Company: NMZ
Filing Date: 2025-09-29
Form Type: N-14 8C
Source: 0001999371-25-014188
Chunk: 164

Company: NUVEEN MUNICIPAL HIGH INCOME OPPORTUNITY FUND
Filing Date: 2025-09-29
Form: N-14 8C
Chunk 164
---
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

Robert L. Young.

Audit and Related Fees

The following tables provide the aggregate
fees billed during each Fund’s last two fiscal years by each Fund’s independent registered public accounting firm for
engagements directly related to the operations and financial reporting of each Fund including those relating (i) to each Fund for
services provided to the Fund and (ii) to the Adviser and certain entities controlling, controlled by, or under common control
with the Adviser that provide ongoing services to each Fund (“Adviser Entities”).

|                  |     Audit 
   Fees(1) 
      Fund 
    Fiscal 
      Year 
     Ended 
 Aug. 2024 |    Fiscal 
      Year 
     Ended 
 Feb. 2024 |           Audit 
 Related Fees(2) 
            Fund 
          Fiscal 
            Year 
           Ended 
       Aug. 2024 |    Fiscal 
      Year 
     Ended 
 Feb. 2024 |          Adviser 
              and 
 Adviser Entities 
           Fiscal 
             Year 
            Ended 
        Aug. 2024 |    Fiscal 
      Year 
     Ended 
 Feb. 2024 |       Tax 
   Fees(3) 
      Fund 
    Fiscal 
      Year 
     Ended 
 Aug. 2024 |    Fiscal 
      Year 
     Ended 
 Feb. 2024 |          Adviser 
              and 
 Adviser Entities 
           Fiscal 
             Year 
            Ended 
        Aug. 2024 |    Fiscal 
      Year 
     Ended