CORRESP 1 filename1.htm Nuveen High Income December 2018 Target Term Fund

Morgan Stanley & Co. LLC

1585 Broadway

New York, NY 10036

November 9, 2015

VIA EDGAR

Securities and Exchange Commission

Division of Investment Management

100 F Street, N.E.

Washington, D.C. 20549

Attn.:   Elisabeth Bentzinger

            Senior Counsel

Nuveen High Income December 2018 Target Term Fund

Registration Statement on Form N-2

File Nos. 333-205695; 811-23074

Dear Ms. Bentzinger:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned, as representative of the prospective underwriters of the securities covered by the above-captioned Registration Statement, hereby joins in the request of Nuveen High Income December 2018 Target Term Fund that the effectiveness of the Registration Statement relating to such securities be accelerated so that the Registration Statement will become effective by 10:00 a.m., Eastern Time, on November 12, 2015, or as soon thereafter as practicable.

 

Sincerely,
MORGAN STANLEY & CO. LLC
As Representative of the several Underwriters
By:  

/s/ Sue Portelli

Name:   Sue Portelli
Title:   Executive Director