GOF / Guggenheim Strategic Opportunities Fund - SEC-arkivering, Årsberetning, Fuldmagtserklæring

APP ORDR

UNITED STATES OF AMERICA BEFORE THE SECURITIES AND EXCHANGE COMMISSION INVESTMENT COMPANY ACT OF 1940 Release No.

APP NTC

SECURITIES AND EXCHANGE COMMISSION Investment Company Act Release No. 36138; File No. 812-15938 Guggenheim Strategic Opportunities Fund, et al. April 30, 2026. AGENCY: Securities and Exchange Commission (“Commission” or “SEC”). ACTION: Notice. Notice of application for an order under sections 17(d) and 57(i) of the Investment Company Act of 1940 (the “Act”) and rule 17d-1 under the Act to permit c

APP WDG

April 17, 2026 VIA EDGAR AND ELECTRONIC MAIL Cynthia Beyea Dechert LLP 1900 K Street, NW Washington, DC 20006-1110 Re: Guggenheim Strategic Opportunities Fund, et al.

1900 K Street, NW

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1900 K Street, NW

1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.

1900 K Street, NW

1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.

1900 K Street, NW

1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.

1900 K Street, NW

1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.

1900 K Street, NW

1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.

1900 K Street, NW

1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.

1900 K Street, NW

1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.

1900 K Street, NW

1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.

1900 K Street, NW

1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.

1900 K Street, NW

1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.

1900 K Street, NW

1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.

1900 K Street, NW

1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.

1900 K Street, NW

1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.

1900 K Street, NW

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1900 K Street, NW

1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.

1900 K Street, NW

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1900 K Street, NW

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1900 K Street, NW

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1900 K Street, NW

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1900 K Street, NW

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1900 K Street, NW

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1900 K Street, NW

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1900 K Street, NW

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1900 K Street, NW

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1900 K Street, NW

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1900 K Street, NW

1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.

1900 K Street, NW

1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.

1900 K Street, NW

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1900 K Street, NW

1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.

1900 K Street, NW

1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.

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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of report (Date of earliest event reported): December 15, 2025 Guggenheim Stra

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of report (Date of earliest event reported): December 15, 2025 Guggenheim Strategic Opportunities Fund (Exact name of Registrant as Specified in Its Charter) Delaware 811-21982 20-5997403 (State or other jurisdiction (Commission

FOREIGN CUSTODY MANAGER AGREEMENT

Execution FOREIGN CUSTODY MANAGER AGREEMENT AGREEMENT made as of December 15, 2025 by and between each entity listed on Annex I attached hereto (the “Fund”) and The Bank of New York Mellon (“BNY”).

Supplement Dated December 15, 2025 to the currently effective Prospectus and Prospectus Supplement, each as may be further supplemented from time to time, for Guggenheim Strategic Opportunities Fund (the “Fund”)

Filed Pursuant to Rule 424(b)(3) Securities Act File No. 333-291739 Investment Company Act File No. 811-22437 SUPPLEMENT (To the Prospectus and Prospectus Supplement, each dated November 21, 2025) Supplement Dated December 15, 2025 to the currently effective Prospectus and Prospectus Supplement, each as may be further supplemented from time to time, for Guggenheim Strategic Opportunities Fund (the

CUSTODY AGREEMENT By and Between THE BANK OF NEW YORK MELLON EACH CUSTOMER DESCRIBED HEREIN

EXECUTION CUSTODY AGREEMENT By and Between THE BANK OF NEW YORK MELLON And EACH CUSTOMER DESCRIBED HEREIN EXECUTION TABLE OF CONTENTS 1.

GUGGENHEIM FUNDS FUND ADMINISTRATION AND ACCOUNTING AGREEMENT

EXECUTION GUGGENHEIM FUNDS FUND ADMINISTRATION AND ACCOUNTING AGREEMENT THIS AGREEMENT is made as of December 15, 2025, by and between each investment company referenced on the signature page hereto (each a “Fund”, collectively the “Funds”), and The Bank of New York Mellon, a New York banking organization (“BNY”).

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of report (Date of earliest event reported): November 24, 2025 (November 21, 2

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of report (Date of earliest event reported): November 24, 2025 (November 21, 2025) Guggenheim Strategic Opportunities Fund (Exact name of Registrant as Specified in Its Charter) Delaware 811-21982 20-5997403 (State or other juri

GUGGENHEIM STRATEGIC OPPORTUNITIES FUND COMMON SHARES (PAR VALUE $0.01 PER SHARE) FIFTH AMENDMENT CONTROLLED EQUITY OFFERING℠ SALES AGREEMENT November 21, 2025

GUGGENHEIM STRATEGIC OPPORTUNITIES FUND COMMON SHARES (PAR VALUE $0.01 PER SHARE) FIFTH AMENDMENT TO CONTROLLED EQUITY OFFERING℠ SALES AGREEMENT November 21, 2025 THIS FIFTH AMENDMENT (this “Amendment”) to the Sales Agreement (defined below) is entered into on and as of November 21, 2025, by and among Guggenheim Strategic Opportunities Fund, a statutory trust organized under the laws of the State

POWER OF ATTORNEY

POWER OF ATTORNEY BY THESE PRESENTS, that each of the undersigned constitutes and appoints Amy J.

1900 K Street, NW

1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.

Guggenheim Entities & Revisions

Guggenheim Funds, Guggenheim Partners Investment Management LLC, Security Investors, LLC, Guggenheim Funds Distributors, LLC, Guggenheim Funds Investment Advisors, LLC, Guggenheim Investment Advisors, LLC, Guggenheim Investor Services, LLC, Guggenheim Corporate Funding, LLC, GS Gamma Advisors, LLC, Guggenheim Private Investments, LLC, and Guggenheim Wealth Solutions, LLC Code of Ethics Sponsor Head of GI Compliance Owner Chief Compliance Officers of Guggenheim Investments Entities Contact Margaux.

