To the Board of Directors of
Nuveen Flagship Multistate Trust I:
In planning and performing our audit of the financial
statements of NUVEEN FLAGSHIP MULTISTATE
TRUST I (a Massachusetts business trust, comprising the
Nuveen Flagship Arizona Municipal Bond Fund, Nuveen
Flagship Colorado Municipal Bond Fund, Nuveen Flagship
Florida Municipal Bond Fund, Nuveen Maryland
Municipal Bond Fund, Nuveen Flagship New Mexico
Municipal Bond Fund, Nuveen Flagship Pennsylvania
Municipal Bond Fund and Nuveen Flagship Virginia
Municipal Bond Fund) for the year ended May 31, 2000, we
considered its internal control, including control activities
for safeguarding securities, in order to determine our
auditing procedures for the purpose of expressing our
opinion on the financial statements and to comply with the
requirements of Form N-SAR, and not to provide assurance
on internal control.
The management of Nuveen Flagship Multistate Trust I is
responsible for establishing and maintaining internal
control. In fulfilling this responsibility, estimates and
judgments by management are required to assess the
expected benefits and related costs of controls. Generally,
controls that are relevant to an audit pertain to the entity's
objective of preparing financial statements for external
purposes that are fairly presented in conformity with
generally accepted accounting principles. Those controls
include the safeguarding of assets against unauthorized
acquisition, use or disposition.
Because of inherent limitations in internal control, errors or
fraud may occur and not be detected. Also, projection of
any evaluation of internal control to future periods is
subject to the risk that it may become inadequate because of
changes in conditions or that the effectiveness of the design
and operation may deteriorate.
Our consideration of internal control would not necessarily
disclose all matters in internal control that might be
material weaknesses under standards established by the
American Institute of Certified Public Accountants. A
material weakness is a condition in which the design or
operation of one or more of the internal control components
does not reduce to a relatively low level the risk that
misstatements caused by error or fraud in amounts that
would be material in relation to the financial statements
being audited may occur and not be detected within a
timely period by employees in the normal course of
performing their assigned functions. However, we noted
no matters involving internal control and its operation,
including controls for safeguarding securities, that we
consider to be material weaknesses as defined above as of
May 31, 2000.
This report is intended solely for the information and use of
management and the Board of Directors of Nuveen
Flagship Multistate Trust I and the Securities and Exchange
Commission.
ARTHUR ANDERSEN LLP
/s/- ARTHUR ANDERSEN LLP
Chicago, Illinois
July 18, 2000
