resigned as the independent registered public accounting
firm to the Fund.

Ernst & Youngs report on the Fund for the two most recent fiscal
periods ended February 28, 2014 and February 28, 2013,
contained no adverse opinion or disclaimer of opinion, and were
not qualified or modified as to uncertainty, audit scope or
accounting principles. For the fiscal periods ended February 28,
2014 and February 28, 2013 for the Fund and for the period
March 1, 2014 through August 11, 2014, there were no
disagreements with Ernst & Young on any matter of accounting
principles or practices, financial statement disclosure or auditing
scope or procedures, which disagreements, if not resolved to the
satisfaction of Ernst & Young, would have caused it to make
reference to the subject matter of the disagreements in connection
with its reports on the Funds financial statements.

The Registrant has requested that Ernst & Young furnish it with a
letter addressed to the SEC stating whether or not it agrees with
the above statements. A copy of such letter is filed as an exhibit
hereto.



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