CALCULATION OF FILING FEE TABLES Guggenheim Strategic Opportunities Fund Table 1: Newly Registered and Carry Forward Securities

Ex-Filing Fees CALCULATION OF FILING FEE TABLES N-2 Guggenheim Strategic Opportunities Fund Table 1: Newly Registered and Carry Forward Securities Line Item Type Security Type Security Class Title Notes Fee Calculation or Carry Forward Rule Amount Registered Proposed Maximum Offering Price Per Unit Maximum Aggregate Offering Price Fee Rate Amount of Registration Fee Carry Forward Form Type Carry Forward File Number Carry Forward Initial Effective Date Filing Fee Previously Paid in Connection with Unsold Securities to be Carried Forward Newly Registered Securities Fees to be Paid Equity Common shares of beneficial interest, $0.

As filed with the Securities and Exchange Commission on November 21, 2025 Securities Act File No. 333-________ Investment Company Act File No. 811-21982 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM N-2 Registration Sta

As filed with the Securities and Exchange Commission on November 21, 2025 Securities Act File No.

GUGGENHEIM STRATEGIC OPPORTUNITIES FUND Common Shares of Beneficial Interests Having an Aggregate Initial Offering Price of Up to $1,000,000,000

Filed Pursuant to Rule 424(b)(5) Securities Act File No. 333-291739 Investment Company Act File No. 811-21982 PROSPECTUS SUPPLEMENT (to Prospectus dated November 21, 2025) GUGGENHEIM STRATEGIC OPPORTUNITIES FUND Common Shares of Beneficial Interests Having an Aggregate Initial Offering Price of Up to $1,000,000,000 Guggenheim Strategic Opportunities Fund (the “Fund”) is a diversified, closed-end m

Consent of Independent Registered Public Accounting Firm

Consent of Independent Registered Public Accounting Firm We consent to the references to our firm under the captions “Financial Highlights”, “Senior Securities”, and “Independent Registered Public Accounting Firm” in the Prospectus and “Independent Registered Public Accounting Firm” and “Financial Statements” in the Statement of Additional Information, each dated November 21, 2025, and each included in this Amendment No 35 to the Registration Statement (Form N-2) (File No.

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CORRESP June 26, 2025 VIA EDGAR Ms. Lauren Hamilton U.S. Securities and Exchange Commission Division of Investment Management 100 F Street, NE Washington, D.C. 20549 Re:  Guggenheim Strategic Opportunities Fund (File No. 811-21982) Guggenheim Taxable Municipal Bond & Investment Grade Debt Trust (File No. 811-22437) Guggenheim Strategy Funds Trust (File No. 811-22946) (each, a “Registrant” and coll

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☐ Preliminary Proxy Statement ☐ Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)(2)) ☒ Definitive

Protection Premium

Guggenheim Strategic Opportunities Fund SCHEDULE OF INVESTMENTS (Unaudited) August 31, 2023 Shares Value COMMON STOCKS† - 7.

GUGGENHEIM STRATEGIC OPPORTUNITIES FUND COMMON SHARES (PAR VALUE $0.01 PER SHARE) FOURTH AMENDMENT CONTROLLED EQUITY OFFERING℠ SALES AGREEMENT May 3, 2024

GUGGENHEIM STRATEGIC OPPORTUNITIES FUND COMMON SHARES (PAR VALUE $0.01 PER SHARE) FOURTH AMENDMENT TO CONTROLLED EQUITY OFFERING℠ SALES AGREEMENT May 3, 2024 THIS FOURTH AMENDMENT (this “Amendment”) to the Sales Agreement (defined below) is entered into on and as of May 3, 2024, by and among Guggenheim Strategic Opportunities Fund, a statutory trust organized under the laws of the State of Delawar

Entry into a Material Definitive Agreement, Financial Statements and Exhibits, Other Events

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of report (Date of earliest event reported): May 9, 2024 (May 3, 2024) Guggenheim Strategic Opportunities Fund (Exact name of Registrant as Specified in Its Charter) Delaware 811-21982 20-5997403 (State or other jurisdiction (Co

AMENDED AND RESTATED CLOSED-END FUND ACCOUNTING AND ADMINISTRATION AGREEMENT

AMENDED AND RESTATED CLOSED-END FUND ACCOUNTING AND ADMINISTRATION AGREEMENT This AMENDED AND RESTATED FUND ACCOUNTING AND ADMINISTRATION AGREEMENT (the “Agreement”) is made as of this 24th day of October, 2022 by and between MUFG Investor Services (US), LLC (“MUIS”) and each closed-end registered investment company listed on Schedule A hereto (as amended from time to time), (each individually referred to below as a “Trust”) (each a “Trust” and collectively, the “Trusts”).

AMENDMENT AGREEMENT

AMENDMENT AGREEMENT THIS AMENDMENT AGREEMENT (“Amendment”) dated as of May 12, 2023 to the Committed Facility Agreement by and between GUGGENHEIM STRATEGIC OPPORTUNITIES FUND (“Customer”), on the one hand, and BNP PARIBAS PRIME BROKERAGE INTERNATIONAL, LTD.

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1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.

POWER OF ATTORNEY

POWER OF ATTORNEY BY THESE PRESENTS, that each of the undersigned constitutes and appoints Amy J.

GUGGENHEIM STRATEGIC OPPORTUNITIES FUND Common Shares of Beneficial Interests Having an Aggregate Initial Offering Price of Up to $850,000,000

Filed Pursuant to Rule 424(b)(5) Securities Act File No. 333-279126 Investment Company Act File No. 811-21982 PROSPECTUS SUPPLEMENT (to Prospectus dated May 3, 2024) GUGGENHEIM STRATEGIC OPPORTUNITIES FUND Common Shares of Beneficial Interests Having an Aggregate Initial Offering Price of Up to $850,000,000 Guggenheim Strategic Opportunities Fund (the “Fund”) is a diversified, closed-end managemen

AMENDMENT AGREEMENT

AMENDMENT AGREEMENT THIS AMENDMENT AGREEMENT (“Amendment”) dated as of December 31, 2021 (the “Effective Date”) to the Amended and Restated Committed Facility Agreement dated as of March 6, 2019 by and between GUGGENHEIM STRATEGIC OPPORTUNITIES FUND (“Customer”), on the one hand, and BNP PARIBAS PRIME BROKERAGE INTERNATIONAL, LIMITED (“BNPP PB”), on the other.

