Company: NMZ
Filing Date: 2025-11-18
Form Type: N-14 8C/A
Source: 0001999371-25-018025
Chunk: 163

Company: NUVEEN MUNICIPAL HIGH INCOME OPPORTUNITY FUND
Filing Date: 2025-11-18
Form: N-14 8C/A
Chunk 163
---
 oversight capacity, the Audit Committee reviews
each Fund’s annual financial statements with both management and the independent registered public accounting firm and the
Audit Committee meets periodically with the independent registered public accounting firm and internal auditors to consider their
evaluation of each Fund’s financial and internal controls. The Audit Committee also selects, retains, evaluates and may replace
each Fund’s independent registered public accounting firm. The Audit Committee is currently composed of seven Independent
Board Members and operates under a written charter adopted and approved by each Board. Each Audit Committee member meets the independence
and experience requirements, as applicable, of the NYSE, NASDAQ, Section 10A of the 1934 Act and the rules and regulations
of the SEC.

The Audit Committee, in discharging its
duties, has met with and held discussions with management and each Fund’s independent registered public accounting firm.
The Audit Committee has also reviewed and discussed the audited financial statements with management. Management has represented
to the independent registered public accounting firm that each Fund’s financial statements were prepared in accordance with
generally accepted accounting principles. The Audit Committee has also discussed with the independent registered public accounting
firm the matters required to be discussed by Statement on Auditing Standards (“SAS”) No. 114 (The Auditor’s
Communication With Those Charged With Governance), which supersedes SAS No. 61 (Communication with Audit Committees). Each
Fund’s independent registered public accounting firm provided to the Audit Committee the written disclosure required by Public
Company Accounting Oversight Board Rule 3526 (Communications with Audit Committees Concerning Independence), and the Audit Committee
discussed with representatives of the independent registered public accounting firm their firm’s independence. As provided
in the Audit Committee Charter, it is not the Audit Committee’s responsibility to determine, and the considerations and discussions
referenced above do not ensure, that each Fund’s financial statements are complete and accurate and presented in accordance
with generally accepted accounting principles.

<div align='center'>94</div>

Based on the Audit Committee’s review
and discussions with management and the independent registered public accounting firm, the representations of management and the
report of the independent registered public accounting firm to the Audit Committee, the Audit Committee has recommended that the
audited financial statements be included in each Fund’s Annual Report.

The current members of the Audit Committee
are:

Joseph A. Boateng

Amy Lancellotta

John K. Nelson, Chair

Loren M. Starr

Matthew Thornton III

Margaret L. Wolff