COVER 8 filename8.htm

Letter to SEC

		Chicago New York Washington, DC London San Francisco Los Angeles Singapore vedderprice.com
March 2, 2021 VIA EDGAR TRANSMISSION U.S. Securities and Exchange Commission Division of Investment Management		Jacob C. Tiedt Shareholder +1 312 609 7697 jtiedt@vedderprice.com

100 F. Street, NE

Washington, DC 20549

Attn: Ms. Lisa Larkin

Re: Nuveen California Municipal Value Fund (the “Registrant”)

Post-Effective Amendment No. 2 to Form N-14

File No. 333-248308

To the Commission:

The Registrant is electronically transmitting herewith Post-Effective Amendment No. 2 to the registration statement on Form N-14 (File No. 333-248308) filed on October 13, 2020 by Nuveen California Municipal Value Fund, Inc.

If you have any questions regarding Post-Effective Amendment No. 2, please call the undersigned at (312) 609-7697 or Deborah Bielicke Eades at (312) 609-7661.

Sincerely,

/s/Jacob C. Tiedt    

Jacob C. Tiedt

Shareholder

cc: Deborah Bielicke Eades, Shareholder, Vedder Price P.C.

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