Supplement Dated May 6, 2024 to the currently effective Prospectus, as may be supplemented from time to time, for Guggenheim Strategic Opportunities Fund (the “Fund”)

Filed Pursuant to Rule 424(b)(3) Securities Act File No. 333-279126 Investment Company Act File No. 811-21982 PROSPECTUS SUPPLEMENT (to Prospectus dated May 3, 2024) Supplement Dated May 6, 2024 to the currently effective Prospectus, as may be supplemented from time to time, for Guggenheim Strategic Opportunities Fund (the “Fund”) This supplement provides updated information beyond that contained

Guggenheim Strategic Opportunities Fund Fourth Amended and Restated Agreement and Declaration of Trust Dated as of February 29, 2024 TABLE OF CONTENTS

Guggenheim Strategic Opportunities Fund Fourth Amended and Restated Agreement and Declaration of Trust Dated as of February 29, 2024 TABLE OF CONTENTS ARTICLE I The Trust 1.

GUGGENHEIM STRATEGIC OPPORTUNITIES FUND COMMON SHARES (PAR VALUE $0.01 PER SHARE) SECOND AMENDMENT TO CONTROLLED EQUITY OFFERINGSM SALES AGREEMENT September 16, 2021

GUGGENHEIM STRATEGIC OPPORTUNITIES FUND COMMON SHARES (PAR VALUE $0.01 PER SHARE) SECOND AMENDMENT TO CONTROLLED EQUITY OFFERINGSM SALES AGREEMENT September 16, 2021 THIS SECOND AMENDMENT (this “Amendment”) to the Sales Agreement (defined below) is entered into on and as of September 16, 2021, by and among Guggenheim Strategic Opportunities Fund, a statutory trust organized under the laws of the S

Calculation of Filing Fee Tables Form N-2 (Form Type) Guggenheim Strategic Opportunities Fund (Exact Name of Registrant as Specified in its Charter) Table 1: Newly Registered and Carry Forward Securities

EX-FILING FEES Calculation of Filing Fee Tables Form N-2 (Form Type) Guggenheim Strategic Opportunities Fund (Exact Name of Registrant as Specified in its Charter) Table 1: Newly Registered and Carry Forward Securities Security Type Security Class Title Fee Calculation or Carry Forward Rule Amount Registered Proposed Maximum Offering Price Per Unit Maximum Aggregate Offering Price Fee Rate Amount of Registration Fee Carry Forward Form Type Carry Forward File Number Carry Forward Initial effective date Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward Newly Registered Securities Fees to Be Paid Equity Common shares of beneficial interest, $0.

Consent of Independent Registered Public Accounting Firm

Consent of Independent Registered Public Accounting Firm We consent to the references to our firm under the captions “Financial Highlights”, “Senior Securities” and “Independent Registered Public Accounting Firm” in the Prospectus and “Independent Registered Public Accounting Firm” and “Financial Statements” in the Statement of Additional Information, each dated May 3, 2023, and each included in this Post-Effective Amendment No 34 to the Registration Statement (Form N-2) (File No.

AMENDMENT AGREEMENT

AMENDMENT AGREEMENT THIS AMENDMENT AGREEMENT (“Amendment”) dated as of September 1, 2022 to the Amended and Restated Committed Facility Agreement by and between GUGGENHEIM STRATEGIC OPPORTUNITIES FUND (“Customer”), on the one hand, and BNP PARIBAS PRIME BROKERAGE INTERNATIONAL, LTD.

As filed with the Securities and Exchange Commission on May 3, 2024 Securities Act File No. 333-________ Investment Company Act File No. 811-21982 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM N-2 Registration Statement

As filed with the Securities and Exchange Commission on May 3, 2024 Securities Act File No.

AMENDMENT AGREEMENT

AMENDMENT AGREEMENT THIS AMENDMENT AGREEMENT (“Amendment”) dated as of November 18, 2021 (the “Effective Date”) to the Amended and Restated Committed Facility Agreement dated as of March 6, 2019 by and between GUGGENHEIM STRATEGIC OPPORTUNITIES FUND (“Customer”), on the one hand, and BNP PARIBAS PRIME BROKERAGE INTERNATIONAL, LIMITED (“BNPP PB”), on the other.

Guggenheim Entities & Revisions

Guggenheim Funds, Guggenheim Partners Investment Management LLC, Security Investors, LLC, Guggenheim Funds Distributors, LLC, Guggenheim Funds Investment Advisors, LLC, Guggenheim Investment Advisors, LLC, Guggenheim Investor Services, LLC, Guggenheim Corporate Funds, LLC, GS Gamma Advisors, LLC, and Guggenheim Partners Advisors, LLC Code of Ethics Sponsor Head of GI Compliance Owner Chief Complia

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☐ Preliminary Proxy Statement ☐ Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)(2)) ☒ Definitive Proxy State

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☐ Preliminary Proxy Statement ☐ Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)(2)) ☒ Definitive Proxy State

GUGGENHEIM STRATEGIC OPPORTUNITIES FUND COMMON SHARES (PAR VALUE $0.01 PER SHARE) THIRD AMENDMENT TO CONTROLLED EQUITY OFFERINGSM SALES AGREEMENT March 27, 2023

Third Amendment to Controlled Equity Offering Sales Agreement GUGGENHEIM STRATEGIC OPPORTUNITIES FUND COMMON SHARES (PAR VALUE $0.

  UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549    FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of report (Date of earliest event reported): April 11, 2023 (March 27, 20

Guggenheim Strategic Opportunities Fund   UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.

  GUGGENHEIM STRATEGIC OPPORTUNITIES FUND Common Shares of Beneficial Interests Having an Aggregate Initial Offering Price of Up to $330,024,727

Filed Pursuant to Rule 424(b)(5) Securities Act File No. 333-259592 Investment Company Act File No. 811-21982    PROSPECTUS SUPPLEMENT (to Prospectus dated September 20, 2021)   GUGGENHEIM STRATEGIC OPPORTUNITIES FUND Common Shares of Beneficial Interests Having an Aggregate Initial Offering Price of Up to $330,024,727 Guggenheim Strategic Opportunities Fund (the “Fund”) is a diversified, closed-e

March 17, 2023

March 17, 2023 VIA EDGAR Ms. Andrea Ottomanelli Magovern, Esq. Assistant Director, Disclosure Review Office Division of Investment Management U.S. Securities and Exchange Commission 100 F Street N.E. Washington, D.C., 20549 Re: Guggenheim Strategic Opportunities Fund (File No. 811-21982) Dear Ms. Magovern: This letter is being filed on behalf of Guggenheim Strategic Opportunities Fund (the "Fund")

