Company: NMZ
Filing Date: 2025-09-29
Form Type: N-14 8C
Source: 0001999371-25-014188
Chunk: 165

Company: NUVEEN MUNICIPAL HIGH INCOME OPPORTUNITY FUND
Filing Date: 2025-09-29
Form: N-14 8C
Chunk 165
---
                Fiscal 
                  Year 
                 Ended 
                  2024 | Fiscal 
   Year 
  Ended 
   2023 |  Total 
 Fiscal 
   Year 
  Ended 
   2024 | Fiscal 
   Year 
  Ended 
   2023 |
|:----------|---------------:|-------:|----------------------:|-------:|----------------------:|-------:|-------:|-------:|
| Acquiring 
 Fund      |             $0 |     $0 |                    $0 |     $0 |                    $0 |     $0 |     $0 |     $0 |

Audit Committee Pre-Approval Policies and Procedures

Generally, the Audit Committee must approve
each Fund’s independent registered public accounting firm’s engagements (i) with the Fund for audit or non-audit services
and (ii) with the Adviser and Adviser Entities for non-audit services if the engagement relates directly to the operations and
financial reporting of the Fund. Regarding tax and research projects conducted by the independent registered public accounting
firm for each Fund and the Adviser and Adviser Entities (with respect to the operations and financial reporting of each Fund),
such engagements will be (i) pre-approved by the Audit Committee if they are expected to be for amounts greater than $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

KPMG LLP (“KPMG”) served as
independent registered public accounting firm for each Fund for the fiscal year ended in 2024. The Board of each Fund