EX-99.77B ACCT LTTR

Report of Independent Registered Public Accounting Firm

To the Shareholders and
Board of Trustees of Nuveen Funds

In planning and performing our audit of the financial
statements of each of the Nuveen Funds listed in Exhibit
A attached hereto  (the Funds) as of and for the year
ended March 31, 2008, 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 generally accepted accounting principles. 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 generally
accepted accounting principles, and that receipts and
expenditures of the company are being made only in
accordance with authorizations of management and
trustees of the company; and (3) provide reasonable
assurance regarding prevention or timely detection of
unauthorized acquisition, use or disposition of a 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
companys 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 their operation,
including controls over safeguarding securities, that we
consider to be a material weakness as defined above as of
March 31, 2008.

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/Ernst & Young LLP

Chicago, Illinois
May 20, 2008






























Exhibit A


Nuveen Select Maturities Municipal Fund (NIM)
Nuveen Select Tax-Free Income Portfolio (NXP)
Nuveen Select Tax-Free Income Portfolio 2 (NXQ)
Nuveen Select Tax-Free Income Portfolio 3 (NXR)
Nuveen California Select Tax-Free Income Portfolio (NXC)
Nuveen New York Select Tax-Free Income Portfolio (NXN)

EX-99.3 VOTING TRUST

Form N-SAR, Sub-Item 77C
Submission of matters to a vote of security holders


Nuveen Select Maturities Municipal Fund
33-50008
811-7056

A special meeting of shareholders was held in the offices of
Nuveen Investments on October 12, 2007, at this meeting
shareholders were asked to vote on a new Investment
Management Agreement.

Voting results for the new investment management agreement
are as follows:
To approve a new investment management agreement
Common and MuniPreferred shares voting together as a class
   For
    6,262,498
   Against
       225,054
   Abstain
       166,400
   Broker Non-Votes
    2,434,983
      Total
    9,088,935





Proxy materials are herein incorporated by reference
to the SEC filing on August 22, 2007, under
Conformed Submission Type DEF 14A, accession
number 0000950134-07-018721.

EX-99.77Q1 OTHR EXHB

Form N-SAR, Sub-Item 77q1(e)
Any new or amended investment advisory contracts

Nuveen Select Maturities Municipal Fund
33-50008
811-7056

We hereby incorporate by reference the form
of the new Investment Management Agreement
filed in Proxy materials in the SEC filing on August
22, 2007, under Conformed Submission Type DEF
14A, accession number 0000950134-07-018721.