<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>jcepwc77b1209.txt
<TEXT>



Report of Independent Registered Public Accounting Firm

To the Board of Trustees and Shareholders
of the Fund (hereinafter defined):

In planning and performing our audit of the financial
statements of Nuveen Core Equity Alpha Fund (the Fund) as
of and for the year ended December 31, 2009, in accordance
with the standards of the Public Company Accounting
Oversight Board (United States), we considered the Funds
internal control over financial reporting, including controls over
safeguarding securities, as a basis for designing our auditing
procedures for the purpose of expressing our opinion on the
financial statements and to comply with the requirements of
Form N-SAR, but not for the purpose of expressing an opinion
on the effectiveness of the Funds internal control over
financial reporting.  Accordingly, we do not express an opinion
on the effectiveness of the Funds internal control over
financial reporting.

The management of the Fund is responsible for establishing
and maintaining effective internal control over financial
reporting.  In fulfilling this responsibility, estimates and
judgments by management are required to assess the
expected benefits and related costs of controls.  A funds
internal control over financial reporting is a process designed
to provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements
for external purposes in accordance with generally accepted
accounting principles.  A funds internal control over financial
reporting includes those policies and procedures that (1)
pertain to the maintenance of records that, in reasonable
detail, accurately and fairly reflect the transactions and
dispositions of the assets of the fund; (2) provide reasonable
assurance that transactions are recorded as necessary to
permit preparation of financial statements in accordance with
generally accepted accounting principles, and that receipts
and expenditures of the fund are being made only in
accordance with authorizations of management and trustees
of the fund; and (3)  provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition, use
or disposition of a companys assets that could have a
material effect on the financial statements.

Because of its inherent limitations, internal control over
financial reporting may not prevent or detect misstatements.
Also, projections of any evaluation of effectiveness to future
periods are subject to the risk that controls may become
inadequate because of changes in conditions, or that the
degree of compliance with the policies or procedures may
deteriorate.

A deficiency in internal control over financial reporting exists
when the design or operation of a control does not allow
management or employees, in the normal course of
performing their assigned functions, to prevent or detect
misstatements on a timely basis.  A material weakness is a
deficiency, or a combination of deficiencies, in internal control
over financial reporting, such that there is a reasonable
possibility that a material misstatement of the Funds annual
or interim financial statements will not be prevented or
detected on a timely basis.

Our consideration of the Funds internal control over financial
reporting was for the limited purpose described in the first
paragraph and would not necessarily disclose all deficiencies
in internal control over financial reporting that might be
material weaknesses under standards established by the
Public Company Accounting Oversight Board (United States).
However, we noted no deficiencies in the Funds internal
control over financial reporting and its operation, including
controls over safeguarding securities, that we consider to be
material weaknesses as defined above as of December 31,
2009.


This report is intended solely for the information and use of
management and the Board of Directors of Trustees of the
Fund and the Securities and Exchange Commission and is
not intended to be and should not be used by anyone other
than these specified parties.




PricewaterhouseCoopers LLP

Chicago, IL
February 25, 2010

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