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☐ Preliminary Proxy Statement ☐ Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)(2)) ☒ Definitive Proxy State

Supplement Dated January 11, 2023 to the currently effective Prospectus and Statement of Additional Information, as may be supplemented from time to time, for Guggenheim Strategic Opportunities Fund (the “Fund”)

Filed Pursuant to Rule 424(b)(3) Securities Act File No. 333-259592 Investment Company Act File No. 811-21982 PROSPECTUS SUPPLEMENT (to Prospectus dated September 20, 2021) Supplement Dated January 11, 2023 to the currently effective Prospectus and Statement of Additional Information, as may be supplemented from time to time, for Guggenheim Strategic Opportunities Fund (the “Fund”) This supplement

Investments in Securities (Liabilities)

Guggenheim Strategic Opportunities Fund SCHEDULE OF INVESTMENTS (Unaudited) August 31, 2022 Shares Value COMMON STOCKS† - 13.

Other Events

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of report (Date of earliest event reported): April 29, 2022 Guggenheim Strategic Opportunities Fund (Exact name of Registrant as Specified in Its Charter) Delaware 811-21982 20-5997403 (State or other jurisdiction (Commission Fi

COMMON STOCKS

Guggenheim Strategic Opportunities Fund SCHEDULE OF INVESTMENTS (Unaudited) February 28, 2022 Shares Value COMMON STOCKS† - 29.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 Filed by the Registrant ? Filed by a Party other than the Registrant ? Check the appropriate box: ? Preliminary Proxy Statement ? Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)(2)) ? Definitive Proxy State

Supplement Dated February 25, 2022 to the currently effective Prospectus (the “Prospectus”) and Statement of Additional Information (the “SAI”), as may be supplemented from time to time, for Guggenheim Strategic Opportunities Fund (the “Fund”)

Filed Pursuant to Rule 424(b)(5) Securities Act File No. 333-259592 Investment Company Act File No. 811-21982 PROSPECTUS SUPPLEMENT (to Prospectus dated September 20, 2021) Supplement Dated February 25, 2022 to the currently effective Prospectus (the ?Prospectus?) and Statement of Additional Information (the ?SAI?), as may be supplemented from time to time, for Guggenheim Strategic Opportunities F

Ending Balance at August 31, 2021

Guggenheim Strategic Opportunities Fund SCHEDULE OF INVESTMENTS (Unaudited) August 31, 2021 Shares Value COMMON STOCKS† - 5.

Tax Opinion of Dechert LLP with respect to GGM and GOF*

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NAV/Share ($)

Guggenheim Investments Announces Completion of the Mergers of GPM, GGM and GOF NEW YORK, NY, October 25, 2021 ? Guggenheim Investments announced today that the mergers (each, a ?Merger? and together, the ?Mergers?) of Guggenheim Enhanced Equity Income Fund (NYSE: GPM) and Guggenheim Credit Allocation Fund (NYSE: GGM) with and into Guggenheim Strategic Opportunities Fund (NYSE: GOF), each a closed-end fund (each, a ?Fund? and together, the ?Funds?), were completed prior to the open of the New York Stock Exchange on October 25, 2021.

Agreement and Plan of Merger with respect to GPM and GOF*

AGREEMENT AND PLAN OF MERGER October 21, 2021 In order to consummate the Merger (as defined in Section 3(a) herein) and in consideration of the promises and the covenants and agreements hereinafter set forth, and intending to be legally bound, Guggenheim Enhanced Equity Income Fund, a Delaware statutory trust and a registered diversified closed-end investment company, File No.

Financial Statements and Exhibits, Other Events

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of report (Date of earliest event reported): October 25, 2021 Guggenheim Strategic Opportunities Fund (Exact name of Registrant as Specified in Its Charter) Delaware 811-21982 20-5997403 (State or other jurisdiction (Commission

Tax Opinion of Dechert LLP with respect to GPM and GOF*

Three Bryant Park 1095 Avenue of the Americas New York, NY 10036-6797 +1 212 698 3500 Main +1 212 698 3599 Fax www.

Agreement and Plan of Merger with respect to GGM and GOF*

AGREEMENT AND PLAN OF MERGER October 21, 2021 In order to consummate the Merger (as defined in Section 3(a) herein) and in consideration of the promises and the covenants and agreements hereinafter set forth, and intending to be legally bound, Guggenheim Credit Allocation Fund, a Delaware statutory trust and a registered diversified closed-end investment company, File No.

As filed with the U.S. Securities and Exchange October 25, 2021

As filed with the U.S. Securities and Exchange October 25, 2021 Registration No. 333-255687 U.S. SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM N?14 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Pre-Effective Amendment No. ? Post-Effective Amendment No. 2 ? (Check appropriate box or boxes) Guggenheim Strategic Opportunities Fund (Exact Name of Registrant as Specified in C

Consent of Independent Registered Public Accounting Firm

Consent of Independent Registered Public Accounting Firm We consent to the references to our firm under the captions ?Financial Highlights?, ?Senior Securities and Other Financial Leverage? and ?Independent Registered Public Accounting Firm? in the Prospectus and ?Independent Registered Public Accounting Firm? and ?Financial Statements? in the Statement of Additional Information and to the incorporation by reference in this Registration Statement (Form N-2) (Post-effective Amendment No.

Opinion and Consent of Dechert LLP

1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.

GUGGENHEIM STRATEGIC OPPORTUNITIES FUND Common Shares of Beneficial Interests Having an Aggregate Initial Offering Price of Up to $374,537,331

Filed Pursuant to Rule 424(b)(5) Securities Act File No. 333-259592 Investment Company Act File No. 811-21982 PROSPECTUS SUPPLEMENT (to Prospectus dated September 20, 2021) GUGGENHEIM STRATEGIC OPPORTUNITIES FUND Common Shares of Beneficial Interests Having an Aggregate Initial Offering Price of Up to $374,537,331 Guggenheim Strategic Opportunities Fund (the ?Fund?) is a diversified, closed-end ma

As filed with the Securities and Exchange Commission on September 20, 2021

As filed with the Securities and Exchange Commission on September 20, 2021 Securities Act File No.

