Company: NMZ
Filing Date: 2025-11-18
Form Type: N-14 8C/A
Source: 0001999371-25-018025
Chunk: 208

Company: NUVEEN MUNICIPAL HIGH INCOME OPPORTUNITY FUND
Filing Date: 2025-11-18
Form: N-14 8C/A
Chunk 208
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<div align='center'>A-11</div>

(j)All federal, state, local and other tax returns and reports of the Acquiring Fund and the Merger Sub required by law to
be filed by it (taking into account permitted extensions for filing) have been timely filed and are complete and correct in all
material respects. All federal, state, local and other taxes of the Acquiring Fund and the Merger Sub required to be paid (whether
or not shown on any such return or report) have been paid, or provision will have been made for the payment thereof, and any such
unpaid taxes, as of the date of the financial statements referred to above, are properly reflected thereon. To the best of the
Acquiring Fund’s and the Merger Sub’s knowledge, no tax authority is currently auditing or preparing to audit the Acquiring
Fund or the Merger Sub, and no assessment for taxes, interest, additions to tax or penalties has been asserted against the Acquiring
Fund or the Merger Sub.

(k)The authorized capital of the Acquiring Fund consists of an unlimited number of common and preferred shares of beneficial
interest, par value $0.01 per share. All of the issued and outstanding shares of the Acquiring Fund are duly and validly issued,
fully paid and non-assessable by the Acquiring Fund (recognizing that under the laws of the Commonwealth of Massachusetts, Acquiring
Fund shareholders, under certain circumstances, could be held personally liable for the obligations of the Acquiring Fund). The
Acquiring Fund has no outstanding preferred shares other than as set forth in the capitalization table in the Joint Proxy Statement/Prospectus
(as defined in Section 5.5); no outstanding options, warrants or other rights to subscribe for or purchase any shares of the Acquiring
Fund; and no outstanding securities convertible into shares of the Acquiring Fund.

(l)The execution, delivery and performance of this Agreement have been duly authorized by all necessary action on the part
of the Acquiring Fund and the Merger Sub, including the determinations of the Acquiring Fund Board required pursuant to Rule 17a-8(a)
under the 1940 Act. This Agreement constitutes a valid and binding obligation of the Acquiring Fund and the Merger Sub, enforceable
in accordance with its terms, subject as to enforcement to bankruptcy, insolvency, reorganization, moratorium, and other laws relating
to or affecting creditors’ rights and to general equity principles.