| June 26, 2014 |
VIA EDGAR
Securities and Exchange Commission
Division of Investment Management
100 F Street, NE
Washington, D.C. 20549
| Re: | Nuveen Minnesota Municipal Income Fund |
Registration Statement on Form N-14 8C
(File No. 333-196061)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date for Pre-Effective Amendment No. 1 to the Registration Statement on Form N-14 8C referenced above be accelerated so that it will become effective as of June 30, 2014 or as soon thereafter as practicable.
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| Sincerely, |
| NUVEEN MINNESOTA MUNICIPAL |
| By: /s/ Eric J. Thole |
| Name: Eric J. Thole |
| Title: Executive Vice President |
Nuveen Minnesota Municipal Income Fund – Acceleration Request