Company: NMZ
Filing Date: 2025-11-18
Form Type: N-14 8C/A
Source: 0001999371-25-018025
Chunk: 167

Company: NUVEEN MUNICIPAL HIGH INCOME OPPORTUNITY FUND
Filing Date: 2025-11-18
Form: N-14 8C/A
Chunk 167
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 31, 2023 and for the period June 1, 2024 through October 24, 2024, there were no reportable events
(as defined in Regulation S-K Item 304(a)(1)(v)).

The Target Funds provided KPMG with a copy of the foregoing
disclosures and requested that KPMG furnish the Funds with a letter addressed to the U.S. Securities and Exchange Commission stating
whether KPMG agrees with the above statements.

(b) New independent registered public accounting firm: On October 24, 2024, the Board of each Target Fund, upon recommendation from the Audit Committee, appointed PwC as the
new independent registered public accounting firm for the Target Funds.

During New Jersey Municipal and Pennsylvania Municipal’s
fiscal years and period ended August 31, 2024, February 29, 2024, and February 28, 2023, and the subsequent interim period through
October 29, 2024, New Jersey Municipal and Pennsylvania Municipal have not consulted with PwC regarding any of the matters described
in Regulation S-K Item 304 (“S-K 304”), S-K 304(a)(2)(i) or S-K 304(a)(2)(ii) disclosure.

During Missouri Municipal’s fiscal years ended May 31,
2024 and May 31, 2023 and for the subsequent interim period through October 24, 2024, Missouri Municipal has not consulted with
PwC regarding any of the matters described in Regulation S-K Item 304 (“S-K304”), S-K304(a)(2)(i) or S-K304(a)(2)(ii)
disclosure.

<div align='center'>ADDITIONAL
INFORMATION ABOUT THE ACQUIRING FUND</div>

Annual Expenses Excluding the Costs of Leverage

Based on information provided by the
Adviser, the Boards considered that it was expected that the annual operating expense ratio of the combined fund following
the Mergers, excluding leverage, would be lower than the operating expense ratio of Missouri Municipal, higher than the
operating expenses of New Jersey Municipal and Pennsylvania Municipal and substantially similar for the Acquiring Fund. The operating expense ratios presented below reflect
the twelve months ended July 31, 2025 for each Fund and the pro forma fees and expenses of the combined fund following the
Mergers for the same period, based on the assumptions set forth in the Comparative Fee Tables beginning at
page 17.