GUGGENHEIM STRATEGIC OPPORTUNITIES FUND Common Shares of Beneficial Interests Having an Aggregate Initial Offering Price of Up to $374,537,331

Filed Pursuant to Rule 424(b)(5) Securities Act File No. 333-259592 Investment Company Act File No. 811-21982 PROSPECTUS SUPPLEMENT (to Prospectus dated September 17, 2021) GUGGENHEIM STRATEGIC OPPORTUNITIES FUND Common Shares of Beneficial Interests Having an Aggregate Initial Offering Price of Up to $374,537,331 Guggenheim Strategic Opportunities Fund (the ?Fund?) is a diversified, closed-end ma

UNITED STATES

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 Filed by the Registrant Filed by a Party other than the Registrant Check the appropriate box: Preliminary Proxy Statement Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)(2)) Definitive Proxy Statement Defin

GPM

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 Filed by the Registrant Filed by a Party other than the Registrant Check the appropriate box: Preliminary Proxy Statement Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)(2)) Definitive Proxy Statement Defin

UNITED STATES

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 Filed by the Registrant Filed by a Party other than the Registrant Check the appropriate box: Preliminary Proxy Statement Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)(2)) Definitive Proxy Statement Defin

Form of Proxy Card for Guggenheim Credit Allocation Fund*

PROXY CARD SIGN, DATE AND VOTE ON THE REVERSE SIDE PROXY VOTING OPTIONS 1. MAIL your signed and voted proxy back in the postage paid envelope provided 2. ONLINE at vote.proxyonline.com using your proxy control number found below 3. By PHONE when you dial toll-free 1-888-227-9349 to reach an automated touchtone voting line CONTROL NUMBER 12345678910 YOUR VOTE IS IMPORTANT NO MATTER HOW MANY SHARES

As filed with the U.S. Securities and Exchange Commission on July 1, 2021

As filed with the U.S. Securities and Exchange Commission on July 1, 2021 Registration No. 333-255687 U.S. SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM N?14 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Pre-Effective Amendment No. ? Post-Effective Amendment No. 1 ? (Check appropriate box or boxes) Guggenheim Strategic Opportunities Fund (Exact Name of Registrant as Spec

Form of Proxy Card for Registrant*

PROXY CARD SIGN, DATE AND VOTE ON THE REVERSE SIDE PROXY VOTING OPTIONS 1. MAIL your signed and voted proxy back in the postage paid envelope provided 2. ONLINE at vote.proxyonline.com using your proxy control number found below 3. By PHONE when you dial toll-free 1-888-227-9349 to reach an automated touchtone voting line CONTROL NUMBER 12345678910 YOUR VOTE IS IMPORTANT NO MATTER HOW MANY SHARES

Form of Proxy Card for Guggenheim Enhanced Equity Income Fund*

PROXY CARD SIGN, DATE AND VOTE ON THE REVERSE SIDE PROXY VOTING OPTIONS 1. MAIL your signed and voted proxy back in the postage paid envelope provided 2. ONLINE at vote.proxyonline.com using your proxy control number found below 3. By PHONE when you dial toll-free 1-888-227-9349 to reach an automated touchtone voting line CONTROL NUMBER 12345678910 YOUR VOTE IS IMPORTANT NO MATTER HOW MANY SHARES

GUGGENHEIM ENHANCED EQUITY INCOME FUND GUGGENHEIM CREDIT ALLOCATION FUND GUGGENHEIM STRATEGIC OPPORTUNITIES FUND 227 West Monroe Street Chicago, Illinois 60606 (312) 827-0100

GUGGENHEIM ENHANCED EQUITY INCOME FUND GUGGENHEIM CREDIT ALLOCATION FUND GUGGENHEIM STRATEGIC OPPORTUNITIES FUND 227 West Monroe Street Chicago, Illinois 60606 (312) 827-0100 June 28, 2021 Dear Shareholder: You are cordially invited to attend a joint special meeting of shareholders (the ?Special Meeting?) of Guggenheim Enhanced Equity Income Fund (?GPM?), Guggenheim Credit Allocation Fund (?GGM?) and Guggenheim Strategic Opportunities Fund (?GOF? and, together with GPM and GGM, the ?Funds,? and each, a ?Fund?), scheduled to be held on August 24, 2021, at 10:00 a.

1 Year

June 23, 2021 VIA EDGAR Division of Investment Management U.S. Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 Attn: David Manion DeCarlo McLaren Re: Guggenheim Strategic Opportunities Fund (File No. 333-255687) (the ?Registrant?) Dear Messrs. Manion and McLaren: On behalf of the Registrant, we wish to respond by this letter to a comment of the U.S. Securities and Exchange

* * * * *

June 21, 2021 VIA EDGAR Division of Investment Management U.S. Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 Attn: David Manion DeCarlo McLaren Re: Guggenheim Strategic Opportunities Fund (File No. 333-255687) (the ?Registrant?) Dear Messrs. Manion and McLaren: On behalf of the Registrant, we wish to respond by this letter to comments of the U.S. Securities and Exchange

* * *

June 21, 2021 VIA EDGAR Division of Investment Management Securities and Exchange Commission 100 F Street, N.

Consent of the Independent Registered Public Accounting Firm(7)

Consent of Independent Registered Public Accounting Firm We consent to the references to our firm under the captions “Other Service Providers,” “Exhibit A Financial Highlights”, and “Representations and Warranties of the Acquiring Fund” and “Representations and Warranties of the Target Fund” in Exhibit B Form of Agreement and Plan of Merger in the Combined Proxy Statement/Prospectus of Guggenheim

Opinion of Dechert LLP Regarding Legality of the Securities Being Registered(7)

1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.

As filed with the U.S. Securities and Exchange Commission on June 21, 2021

As filed with the U.S. Securities and Exchange Commission on June 21, 2021 Registration No. 333-255687 U.S. SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM N?14 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Pre-Effective Amendment No. 1 ? Post-Effective Amendment No. ? (Check appropriate box or boxes) Guggenheim Strategic Opportunities Fund (Exact Name of Registrant as Spe

Form of Tax Opinion of Dechert LLP*

Three Bryant Park 1095 Avenue of the Americas New York, NY 10036-6797 +1 212 698 3500 Main +1 212 698 3599 Fax www.

