Company: JPC
Filing Date: 2025-06-10
Form Type: N-14 8C/A
Source: 0001999371-25-007489
Chunk: 241

Company: Nuveen Preferred & Income Opportunities Fund
Filing Date: 2025-06-10
Form: N-14 8C/A
Chunk 241
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 in their reports thereon. In reliance upon such reports given on the authority of KPMG as experts in accounting and auditing, the audited financial statements and financial highlights and related independent registered public accounting firm’s report for (i) the Target Fund, contained in the Target Fund’s Annual Reportfor the fiscal year ended July 31, 2024 (as filed October 4, 2024) (File No. 811-22699); and (ii) the Acquiring Fund, contained in the Acquiring Fund’s Annual Reportfor the fiscal year ended July 31, 2024 (as filed October 4, 2024) (File No. 811-21293), are incorporated herein by reference. The principal business address of KPMG is 200 East Randolph Street, Chicago, Illinois 60601.

In addition, the unaudited financial statements and financial highlights for (i) the Target Fund, contained in the Target Fund’s Semi-Annual Reportfor the period ended January 31, 2025 (file No. 811-22699); and (ii) the Acquiring Fund, contained in the Acquiring Fund’s Semi-Annual Reportfor the period ended January 31, 2025 (file No. 811-21293), are incorporated herein by reference.

<div align='center'>S-37</div>

Comparative fee tables showing the various fees and expenses of investing in common shares of the Target Fund, and the fees and expenses of the Acquiring Fund on a pro forma basis after giving effect to each proposed Merger, is included under the heading “Proposal No. 1—A. Synopsis—Comparative Expense Information” in the Joint Proxy Statement/Prospectus.

The Merger will not result in a material change to the Target Fund’s investment portfolio due to the investment restrictions of the Acquiring Fund. As a result, a schedule of investments of the Target Fund modified to show the effects of the change is not required and is not included.

There are no material differences in the accounting policies of the Target Fund as compared to those of the Acquiring Fund.

<div align='center'>Additional Information</div>

A Registration Statement on Form N-14, including amendments thereto, relating to the common shares of the Acquiring Fund offered hereby, has been filed by the Acquiring Fund with the SEC. The Joint Proxy Statement/Prospectus and this SAI do not contain all of the information set forth in the Registration Statement, including any exhibits