<DOCUMENT>
<TYPE>EX-99.77K CHNG ACCNT
<SEQUENCE>5
<FILENAME>nca77k0814eyad.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 California
Municipal Value Fund, Inc. 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
October 28, 2014












A member firm of Ernst & Young Global Limited


</TEXT>
</DOCUMENT>
