<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>4
<FILENAME>nxnltr302.txt
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REPORT OF
INDEPENDENT
AUDITORS


The Board of Trustees
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")
for the year ended March 31, 2002, we considered its
internal control, including control activities for
safeguarding securities, in order to determine our
auditing procedures for the purpose of expressing our
opinion on the financial statements and to comply with
the requirements of Form N-SAR, and not to provide
assurance on internal control.

The management of the Funds is responsible for
establishing and maintaining internal control.  In
fulfilling this responsibility, estimates and judgments by
management are required to assess the expected benefits
and related costs of controls. Generally, controls that are
relevant to an audit pertain to the entity's objective of
preparing financial statements for external purposes that
are fairly presented in conformity with accounting
principles generally accepted in the United States.
Those controls include the safeguarding of assets
against unauthorized acquisition, use, or disposition.


Because of inherent limitations in internal control, error
or fraud may occur and not be detected.  Also,
projection of any evaluation of internal control to future
periods is subject to the risk that it may become
inadequate because of changes in conditions or that the
effectiveness of the design and operation may
deteriorate.

Our consideration of internal control would not
necessarily disclose all matters in internal control that
might be material weaknesses under standards
established by the American Institute of Certified Public
Accountants. A material weakness is a condition in
which the design or operation of one or more of the
internal control components does not reduce to a
relatively low level the risk that misstatements caused
by error or fraud in amounts that would be material in
relation to the financial statements being audited may
occur and not be detected within a timely period by
employees in the normal course of performing their
assigned functions.  However, we noted no matters
involving internal control, and its operation, including
controls for safeguarding securities, and that we
consider to be material weaknesses as defined above as
of March 31, 2002.

This report is intended solely for the information and
use of the Board of Trustees and management of the
Nuveen Exchange-Traded 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 8, 2002

Exhibit A


Nuveen Select Tax-Free Income Portfolio
Nuveen Select Tax-Free Income Portfolio 2
Nuveen Select Tax-Free Income Portfolio 3
Nuveen California Select Tax-Free Income
Portfolio
Nuveen New York Select Tax-Free Income
Portfolio





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