SEC Company Response from GUGGENHEIM STRATEGIC OPPORTUNITIES FUND (GOF) (CIK 0001380936) (GOF) — Dec 30, 2011
GUGGENHEIM STRATEGIC OPPORTUNITIES FUND (GOF) (CIK 0001380936)
Date: Dec. 30, 2011 · CIK: 0001380936 · Accession: 0000891804-11-005915
AI Filing Summary & Sentiment
File numbers found in text: 333-168044, 811-21982
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CORRESP
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Guggenheim Strategic Opportunities Fund
2455 Corporate West Drive
Lisle, Illinois 60532
December 30, 2011
Richard Pfordte
Kimberly A. Browning
Securities and Exchange Commission
Office of Investment Management
100 F Street, NE
Washington, DC 20549
Re:
Guggenheim Strategic Opportunities Fund –
Post-Effective Amendment No. 1 to Registration Statement on Form N-2
(File Nos. 333-168044 and 811-21982)
Dear Sir and Madam:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Guggenheim Strategic Opportunities Fund hereby requests acceleration of the effective date of the above-captioned Post Effective Amendment No. 1 to its Registration Statement so that it may become effective at 12:00 p.m., Eastern time, on Wednesday, January 4, 2012, or as soon as practical thereafter.
Sincerely,
GUGGENHEIM STRATEGIC OPPORTUNITIES FUND
By: /s/ Mark E. Mathiasen
Mark E. Mathiasen
Secretary