0001193125-10-234989.txt : 20111222 0001193125-10-234989.hdr.sgml : 20111222 20101025060833 ACCESSION NUMBER: 0001193125-10-234989 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101025 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nuveen Build America Bond Opportunity Fund CENTRAL INDEX KEY: 0001493523 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 WEST WACKER DR. CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 312-917-8146 MAIL ADDRESS: STREET 1: 333 WEST WACKER DR. CITY: CHICAGO STATE: IL ZIP: 60606 CORRESP 1 filename1.htm Nuveen Build America Bond Opportunity Fund

Nuveen Investments

333 West Wacker, Suite 3300

Chicago, IL 60606

October 25, 2010

BY EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Ladies and Gentlemen:

Nuveen Build America Bond Opportunity Fund

811-22425

333-167407

On behalf of the Nuveen Build America Bond Opportunity Fund (the “Fund”), we hereby make the following representations:

(i) The Fund is responsible for the adequacy and accuracy of the disclosure in its filings with the Securities and Exchange Commission (the “Commission”);

(ii) Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

(iii) The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Fund from full responsibility for the adequacy and accuracy of the disclosure in the filings; and

(iv) The Fund may not assert this action as a defense in any proceeding initiated by the Commission or any person under the Federal securities laws of the United States.

NUVEEN BUILD AMERICA BOND OPPORTUNITY FUND

By: /s/ Kevin J. McCarthy

Name: Kevin J. McCarthy

Title: Vice President and Secretary