Company: NMZ
Filing Date: 2025-11-18
Form Type: N-14 8C/A
Source: 0001999371-25-018025
Chunk: 185

Company: NUVEEN MUNICIPAL HIGH INCOME OPPORTUNITY FUND
Filing Date: 2025-11-18
Form: N-14 8C/A
Chunk 185
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 there is no current market quotation; a security whose market
price is not available from a pre-established pricing source; a security with respect to which an event has occurred that is likely
to materially affect the value of the security after the market has closed but before the calculation of net asset value; a security
with respect to which an event has occurred that is likely to make it difficult or impossible to obtain a reliable market quotation;
and a security whose price, as provided by the pricing service, does not reflect the security’s “fair value.”
As a general principle, the current “fair value” of a security would be the amount that the owner might reasonably
expect to receive for it upon its current sale. A variety of factors may be considered in determining the fair value of such securities.

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Legal Opinions

Certain legal matters in connection with
the issuance of common shares pursuant to the Agreement will be passed upon by Morgan, Lewis & Bockius LLP, One Federal
Street, Boston, Massachusetts 02110.

Experts

The financial statements appearing in the
Annual Reports of New Jersey Municipal and Pennsylvania Municipal for the fiscal year ended August 31, 2025, and of Missouri
Municipal for the fiscal year ended May 31, 2025 are incorporated by reference herein. The financial statements appearing in the
Annual Report for the Acquiring Fund for the fiscal year ended October 31, 2024, which were audited by KPMG, an independent
registered public accounting firm, and the financial statements appearing in the Semi-Annual Report for the Acquiring Fund for the
period ended April 30, 2025 are incorporated by reference herein. PwC, an independent registered public accounting firm, audited the
Target Funds’ financial statements as of and for the 2025 fiscal year and has been appointed to serve as
independent registered public accounting firm to the Acquiring Fund for the
current fiscal year. The principal business address of PwC is One North Wacker Drive, Chicago, Illinois 60606. Each Fund's financial
statements as of and for the 2024, 2023, 2022, 2021 and 2020 fiscal years have been audited by KPMG, independent registered public
accounting firm, as set forth in their reports thereon. Such financial statements are incorporated by reference herein in reliance
upon such reports given on the authority of such firm as experts in accounting and auditing.