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
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CORRESP 1 filename1.htm 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