Nuveen Investments
333 West Wacker, Suite 3300
Chicago, IL 60606
March 10, 2006
BY EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Ladies and Gentlemen:
Nuveen Commodities Income & Growth Fund
Nuveen Commodities Income & Growth Master Fund LLC
1933 Act Registration No. 333-130360
1933 Act Registration No. 333-130360-01
On behalf of the Nuveen Commodities Income & Growth Fund and Nuveen
Commodities Income & Growth Master Fund LLC, as co-registrant, (collectively
referred to as the "Fund"), we hereby make the following representations:
(i) The Fund is responsible for the adequacy and accuracy of the disclosure
in its filings with the Securities and Exchange Commission (the "Commission");
(ii) Staff comments or changes to disclosure in response to staff comments
in the filings reviewed by the staff do not foreclose the Commission from
taking any action with respect to the Fund's filings; and
(iii) The Fund acknowledges that it may not assert staff comments as a
defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.
NUVEEN COMMODITIES INCOME AND GROWTH FUND
By: Nuveen Commodites Asset Management,
LLC its managing owner
By: John P. Amboian
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Director and Principal Executive Officer
NUVEEN COMMODITIES INCOME AND GROWTH MASTER
FUND LLC
By: Nuveen Commodites Asset Management,
LLC its managing owner
By: John P. Amboian
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Director and Principal Executive Officer