Correspondence 0001999371-24-015779 from Nuveen Enhanced CLO Income Fund (CIK 0002035726)
Nuveen Enhanced CLO Income Fund (CIK 0002035726)
Date: Dec. 26, 2024 · CIK: 0002035726 · Accession: 0001999371-24-015779
AI Filing Summary & Sentiment
File numbers found in text: 333-281856, 811-23999
Letter
VIA EDGAR Division of Investment Management, Disclosure Review and Accounting Office Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Nuveen Enhanced CLO Income Fund File Numbers: 333-281856; 811-23999
Dear Mr. Eskildsen:
You previously provided accounting comments on the registration statement on Form N-2 (the “Registration Statement”) filed with respect to the Nuveen Enhanced CLO Income Fund (the “Registrant”). On December 20, 2024, we filed correspondence responding to those accounting comments (the “Accounting Response Letter”). On December 26, 2024, you provided one additional accounting comment to the Registration Statement and, therefore, I am writing to respond to that additional comment. For convenience, your comment is repeated below, with the response immediately following. Capitalized terms not defined in this letter have the meanings ascribed to them in the Registration Statement.
1. Comment: Notwithstanding your response to Comment 1 to the Accounting Response Letter, the staff believes that more recent unaudited financial statements of the Predecessor Fund and Master Fund are required to comply with Rule 6-11 of Regulation S-X. Accordingly, please confirm you will file the required interim financial statements.
Response: The Registrant will file interim financial statements for the Predecessor Fund and Master Fund as requested.
Pennsylvania • New Jersey • Delaware • DC • New York • Illinois • California
A Pennsylvania Limited Liability Partnership
* * * * * *
We believe that this information responds to all of your comments. If you should require additional information, please call me at 215.564.8528 or, in my absence, Stephen LaChine at 312.964.3522.
Sincerely,
/s/ Joel D. Corriero
Show Raw Text
CORRESP
1
filename1.htm
Stradley
Ronon Stevens & Young, LLP
2005
Market Street, Suite 2600
Philadelphia,
PA 19103
Telephone
215.564.8000
Fax
215.564.8120
www.stradley.com
Joel D Corriero
Partner
jcorriero@stradley.com
215.564.8528
VIA EDGAR
December 26, 2024
Chad Eskildsen
Staff Accountant
Division of Investment Management, Disclosure Review and Accounting Office
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
Nuveen Enhanced CLO Income Fund
File Numbers: 333-281856; 811-23999
Dear Mr. Eskildsen:
You previously provided accounting
comments on the registration statement on Form N-2 (the “Registration Statement”) filed with respect to the Nuveen Enhanced
CLO Income Fund (the “Registrant”). On December 20, 2024, we filed correspondence responding to those accounting comments
(the “Accounting Response Letter”). On December 26, 2024, you provided one additional accounting comment to the Registration
Statement and, therefore, I am writing to respond to that additional comment. For convenience, your comment is repeated below, with the
response immediately following. Capitalized terms not defined in this letter have the meanings ascribed to them in the Registration Statement.
1. Comment: Notwithstanding your response to Comment 1 to the
Accounting Response Letter, the staff believes that more recent unaudited financial statements of the Predecessor Fund and Master Fund
are required to comply with Rule 6-11 of Regulation S-X. Accordingly, please confirm you will file the required interim financial statements.
Response: The Registrant
will file interim financial statements for the Predecessor Fund and Master Fund as requested.
Pennsylvania • New Jersey • Delaware
• DC • New York • Illinois • California
A Pennsylvania Limited Liability Partnership
* * * * * *
We believe that this information
responds to all of your comments. If you should require additional information, please call me at 215.564.8528 or, in my absence, Stephen
LaChine at 312.964.3522.
Sincerely,
/s/ Joel D. Corriero
Joel D. Corriero
Enclosures
Copies (w/encl.) to
M. Winget
E. Fess
E. Purple
S. Lachine