0001193125-10-266586.txt : 20111222 0001193125-10-266586.hdr.sgml : 20111222 20101122190413 ACCESSION NUMBER: 0001193125-10-266586 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20101122 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 Response Letter to SEC

LOGO

November 23, 2010

Christina DiAngelo

Division of Investment Management

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Dear Ms. DiAngelo:

Nuveen Build America Bond Opportunity Fund

333-167407

811-22425

This letter responds to your comment received on November 11, 2010 regarding pre-effective amendment no. 2 to the registration statement on Form N-2 of Nuveen Build America Bond Opportunity Fund (the “Fund”). For convenience, your comment is repeated below, with the response immediately following.

Prospectus

1. Comment: Based on an understanding that the Fund will not have interest payments on borrowings, please clarify footnote 3 to the Summary of Fund Expenses on page 26 to state that the Fund does not currently intend to borrow or issue debt securities or senior securities.

Response: Agreed. The following sentence has been added as a new second sentence in footnote 3:

Given current market conditions, the Fund has no current intention to borrow (except as described herein) or issue debt securities or senior securities such as Preferred Shares.

In addition, the Fund supplementally advises the staff that it does not intend to borrow or issue debt securities or senior securities as disclosed in its prospectus for at least the first year of its operations.

*  *  *  *  *

Securities and Exchange Commission

November 23, 2010

Page 2

We believe that this information responds to all of your comments. If you should require additional information, please call me at 202.778.9252 or Dave Glatz at 312.807.4295.

 

Very truly yours,
/s/ Stacy H. Winick
Stacy H. Winick

 

Enclosures   
Copies (w/encl.) to    Mark Winget
   Sarah Cogan
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