Nuveen California Municipal Value Fund (NCA) CORRESP Correspondence with SEC

October 13, 2020

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Investment Management

100 F Street, N.E.

Washington, D.C. 20549

Re: Nuveen California Municipal Value Fund, Inc.

Registration Statement on Form N-14 8C

(File No. 333-248308)                                                         

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 October 15, 2020, or as soon thereafter as practicable.

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Sincerely,

NUVEEN CALIFORNIA MUNICIPAL VALUE FUND, INC.
By:	/s/ Gifford R. Zimmerman
Name:	Gifford R. Zimmerman
Title:	Vice President and Secretary