SEC Company Response from Nuveen S&P 500 Dynamic Overwrite Fund (SPXX) (CIK 0001338561) (SPXX) — Jun 12, 2018
Nuveen S&P 500 Dynamic Overwrite Fund (SPXX) (CIK 0001338561)
Date: June 12, 2018 · CIK: 0001338561 · Accession: 0001193125-18-190603
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File numbers found in text: 333-224036, 811-21809
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CORRESP 1 filename1.htm Nuveen S&P 500 Dynamic Overwrite Fund Nuveen Investments 333 West Wacker Drive Chicago, IL 60606 P 312.917.7700 www.nuveen.com June 12, 2018 VIA EDGAR U.S. Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 Attn: Ms. Elisabeth Bentzinger Re: Request for Acceleration of the Effective Date of Nuveen S&P 500 Dynamic Overwrite Fund’s Pre-Effective Amendment No. 1 Under the Securities Act of 1933 and Amendment No. 5 Under the Investment Company Act of 1940 (File Nos. 333-224036 and 811-21809) Dear Ms. Bentzinger: Pursuant to Rule 461 under the Securities Act of 1933, as amended, we hereby request that the effective date of the above-captioned Registration Statement be accelerated so that the same will become effective Wednesday, June 13, 2018, or as soon thereafter as practicable. In connection with this request, Nuveen Securities, LLC, the underwriter for the Fund, has also signed this letter requesting acceleration. Very truly yours, Nuveen S&P 500 Dynamic Overwrite Fund Nuveen Securities, LLC /s/ Gifford R. Zimmerman /s/ Gifford R. Zimmerman By: Gifford R. Zimmerman By: Gifford R. Zimmerman Title: Vice President and Secretary Title: Managing Director