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SEC Company Response from GUGGENHEIM STRATEGIC OPPORTUNITIES FUND (GOF) (CIK 0001380936) (GOF) — Nov 10, 2016

GUGGENHEIM STRATEGIC OPPORTUNITIES FUND (GOF) (CIK 0001380936)
Date: Nov. 10, 2016 · CIK: 0001380936 · Accession: 0000891804-16-001888

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File numbers found in text: 333-213452, 811-21982

Date
November 10, 2016
Author
GUGGENHEIM STRATEGIC OPPORTUNITIES FUND
Form
CORRESP
Company
GUGGENHEIM STRATEGIC OPPORTUNITIES FUND (GOF) (CIK 0001380936)

Letter

Securities and Exchange Commission Washington, DC 20549 Re: Guggenheim Strategic Opportunities Fund – Registration Statement on Form N-2 (File Nos. 333-213452 and 811-21982)

Dear Mr. Parachkevov:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Guggenheim Strategic Opportunities Fund (the “Fund”) hereby requests acceleration of the effective date of the Fund’s Registration Statement on Form N-2 (File Nos. 333-213452 and 811-21982) (the “Registration Statement”) so that it may become effective at 2:00 p.m., Eastern time, on Monday, November 14, 2016, or as soon as practical thereafter.

Sincerely,
GUGGENHEIM STRATEGIC OPPORTUNITIES FUND

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CORRESP
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Guggenheim Strategic Opportunities Fund

227 West Monroe Street

Chicago, Illinois 60606

November 10, 2016

Asen Parachkevov

Securities and Exchange Commission

100 F Street, NE

Washington, DC  20549

Re:
Guggenheim Strategic Opportunities Fund –

Registration  Statement on Form N-2

(File Nos. 333-213452 and 811-21982)

Dear Mr. Parachkevov:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Guggenheim Strategic Opportunities Fund (the “Fund”) hereby requests acceleration of the effective date of the Fund’s Registration Statement on Form N-2 (File Nos. 333-213452 and 811-21982) (the “Registration Statement”) so that it may become effective at 2:00 p.m., Eastern time, on Monday, November 14, 2016, or as soon as practical thereafter.

Sincerely,

GUGGENHEIM STRATEGIC OPPORTUNITIES FUND

By:    /s/ Mark E. Mathiasen

Mark E. Mathiasen

Secretary