Nuveen Massachusetts Quality Municipal Income Fund (NMT) CORRESP Correspondence with SEC

[MORGAN STANLEY & CO. INCORPORATED LETTERHEAD]

January 12, 2011

VIA EDGAR

John Grzeskiewicz

Senior Counsel

Division of Investment Management

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Nuveen Massachusetts Premium Income Municipal Fund

Registration Statement on Form N-2

File Nos. 333-170311 and 811-07484

Dear Mr. Grzeskiewicz:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned, on behalf of the several underwriters, of the above captioned securities, hereby joins in the request of Nuveen Massachusetts Premium Income Municipal Fund that the effectiveness of the Registration Statement relating to such securities be accelerated so that the Registration Statement will become effective by 10:00 a.m., Eastern Time, on January 14, 2011, or as soon thereafter as practicable.

Sincerely,
MORGAN STANLEY & CO. INCORPORATED
As Representative
By:	MORGAN STANLEY & CO. INCORPORATED
By:	/s/ Yurij Slyz
Name: Title:	Yurij Slyz Executive Director