May 4, 2018
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Nuveen Build America Bond Fund |
| Registration Statement on Form N-14 8C |
| (File No. 333-223801) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date for Pre-Effective Amendment No. 1 to the Registration Statement on Form N-14 8C referenced above be accelerated so that it will become effective as of May 8, 2018, or as soon thereafter as practicable.
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Sincerely,
| NUVEEN BUILD AMERICA BOND FUND | ||
| By: | /s/ Gifford R. Zimmerman | |
| Name: | Gifford R. Zimmerman | |
| Title: | Vice President and Secretary | |
