Nuveen Minnesota Quality Municipal Income Fund (NMS)
Filed: 17 Mar 17, 12:00am
VIA EDGAR
March 17, 2017
Elisabeth Bentzinger
Senior Counsel
Securities and Exchange Commission
Division of Investment Management
100 F Street, NE
Washington, DC 20549
| Re: | Nuveen Minnesota Municipal Income Fund (“Registrant” or the “Fund”) |
| File Nos: 333-211785 and 811-22967 |
Dear Ms. Bentzinger:
The purpose of this letter and attached exhibit is to respond to the comments we received from you via telephone on January 11, 2017 to the Fund’s Pre-Effective Amendment No. 1 filing on Form N-2, as filed with the U.S. Securities and Exchange Commission on December 16, 2016. Unless otherwise noted, capitalized terms have the same meaning as given in the Fund’s Prospectus and/or Statement of Additional Information (the “SAI”).
GENERAL
| 1. | Comment: Please confirm supplementally that when the Fund sells or writes a credit default swap, it will segregate the full notional value of the swap. |
| Response: |
| Registrant so confirms. |
Elisabeth Bentzinger
March 17, 2017
Page 2
* * * *
Should you have any additional questions, please do not hesitate to contact me at 202.373.6149.
Sincerely yours,
/s/ Kathleen M. Macpeak
Kathleen M. Macpeak
| cc: | Kevin McCarthy |
| Gifford Zimmerman |
| Mark Winget |
| Thomas S. Harman |
encl.
EXHIBIT