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August 24, 2020 | | | | Chicago New York Washington, DC London San Francisco Los Angeles Singapore vedderprice.com Jacob C. Tiedt Shareholder +1 312 609 7697 jtiedt@vedderprice.com |
VIA EDGAR TRANSMISSION
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | Nuveen California Municipal Value Fund, Inc. (the “Registrant”) |
To the Commission:
On behalf of the Registrant, electronically transmitted herewith is the Registrant’s Registration Statement on Form N-14 (the “Registration Statement”) relating to the issuance of common shares of the Registrant in connection with the reorganization of Nuveen California Municipal Value Fund 2 (“NCB”) into the Registrant (the “Reorganization”). The Registration Statement is one of a series of reorganizations of state municipal funds that will be filed as of the date hereof or in the near term. We note that Nuveen New York Municipal Value Fund, Inc (“NNY”) (File No. 811-05238) has filed a registration statement on Form N-14 (the “NNY Registration Statement”) as of the date hereof relating to the issuance of common shares of NNY in connection with the reorganization of Nuveen New York Municipal Value Fund 2 into NNY (the “NNY Reorganization”). The structure of the Reorganization and the NNY Reorganization are substantially the same and the Registration Statement and the NNY Registration Statement contain similar disclosures, are organized in substantially the same manner and include similar proposals for the change of domicile of the respective acquiring fund, except the Registration Statement contains an additional proposal for the election of board members.
If you have any questions or comments regarding the Registration Statement, please call the undersigned at (312) 609-7697 or Deborah Bielicke Eades at (312) 609-7661.
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Sincerely, /s/ Jacob C. Tiedt Jacob C. Tiedt Shareholder |
| cc: | Deborah Bielicke Eades, Shareholder, Vedder Price P.C. |
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