<DOCUMENT>
<TYPE>EX-99.77K CHNG ACCNT
<SEQUENCE>3
<FILENAME>nca77k0814.txt
<TEXT>
SUB-ITEM 77K
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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