* * *

April 30, 2021 VIA EDGAR Division of Investment Management Securities and Exchange Commission 100 F Street, N.

Form of Proxy Card for Guggenheim Enhanced Equity Income Fund

PROXY CARD SIGN, DATE AND VOTE ON THE REVERSE SIDE YOUR VOTE IS IMPORTANT NO PROXY VOTING OPTIONS MATTER HOW MANY SHARES 1.

Form of Proxy Card for Registrant

PROXY CARD SIGN, DATE AND VOTE ON THE REVERSE SIDE YOUR VOTE IS IMPORTANT NO PROXY VOTING OPTIONS MATTER HOW MANY SHARES 1.

Consent of the Independent Registered Public Accounting Firm

Consent of Independent Registered Public Accounting Firm We consent to the references to our firm under the captions ?Other Service Providers,? ?Exhibit A Financial Highlights?, and ?Representations and Warranties of the Acquiring Fund? and ?Representations and Warranties of the Target Fund? in Exhibit B Form of Agreement and Plan of Merger in the Combined Proxy Statement/Prospectus of Guggenheim

Power of Attorney(6)

EX-99.16 4 ex9916.htm POWERS OF ATTORNEY POWER OF ATTORNEY Each of the undersigned, in his or her capacity listed below and not individually, constitutes and appoints Amy J. Lee, Mark E. Mathiasen and Michael P. Megaris (acting alone and without the other) to act as attorney-in-fact and agent with authority of substitution and resubstitution of him or her in his or her name, place and stead, to do

As filed with the U.S. Securities and Exchange Commission on April 30, 2021

As filed with the U.S. Securities and Exchange Commission on April 30, 2021 Registration No. [ ] U.S. SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM N?14 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Pre-Effective Amendment No. ? Post-Effective Amendment No. ? (Check appropriate box or boxes) Guggenheim Strategic Opportunities Fund (Exact Name of Registrant as Specified i

Form of Proxy Card for Guggenheim Credit Allocation Fund

PROXY CARD SIGN, DATE AND VOTE ON THE REVERSE SIDE YOUR VOTE IS IMPORTANT NO PROXY VOTING OPTIONS MATTER HOW MANY SHARES 1.

- GUGGENHEIM STRATEGIC OPPORTUNITIES FUND NQ

Guggenheim Strategic Opportunities Fund SCHEDULE OF INVESTMENTS (Unaudited) February 28, 2021 Shares Value COMMON STOCKS† - 6.

- GBAB GGM GPM GOF

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 Filed by the Registrant ? Filed by a Party other than the Registrant ? Check the appropriate box: ? Preliminary Proxy Statement ? Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)(2)) ? Definitive Proxy State

- GBAB GGM GPM GOF

GUGGENHEIM TAXABLE MUNICIPAL BOND & INVESTMENT GRADE DEBT TRUST (NYSE: GBAB) GUGGENHEIM CREDIT ALLOCATION FUND (NYSE: GGM) GUGGENHEIM ENHANCED EQUITY INCOME FUND (NYSE: GPM) GUGGENHEIM STRATEGIC OPPORTUNITIES FUND (NYSE: GOF) 227 West Monroe Street, 7th Floor Chicago, Illinois 60606 NOTICE OF ANNUAL MEETING OF SHAREHOLDERS To be held on April 8, 2021 Notice is hereby given to the holders of common shares of beneficial interest, par value $0.

Amendment to Controlled Equity OfferingSM Sales Agreement among the Registrant, the Investment Adviser and Cantor Fitzgerald & Co. (*)

GUGGENHEIM STRATEGIC OPPORTUNITIES FUND COMMON SHARES (PAR VALUE $0.01 PER SHARE) FIRST AMENDMENT TO CONTROLLED EQUITY OFFERINGSM SALES AGREEMENT February 1, 2021 THIS FIRST AMENDMENT (this “Amendment”) to the Sales Agreement (defined below) is entered into on and as of February 1, 2021, by and among Guggenheim Strategic Opportunities Fund, a statutory trust organized under the laws of the State o

- GOF

As filed with the Securities and Exchange Commission on February 1, 2021 Securities Act File No.

Guggenheim Strategic Opportunities Fund Common Shares of Beneficial Interests Having an Aggregate Initial Offering Price of Up to $159,724,117

PROSPECTUS SUPPLEMENT (to Prospectus dated October 2, 2020) Guggenheim Strategic Opportunities Fund Common Shares of Beneficial Interests Having an Aggregate Initial Offering Price of Up to $159,724,117 Guggenheim Strategic Opportunities Fund (the “Fund”) is a diversified, closed-end management investment company.

- GUGGENHEIM STRATEGIC OPPORTUNITIES FUND NQ

Guggenheim Strategic Opportunities Fund SCHEDULE OF INVESTMENTS (Unaudited) August 31, 2020 Shares Value COMMON STOCKS† - 3.

Guggenheim Strategic Opportunities Fund Up to 11,250,000 Common Shares

PROSPECTUS SUPPLEMENT (to Prospectus dated October 2, 2020) Guggenheim Strategic Opportunities Fund Up to 11,250,000 Common Shares Guggenheim Strategic Opportunities Fund (the “Fund”) is a diversified, closed-end management investment company.

Consent of Independent Registered Public Accounting Firm

Consent of Independent Registered Public Accounting Firm We consent to the references to our firm under the captions “Financial Highlights”, “Senior Securities and Other Financial Leverage” and “Independent Registered Public Accounting Firm” in the Prospectus and “Independent Registered Public Accounting Firm” and “Financial Statements” in the Statement of Additional Information and to the incorporation by reference in this Registration Statement (Form N-2) (Post-Effective Amendment No.

