Dec 3 (Reuters) - Wall Street opened a touch lower on

Tuesday after the S&P 500 and the Nasdaq notched record high

levels in the last session, with focus on a crucial jobs report

later this week along with more data and commentary from Federal

Reserve officials.

The Dow Jones Industrial Average fell 12.4 points, or

0.03%, at the open to 44769.58. The S&P 500 fell 4.2

points, or 0.07%, at the open to 6042.97​, while the Nasdaq

Composite dropped 39.6 points, or 0.20%, to 19364.343 at

the opening bell.