Report of Independent Registered Public Accounting Firm


To the Board of Trustees and Shareholders of Nuveen Funds:

In planning and performing our audits of the financial statements of
each of the Nuveen Funds listed in Exhibit A attached (the  Funds ),
as of and for the year or period ended July 31, 2016, 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 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 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 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 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 July 31, 2016.

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
September 28, 2016



Exhibit A



Closed End Funds:


Nuveen Preferred Income Opportunities Fund	JPC
Nuveen Preferred and Income Term Fund		JPI
Nuveen Preferred Securities Income Fund		JPS
Nuveen Flexible Investment Income Fund		JPW
Nuveen Senior Income Fund			NSL
Nuveen Floating Rate Income Fund			JFR
Nuveen Floating Rate Income Opportunity Fund	JRO
Nuveen Short Duration Credit Opportunities Fund	JSD
Nuveen Credit Strategies Income Fund		JQC



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