Opinion and Consent of Dechert LLP

EX-99.(L) 7 ex99l.htm OPINION AND CONSENT OF DECHERT LLP 1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.dechert.com September 30, 2020 Guggenheim Strategic Opportunities Fund 227 West Monroe Street Chicago, Illinois 60606 Re: Guggenheim Strategic Opportunities Fund File Nos. 333-230474 and 811-21982 Dear Ladies and Gentlemen: We have acted as counsel for G

Amendment to Administration Agreement(5)

AMENDMENT TO FUND ADMINISTRATION AGREEMENT This AMENDMENT (this “Amendment”) is made and entered into, as of this 27th day of August, 2020, by and between MUFG Investor Services (US), LLC (“MUIS”) and each of Fiduciary/Claymore Energy Infrastructure Fund (formerly, Fiduciary/Claymore MLP Opportunity Fund) (“FMO”); Guggenheim Taxable Municipal Managed Duration Trust (formerly, Guggenheim Build America Bonds Managed Duration Trust) (“GBAB”); Guggenheim Energy & Income Fund (“XGEIX”); Guggenheim Credit Allocation Fund (“GGM”); Guggenheim Strategic Opportunities Fund (“GOF”); and Guggenheim Enhanced Equity Income Fund (“GPM”) (each a “Trust” and collectively, the “Trusts”).

Eighth Amended and Restated By-Laws of the Registrant dated August 27, 2020(5)

EIGHTH AMENDED AND RESTATED BY-LAWS OF GUGGENHEIM STRATEGIC OPPORTUNITIES FUND GUGGENHEIM STRATEGIC OPPORTUNITIES FUND EIGHTH AMENDED AND RESTATED BY-LAWS These Amended and Restated By-Laws (the “By-Laws”), dated as of August 27, 2020, are made and adopted pursuant to Section 3.

- GOF

As filed with the Securities and Exchange Commission on September 30, 2020 Securities Act File No.

Amendment to Fund Accounting Agreement(5)

AMENDMENT TO FUND ACCOUNTING AGREEMENTS This AMENDMENT (this “Amendment”) is made and entered into, as of this 27th day of August, 2020, by and between MUFG Investor Services (US), LLC (“MUIS”) and each of Fiduciary/Claymore Energy Infrastructure Fund (formerly, Fiduciary/Claymore MLP Opportunity Fund) (“FMO”); Guggenheim Taxable Municipal Managed Duration Trust (formerly, Guggenheim Build America Bonds Managed Duration Trust) (“GBAB”); Guggenheim Energy & Income Fund (“XGEIX”); Guggenheim Credit Allocation Fund (“GGM”); Guggenheim Strategic Opportunities Fund (“GOF”); and Guggenheim Enhanced Equity Income Fund (“GPM”) (each a “Trust” and collectively, the “Trusts”).

Third Amended and Restated Declaration of Trust of Registrant dated August 27, 2020(5)

Guggenheim Strategic Opportunities Fund Third Amended and Restated Agreement and Declaration of Trust Dated as of August 27, 2020 TABLE OF CONTENTS ARTICLE I The Trust 1.

-

September 30, 2020 VIA EDGAR Division of Investment Management U.S. Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 Attn: DeCarlo McLaren Re: Guggenheim Strategic Opportunities Fund (File Nos. 333-230474 and 811-21982) (the “Registrant”) Dear Mr. McLaren: In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Guggenhe

-

September 29, 2020 VIA EDGAR Division of Investment Management U.S. Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 Attn: DeCarlo McLaren Re: Guggenheim Strategic Opportunities Fund (File Nos. 333-230474 and 811-21982) (the “Registrant”) Dear Mr. McLaren: On behalf of the Registrant, we wish to respond by this letter to comments of the U.S. Securities and Exchange Commissi

-

July 31, 2020 VIA EDGAR Division of Investment Management Securities and Exchange Commission 100 F Street, N.

- GOF

As filed with the Securities and Exchange Commission on July 31, 2020 Securities Act File No.

(b) Amended and Restated By-Laws of Registrant

SEVENTH AMENDED AND RESTATED BY-LAWS OF GUGGENHEIM STRATEGIC OPPORTUNITIES FUND GUGGENHEIM STRATEGIC OPPORTUNITIES FUND SEVENTH AMENDED AND RESTATED BY-LAWS These Amended and Restated By-Laws (the “By-Laws”), dated as of May 18, 2020, are made and adopted pursuant to Section 3.

Power of Attorney

POWER OF ATTORNEY BY THESE PRESENTS, that each of the undersigned constitutes and appoints Amy J.

- CEF PROXY

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 Filed by the Registrant ? Filed by a Party other than the Registrant ? Check appropriate box: ? Preliminary Proxy Statement ? Confidential, For Use of the Commission Only (as permitted by Rule 14a-6(e)(2)) ? Definitive Proxy Statement

FMO / Fiduciary/Claymore MLP Opportunity Fund DEF 14A - - CEF PROXY

FIDUCIARY/CLAYMORE ENERGY INFRASTRUCTURE FUND (NYSE: FMO) GUGGENHEIM TAXABLE MUNICIPAL MANAGED DURATION TRUST (NYSE: GBAB) GUGGENHEIM CREDIT ALLOCATION FUND (NYSE: GGM) GUGGENHEIM ENHANCED EQUITY INCOME FUND (NYSE: GPM) GUGGENHEIM STRATEGIC OPPORTUNITIES FUND (NYSE: GOF) 227 West Monroe Street, 7th Floor Chicago, Illinois 60606 NOTICE OF ANNUAL MEETING OF SHAREHOLDERS To be held on April 2, 2020 Notice is hereby given to the holders of common shares of beneficial interest, par value $0.

* * *

January 31, 2020 VIA EDGAR Mr. David Manion U.S. Securities and Exchange Commission Division of Investment Management 100 F Street, NE Washington, D.C. 20549 Re: Guggenheim Strategic Opportunities Fund (File Nos. 811-21982; 333-230474) Guggenheim Taxable Municipal Managed Duration Trust (File Nos. 811-22437; 333-233605) Guggenheim Enhanced Equity Income Fund (File No. 811-21681) (collectively, the

GOF / Guggenheim Strategic Opportunities Fund NPORT-EX - - GUGGENHEIM STRATEGIC OPPORTUNITIES NQ

Guggenheim Strategic Opportunities Fund SCHEDULE OF INVESTMENTS (Unaudited) August 31, 2019 Shares Value COMMON STOCKS† - 0.

Consent of Independent Registered Public Accounting Firm

Consent of Independent Registered Public Accounting Firm We consent to the references to our firm under the captions “Financial Highlights”, “Senior Securities and Other Financial Leverage” and “Independent Registered Public Accounting Firm” in the Prospectus and “Independent Registered Public Accounting Firm” and “Financial Statements” in the Statement of Additional Information and to the incorporation by reference in this Registration Statement (Form N-2) (Post-Effective Amendment No.

