Company: JPC
Filing Date: 2025-10-03
Form Type: N-CSR
Source: 0001193125-25-230231
Chunk: 16

Company: Nuveen Preferred & Income Opportunities Fund
Filing Date: 2025-10-03
Form: N-CSR
Chunk 16
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 and for the year ended July 31, 2024 and the financial highlights for each of the periods ended on or prior to July 31, 2024 (not presented herein, other than the statement of changes in net assets and the financial highlights) were audited by other auditors whose report dated September 27, 2024 expressed an unqualified opinion on those financial statements and financial highlights. Basis for Opinions These financial statements are the responsibility of the Funds’ management. Our responsibility is to express an opinion on the Funds’ financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Funds in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. We conducted our audits of these financial statements in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. Our procedures included confirmation of securities owned as of July 31, 2025 by correspondence with the custodian, transfer agent, agent banks and brokers; when replies were not received from transfer agent, agent banks or brokers, we performed other auditing procedures. We believe that our audits provide a reasonable basis for our opinions. /s/ PricewaterhouseCoopers LLP Chicago, Illinois September 26, 2025 We have served as the auditor of one or more investment companies in Nuveen Funds since 2002.

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Portfolio of Investments July 31, 2025 JFR

|   | PRINCIPAL |     |        |     | DESCRIPTION                                                                     
 LONG-TERM INVESTMENTS - 158.8% (98.7% of Total Investments)                     
 ASSET-BACKED SECURITIES - 0.5% (0.3% of Total Investments)                      |     |   RATE |     | MATURITY |     |   |