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<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>kpmg77b0318.txt
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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
and financial highlights of each of the Nuveen Funds listed in
Exhibit A attached (the  Funds ), as of and for the year or period
ended March 31, 2018, 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 financial highlights 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 and financial highlights for
external purposes in accordance with U.S. generally accepted
accounting principles (GAAP). A companys 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 company; (2) provide reasonable assurance that
transactions are recorded as necessary to permit preparation of
financial statements and financial highlights in accordance with
GAAP, and that receipts and expenditures of the company are
being made only in accordance with authorizations of management
and directors of the company; and (3) provide reasonable
assurance regarding prevention or timely detection of unauthorized
acquisition, use, or disposition of the 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 or financial highlights 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 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 a
material weakness as defined above as of March 31, 2018.

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/ KPMG LLP
Chicago, Illinois
May 25, 2018

Exhibit A
Closed-End Funds
Nuveen Select Maturities Municipal Fund
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
Nuveen Build America Bond Fund
Nuveen Build America Bond Opportunity Fund


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