# EDGAR Filing Document

**Accession Number:** 0001084380
**File Stem:** 0000930413-25-002978
**Filing Date:** 2025-9
**Character Count:** 3748
**Document Hash:** 5c5eaea704f024816e5f7b3bc7c9ec9c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000930413-25-002978.hdr.sgml**: 20260320

**ACCESSION NUMBER**: 0000930413-25-002978

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250922

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TIAA-CREF FUNDS
- **CENTRAL INDEX KEY:** 0001084380

**ORGANIZATION NAME:**
- **EIN:** 134055167
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 730 THIRD AVE.
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017
- **BUSINESS PHONE:** 2129166746

**MAIL ADDRESS:**
- **STREET 1:** 730 THIRD AVE.
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** TIAA CREF INSTITUTIONAL MUTUAL FUNDS
- **DATE OF NAME CHANGE:** 19990415

---

| | |
|:---|:---|
| ![](image_001.jpg) | **Jeremy D. Franklin**<br> Managing Director, Associate General Counsel<br> 8500 Andrew Carnegie Blvd.<br> Charlotte, NC 28262 |
|  | **T** 704.988.4101<br> jeremy.franklin@nuveen.com |

---

September 22, 2025

Kim McManus

U.S. Securities and Exchange Commission

Division of Investment Management

100 F Street NE

Washington, DC 20549

---

| | |
|:---|:---|
| **Re:** | **TIAA-CREF Funds Post-Effective Amendment No. 153 to Registration Statement on Form N-1A (File Nos. 333-76651, 811-09301)** |

---

Dear Ms. McManus:

On behalf of the TIAA-CREF Funds (the "Registrant" or the "Trust"), we are hereby responding to a comment provided to us telephonically on September 10 and 15, 2025 related to a comment you previously provided to us on August 14, 2025 regarding the Statement of Additional Information ("SAI") for the Nuveen Lifecycle 2070 Fund and Nuveen Lifecycle Index 2070 Fund, each a series of the Registrant (the "Funds") included in Post-Effective Amendment No. 153, which was filed on June 30, 2025 (the "Initial Filing"). Set forth below is our response to your comment. Terms used but not defined herein have the definition included in the SAI.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. With respect to response five in your September 8, 2025 response to our prior comments on the Initial Filing, as drafted, the Funds' concentration disclosure indicates they will not concentrate in any particular industry except real estate. The Funds do not specify any group of industries in which they will concentrate (as contemplated by the guidance you cited). Please revise to specify the group of industries in which the Funds will concentrate.

The Registrant confirms that the following language will be added to the end of the last paragraph in the "Investment objectives, policies, restrictions and risks–Fundamental policies" section of the SAI.

With respect to the limitation in number 8 above, the 1940 Act does not define what constitutes "concentration" in an industry. The SEC staff has taken the position that investment of 25% or more of a fund's net assets in one or more issuers conducting their principal activities in the same industry or group of industries constitutes concentration. It is possible that interpretations of concentration could change.

\* \* \* \*

Kim McManus

September 22, 2025

If you have any questions, please do not hesitate to call me at (704) 988-4101.

---

| |
|:---|
| &nbsp;&nbsp;Very truly yours, |
| &nbsp;&nbsp;<u>/s/ Jeremy D. Franklin</u> |
| &nbsp;&nbsp;Jeremy D. Franklin |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;cc: | &nbsp;&nbsp;John McCann |
|  | &nbsp;&nbsp;Senior Managing Director, Managing Associate General Counsel |
|  | &nbsp;&nbsp;Rachael Zufall |
|  | &nbsp;&nbsp;Managing Director, Associate General Counsel |

---

------