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