<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>ey77b0908.txt
<TEXT>
Report of Independent Registered Public Accounting Firm

To the Shareholders and
Board of Directors/Trustees of Nuveen Closed-End Funds

In planning and performing our audit of the financial statements of each
of the Nuveen Closed-End Funds listed in Exhibit A attached hereto
(the Funds) as of and for the year ended September 30, 2008, 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, 2008.

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 21, 2008


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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