SEC Company Response from NUVEEN SELECT TAX FREE INCOME PORTFOLIO (NXP) (CIK 0000883618) (NXP) — Aug 22, 2025
NUVEEN SELECT TAX FREE INCOME PORTFOLIO (NXP) (CIK 0000883618)
Date: Aug. 22, 2025 · CIK: 0000883618 · Accession: 0001999371-25-011870
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File numbers found in text: 333-288619
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CORRESP
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filename1.htm
Chicago
New York
Washington, DC
London
San Francisco
Los Angeles
Singapore
Dallas
Miami
vedderprice.com
Deborah B. Eades
Shareholder
+1 (312) 609 7661
deades@vedderprice.com
August 22, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Investment Management
100 F Street NE
Washington, DC 20549
Attn:
Ms. Eileen Smiley
Mr. Brian Szilagyi
Re: Nuveen Select Tax-Free Income Portfolio (the “Registrant”)
Registration Statement on Form N-14
File No. 333-288619
To the Commission:
On behalf of the Registrant, this letter is
in response to the comments provided via email by the staff of the U.S. Securities and Exchange Commission (the “Commission”)
to Vedder Price P.C. on August 21, 2025 and August 22, 2025 with respect to Pre-Effective Amendment No. 1 to the Registrant’s
Registration Statement on Form N-14 filed on August 20, 2025 (the “Registration Statement”) relating to the
issuance of shares in connection with the proposed combination of Nuveen California Select Tax-Free Income Portfolio (“California
Select”) and Nuveen New York Select Tax-Free Income Portfolio (“New York Select” and together with California Select,
the “Target Funds” and each, a “Target Fund”) into the Registrant (the “Reorganizations”). The Registrant
and the Target Funds are each referred to herein as a “Fund” and collectively as the “Funds.” Any capitalized
terms used but not defined herein have the same meanings as given to them in the Registration Statement.
Accounting Comments
1. Comment: Please confirm that the definitive Joint Proxy Statement/Prospectus filed pursuant
to Rule 424(b) that is provided to shareholders of the Funds will include a disclosure indicating which Fund will be the accounting survivor.
Response: The Registrant confirms that
the definitive Joint Proxy Statement/Prospectus filed pursuant to Rule 424(b) will include a disclosure that the Registrant will
be the accounting survivor of each Reorganization.
222 North LaSalle Street | Chicago, Illinois 60601 | T +1 312 609 7500 | F +1 312 609 5005
Vedder Price P.C. is affiliated with Vedder Price LLP, which operates in England and Wales, Vedder Price (CA), LLP, which operates in California, and Vedder Price Pte. Ltd., which operates in Singapore
August 22, 2025
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2. Comment: Please confirm that the definitive Joint Proxy Statement/Prospectus filed pursuant
to Rule 424(b) that is provided to shareholders of the Funds will contain updated hyperlinks to link to the amended Annual Reports of
the Registrant and California Select.
Response: The Registrant confirms that the definitive Joint Proxy Statement/Prospectus
filed pursuant to Rule 424(b) will include updated hyperlinks.
3. Comment: Please confirm that the definitive Statement of Additional Information filed pursuant to Rule
424(b) that is provided to shareholders of the Funds will include a hyperlink to the Funds’
financial statements for the fiscal year ended February 29, 2024 for the Target Funds and March 31, 2024 for the Registrant.
Response: The Registrant confirms that the definitive Statement
of Additional Information filed pursuant to Rule 424(b) will include the requested hyperlinks.
If you have any questions regarding
this correspondence, please contact the undersigned at (312) 609-7661 or Adam S. Goldman at (312) 609-7731.
Very truly yours,
/s/ Deborah Bielicke Eades
Deborah Bielicke Eades
Shareholder
cc: Adam S. Goldman, Associate, Vedder Price P.C.