Company: NMZ
Filing Date: 2025-11-18
Form Type: N-14 8C/A
Source: 0001999371-25-018025
Chunk: 165

Company: NUVEEN MUNICIPAL HIGH INCOME OPPORTUNITY FUND
Filing Date: 2025-11-18
Form: N-14 8C/A
Chunk 165
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10,000; (ii)
reported to the Audit Committee Chair for his or her verbal approval prior to engagement if they are expected to be for amounts
under $10,000 but greater than $5,000; and (iii) reported to the Audit Committee at the next Audit Committee meeting if they are
expected to be for an amount under $5,000.

The Audit Committee has approved in advance
all audit services and non-audit services that the independent registered public accounting firm provided to each Fund and to the
Adviser and Adviser Entities (with respect to the operations and financial reporting of each Fund). None of the services rendered
by the independent registered public accounting firm to each Fund or the Adviser or Adviser Entities were pre-approved by the Audit
Committee pursuant to the pre-approval exception under Rule 2-01(c)(7)(i)(C) or Rule 2-01(c)(7)(ii) of Regulation S-X.

<div align='center'>96</div>

Appointment of the Independent Registered Public Accounting Firm

PricewaterhouseCoopers LLP (“PwC”) has served as independent
registered public accounting firm for each Target Fund for its most recent fiscal year ending in 2025. KPMG LLP (“KPMG”) served
as independent registered public accounting firm for the Acquiring Fund for the fiscal year ended in 2024. The Board of the Acquiring
Fund has appointed PricewaterhouseCoopers LLP (“PwC”) as independent registered public accounting firm to audit the books
and records of the Acquiring Fund for its current fiscal year. A representative of PwC will be present at the Annual Meetings to make
a statement, if such representative so desires, and to respond to shareholders’ questions. PwC has informed each Fund that it has
no direct or indirect material financial interest in the Funds, Nuveen, the Adviser or any other investment company sponsored by Nuveen.

Changes in Independent Registered Public Accounting Firm

(a) Previous independent registered public accounting firm: On October 24, 2024, the Board of each Target Fund, upon recommendation from the Audit Committee of each Target
Fund, notified KPMG LLP (“KPMG”) that it would be dismissed as the independent registered public accounting firm for each
of the Funds.

With respect to each of New Jersey Municipal and Pennsylvania
Municipal, KPMG’s dismissal as New Jersey Municipal and Pennsylvania Municipal’s independent registered public accounting
firm was