<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>auditltr09ce.txt
<TEXT>
Report of Independent Registered Public Accounting
Firm

To the Shareholders and
Board of Directors/Trustees of Nuveen Exchange-
Traded Funds


In planning and performing our audit of the financial
statements of each of the Nuveen Exchange-Traded
Funds listed in Exhibit A attached hereto (the Funds)
as of and for the year ended September 30, 2007, in
accordance with the standards of the Public Company
Accounting Oversight Board (United States), we
considered their internal control over financial
reporting, including control activities for
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 express no such
opinion.

The management of the Funds 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 companys
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. Such internal control includes
policies and procedures that 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 control deficiency 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 significant deficiency is a control
deficiency, or combination of control deficiencies,
that adversely affects the companys ability to initiate,
authorize, record, process or report external financial
data reliably in accordance with generally accepted
accounting principles such that there is more than a
remote likelihood that a misstatement of the
companys annual or interim financial statements that
is more than inconsequential will not be prevented or
detected. A material weakness is a significant
deficiency, or combination of significant deficiencies,
that results in more than a remote likelihood that a
material misstatement of the annual or interim
financial statements will not be prevented or
detected.

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 that might be significant deficiencies or
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 their operation, including controls for
safeguarding securities that we consider to be a
material weakness as defined above as of September
30, 2007.

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


/s/ ERNST & YOUNG LLP

Chicago, Illinois
November 20, 2007


Exhibit A

Fund
Nuveen New York  Municipal
Value Fund, Inc. (NNY)

Nuveen New York Performance
Plus Municipal Fund, Inc. (NNP)

Nuveen New York Dividend
Advantage Municipal Fund (NAN)

Nuveen New York Dividend
Advantage Municipal Fund 2
(NXK)

Nuveen New York Investment
Quality Municipal Fund, Inc.
(NQN)

Nuveen New York Select Quality
Municipal Fund, Inc. (NVN)

Nuveen New York Quality Income
 Municipal Fund, Inc. (NUN)

Nuveen Insured New York
Premium Income Municipal Fund,
Inc. (NNF)

Nuveen Insured New York
Dividend Advantage Municipal
Fund (NKO)

Nuveen Insured New York Tax-
Free Advantage Municipal Fund
(NRK)


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