Securities and Exchange Commission
100 F Street N.E.
Washington, DC 20549

Ladies and Gentlemen:

We have read the statements made by Nuveen Massachusetts
Premium Income Municipal Fund and are in agreement with the
statements contained in Sub-Item 102J of Form N-SAR. We
have no basis to agree or disagree with other statements of the
registrant contained therein.

/s/ ERNST & YOUNG LLP

Chicago, Illinois
January 26, 2015












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