CORRESP 2 filename2.htm Tandy Letter

January 24, 2012

Mr. Kieran Brown

Securities and Exchange Commission

Division of Investment Management

100 F Street, NE

Washington, D.C. 20549

 

  Re: Nuveen Virginia Premium Income Municipal Fund (the “Registrant”)

Registration Statement on Form N-14

File Number: 333-178341

Dear Mr. Brown:

This letter is provided to the Securities and Exchange Commission (the “Commission”) in connection with a response being made on behalf of the Registrant to comments that you provided on January 4, 2012 with respect to the Registration Statement filed on Form N-14 under the Securities Act of 1933, as amended, filed with the Commission on December 6, 2011.

The Registrant acknowledges that the adequacy and accuracy of the disclosure in the filing is the responsibility of the Registrant. The Registrant acknowledges that any comments or changes to disclosure in the filing provided by the Commission staff, acting pursuant to delegated authority, do not foreclose the Commission from taking any action with respect to the filing and the Registrant represents that it will not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,

Nuveen Virginia Premium Income Municipal Fund

 

By:

 

/s/Kevin J. McCarthy                                  

Name:

 

Kevin J. McCarthy

Title:

 

Vice President and Secretary