Nuveen Massachusetts Dividend Advantage Municipal Fund 2
                              333 West Wacker Drive
                             Chicago, Illinois 60606

                               September 21, 2005

BY EDGAR

Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

Re:  Nuveen Massachusetts Dividend Advantage Municipal Fund 2 (CIK: 0001177213)
     Request for Withdrawal of Registration Statement on Form N-2
     File Nos. 333-92280, 811-21155

Ladies and Gentlemen:

     On March 30, 2004, Nuveen Massachusetts Dividend Advantage Municipal Fund 2
(the "Registrant") filed a registration statement on Form N-2 relating to the
registration of common shares of beneficial interest of Nuveen Massachusetts
Dividend Advantage Municipal Fund 2 (accession number 0001193125-04-054088). The
registration statement has not yet become effective.

     Pursuant to Rule 477(a) under the Securities Act of 1933, the Registrant
hereby requests the withdrawal of the above mentioned Form N-2 for Nuveen
Massachusetts Dividend Advantage Municipal Fund 2.

                                     Sincerely,

                                     Nuveen Massachusetts Dividend Advantage
                                     Municipal Fund 2
                                     (Registrant)

                                     By: /s/ Jessica R. Droeger
                                         --------------------------------
                                         Jessica R. Droeger
                                         Vice President and Secretary