Company: JPC
Filing Date: 2025-06-09
Form Type: CORRESP
Source: 0001999371-25-007492
Chunk: 2

Company: Nuveen Preferred & Income Opportunities Fund
Filing Date: 2025-06-09
Form: CORRESP
Chunk 2
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Response:
The Registrant has made the requested change.

| 5. | Comment: On page 32 of the Joint Proxy/Statement Prospectus, please provide the open date 
 in footnote 1 to the capitalization table.                                                |

Response:
The Registrant has made the requested change.

Response:
Registrant confirms the figure is accurate.

| 7. | Comment: On page 38 of the Statement of Additional Information, please complete the open 
 percentage in the second paragraph.                                                      |

Response:
The Registrant has made the requested change.

<div align='center'>Disclosure Comments</div>

| 8. | Comment: Please supplementally address whether the Registrant or any of its affiliates has                                                   
 entered into a standstill agreement with respect to the Registrant and a third party. If so, please provide us with a copy of such agreement 
 or direct us to where such agreement is available on EDGAR.                                                                                  |

Response:
The Registrant confirms that there is no standstill agreement currently in place with respect to the Registrant.

June 9, 2025

Page 3

| 9. | Comment: Beginning on page 4 of the Joint Proxy/Statement Prospectus, please consider revising                                            
 the disclosure in the “Differences” column of the table comparing the current principal investment policies and strategies                
 of the Target Fund and the Acquiring Fund to explain the substantive differences more clearly between the two Funds’ principal investment 
 policies and strategies.                                                                                                                  |

Response:
The Registrant has revised the disclosure in response to the staff’s comment.

| 10. | Comment: On page 4 of the Joint Proxy/Statement Prospectus, the disclosure under the heading                                            
 “Sector Concentration” indicates that the Target Fund will invest at least 25% of its assets in securities of issuers in the            
 financial services industry, and that the Acquiring Fund will invest more than 25% of its Managed Assets in the securities of companies 
 principally engaged in financial services. Please revise the disclosure to clarify that these investment policies relate to industries  
 rather than sectors.                                                                                                                    |

Response:
The Registrant has made the requested change.

| 11. | Comment: Beginning on page 30 of the Joint Proxy/Statement Prospectus, under the heading                                        
 “Reasons for the Merger,” please explain supplementally whether the Board considered the performance of the Funds in connection 
 with approving the Merger and if so, please disclose as such.                                                                   |

Response:
For the staff