<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>auditltr307.txt
<TEXT>
Report of Independent Registered Public Accounting
Firm

To the Shareholders and
Board of Trustees of Nuveen Funds

In planning and performing our audits of the financial
statements of each of the Nuveen Funds listed in
Exhibit A attached hereto (the Funds) as of and for
the year ended March 31, 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 March 31,
2007.

This report is intended solely for the information and
use of management and the Board of 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
May 21, 2007


Exhibit A

Nuveen Select Tax-Free Income Portfolio
(NXP)

Nuveen Select Tax-Free Income Portfolio 2
(NXQ)

Nuveen Select Tax-Free Income Portfolio 3
(NXR)

Nuveen California Select Tax-Free Income
Portfolio (NXC)

Nuveen New York Select Tax-Free Income
Portfolio (NXN)

Nuveen Select Maturities Municipal Fund
(NIM)




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