August 29, 2012
VIA EDGAR
Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Nuveen Michigan Quality Income Municipal Fund, Inc. Registration Statement on Form N-14 8C (File No. 333-182723) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby request 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 Tuesday, September 4, 2012 or as soon thereafter as practicable.
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| | | | Sincerely, |
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NUVEEN MICHIGAN QUALITY INCOME MUNICIPAL FUND, INC. | | | | NUVEEN SECURITIES, LLC |
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By: /s/ Kevin J. McCarthy | | | | By: /s/ Kevin J. McCarthy |
Name: Kevin J. McCarthy | | | | Name: Kevin J. McCarthy |
Title: Vice President and Secretary | | | | Title: Managing Director |