Company: NMZ
Filing Date: 2025-11-18
Form Type: N-14 8C/A
Source: 0001999371-25-018025
Chunk: 166

Company: NUVEEN MUNICIPAL HIGH INCOME OPPORTUNITY FUND
Filing Date: 2025-11-18
Form: N-14 8C/A
Chunk 166
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 effective on October 29, 2024, which is the date on which KPMG issued their report on their audit of New Jersey Municipal
and Pennsylvania Municipal’s financial statements to be included in New Jersey Municipal and Pennsylvania Municipal’s
2024 Annual Report. KPMG’s audit reports on New Jersey Municipal and Pennsylvania Municipal’s financial statements
as of and for the fiscal years and period ended August 31, 2024, February 29, 2024, and February 28, 2023 contained no adverse
opinion or disclaimer of opinion nor were they qualified or modified as to uncertainty, audit scope or accounting principles. 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, there were no disagreements with KPMG on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to
the satisfaction of KPMG, would have caused them to make reference in connection with their opinion to the subject matter of the
disagreement. 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, there were no reportable events (as
defined in Regulation S-K Item 304(a)(1)(v)).

With respect to Missouri Municipal, KPMG’s audit reports
on Missouri Municipal’s financial statements as of and for the fiscal years ended May 31, 2024 and May 31, 2023 contained
no adverse opinion or disclaimer of opinion nor were they qualified or modified as to uncertainty, audit scope or accounting principles.
During Missouri Municipal’s fiscal years ended May 31, 2024 and May 31, 2023, and for the period June 1, 2024 through October
24, 2024, there were no disagreements with KPMG on any matter of accounting principles or practices, financial statement disclosure
or auditing scope or procedures, which disagreements if not resolved to the satisfaction of KPMG would have caused them to make
reference in connection with their opinion to the subject matter of the disagreement. During Missouri Municipal’s fiscal
years ended May 31, 2024 and May