SUB-ITEM 102J
Changes in registrants certifying accountant

Nuveen Massachusetts Premium Income Municipal
Fund
811-07486

During the current fiscal period, the Board of Directors of the
above-referenced Fund, upon recommendation of the Audit
Committee, engaged KPMG LLP ( KPMG ) as the independent
registered public accounting firm to the Fund as of August 7,
2014.  On August 11, 2014, Ernst & Young LLP ( Ernst &
Young ) resigned as the independent registered public accounting
firm to the Fund.

Ernst & Youngs report on the Fund for the two most recent fiscal
periods ended May 31, 2014 and May 31, 2013, contained no
adverse opinion or disclaimer of opinion, and were not qualified
or modified as to uncertainty, audit scope or accounting
principles. For the fiscal periods ended May 31, 2014 and May
31, 2013 for the Fund and for the period June 1, 2014 through
August 11, 2014, there were no disagreements with Ernst &
Young on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedures,
which disagreements, if not resolved to the satisfaction of Ernst &
Young, would have caused it to make reference to the subject
matter of the disagreements in connection with its reports on the
Funds financial statements.

The Registrant has requested that Ernst & Young furnish it with a
letter addressed to the SEC stating whether or not it agrees with
the above statements. A copy of such letter is filed as an exhibit
hereto.