July 23, 2012
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Re: | Nuveen Investment Funds, Inc. (the “Registrant”); File No. 811-05309 |
To The Commission:
On behalf of the Registrant, electronically transmitted herewith is the Registrant’s Registration Statement on Form N-14 relating to the issuance of shares of common stock in connection with the reorganization of Nuveen Large Cap Value Fund into Nuveen Dividend Value Fund, each a series of the Registrant.
Please contact the undersigned at (312) 609-7796 if you have questions or comments regarding the filing.
Very truly yours, |
/s/ Abigail J. Murray |
Abigail J. Murray |
AJM/mjm
Enclosures