GOF / Guggenheim Strategic Opportunities Fund 486BPOS - - GOF

As filed with the Securities and Exchange Commission on September 27, 2019 Securities Act File No.

GOF / Guggenheim Strategic Opportunities Fund POS EX - - GOF

As filed with the Securities and Exchange Commission on July 1, 2019 Securities Act File No.

July 1, 2019

July 1, 2019 Guggenheim Strategic Opportunities Fund 227 West Monroe Street Chicago, Illinois 60606 RE: Guggenheim Strategic Opportunities Fund Registration Statement on Form N-2 Ladies and Gentlemen: We have acted as special counsel to Guggenheim Strategic Opportunities Fund, a statutory trust (the “Trust”) created under the Delaware Statutory Trust Act (the “DSTA”), in connection with the issuance and sale by the Trust of up to 11,250,000 shares (the “Securities”) of the Trust’s common shares of beneficial interest, par value $0.

Consent of Independent Registered Public Accounting Firm

Consent of Independent Registered Public Accounting Firm We consent to the references to our firm under the captions “Financial Highlights”, “Senior Securities and Other Financial Leverage” and “Independent Registered Public Accounting Firm” in the Prospectus and “Independent Registered Public Accounting Firm” and “Financial Statements” in the Statement of Additional Information and to the incorporation by reference in this Registration Statement (Form N-2) (Post-Effective Amendment No.

Controlled Equity OfferingSM Sale Agreement among the Registrant, the Investment Adviser and Cantor Fitzgerald & Co.(8)

Guggenheim Strategic Opportunities Fund Common Shares (par value $0.01 per share) Controlled Equity OfferingSM Sales Agreement July 1, 2019 Cantor Fitzgerald & Co. 499 Park Avenue New York, NY 10022 Ladies and Gentlemen: Guggenheim Strategic Opportunities Fund, a statutory trust organized under the laws of the State of Delaware (the “Fund”), and Guggenheim Funds Investment Advisors, LLC, a Delawar

GOF / Guggenheim Strategic Opportunities Fund CORRESP - -

[Letterhead of Skadden, Arps, Slate, Meagher & Flom LLP] June 27, 2019 Sonny Oh Christina Fettig Securities and Exchange Commission Division of Investment Management 100 F Street, N.

GOF / Guggenheim Strategic Opportunities Fund CORRESP - -

[Letterhead of Skadden, Arps, Slate, Meagher & Flom LLP] June 7, 2019 Sunny Oh Christina Fettig Securities and Exchange Commission Division of Investment Management 100 F Street, N.

Brian E. Binder

EX-99.CERT 2 ex99cert.htm CERTIFICATIONS CERTIFICATIONS I, Brian E. Binder, certify that: 1. I have reviewed this report on Form N-Q of Guggenheim Strategic Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statement

GOF / Guggenheim Strategic Opportunities Fund N-Q (Quarterly Schedule of Portfolio Holdings) GOF

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM N-Q QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY Investment Company Act file number 811-21982 Guggenheim Strategic Opportunities Fund (Exact name of registrant as specified in charter) 227 West Monroe Street, Chicago, IL 60606 (Address of principal executive offices) (Zip code) Amy J.

FMO / Fiduciary/Claymore MLP Opportunity Fund CEF PROXY

FIDUCIARY/CLAYMORE ENERGY INFRASTRUCTURE FUND (NYSE: FMO) GUGGENHEIM TAXABLE MUNICIPAL MANAGED DURATION TRUST (NYSE: GBAB) GUGGENHEIM CREDIT ALLOCATION FUND (NYSE: GGM) GUGGENHEIM ENHANCED EQUITY INCOME FUND (NYSE: GPM) GUGGENHEIM STRATEGIC OPPORTUNITIES FUND (NYSE: GOF) 227 West Monroe Street, 7th Floor Chicago, Illinois 60606 NOTICE OF ANNUAL MEETING OF SHAREHOLDERS To be held on April 4, 2019 Notice is hereby given to the holders of common shares of beneficial interest, par value $0.

GOF / Guggenheim Strategic Opportunities Fund / MORGAN STANLEY - MS AMENDMENT Passive Investment

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13G Under the Securities Exchange Act of 1934 (Amendment No.1)* GUGGENHEIM STRATEGIC OPPORTUNITIES FUND - (Name of Issuer) Common Stock - (Title of Class of Securities) 40167F101 - (CUSIP Number) December 31, 2018 - (Date Of Event which Requires Filing of this Statement) Check the appropriate box to designate the rule

GOF / Guggenheim Strategic Opportunities Fund GOF (Quarterly Schedule of Portfolio Holdings)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM N-Q QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY Investment Company Act file number 811-21982 Guggenheim Strategic Opportunities Fund (Exact name of registrant as specified in charter) 227 West Monroe Street, Chicago, IL 60606 (Address of principal executive offices) (Zip code) Amy J.

Brian E. Binder

CERTIFICATIONS I, Brian E. Binder, certify that: 1. I have reviewed this report on Form N-Q of Guggenheim Strategic Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect

[Letterhead of Skadden, Arps, Slate, Meagher & Flom LLP] September 10, 2018

EX-99.(L) 4 ex99l.htm OPINION AND CONSENT OF SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP [Letterhead of Skadden, Arps, Slate, Meagher & Flom LLP] September 10, 2018 Guggenheim Strategic Opportunities Fund 227 West Monroe Street Chicago, Illinois 60606 RE: Guggenheim Strategic Opportunities Fund Registration Statement on Form N-2 Ladies and Gentlemen: We have acted as special counsel to Guggenheim Str

Code of Ethics of the Registrant and the Investment Adviser(6)

Policy Number: IC24.0 Code of Ethics Procedure Creation Date: Adopted April 23, 2014 (by the Security Investors, LLC and Guggenheim Funds Investment Advisers, LLC) Procedure Reviewed As Of: April 23, 2014, March 20, 2015, May 9, 2016, April 2017, February 2018, August 2018 Procedure Revised As Of: October 1, 2014 March 20, 2015 May 9, 2016 November 2016 April 2017 February 2018 August 2018 Regulat

GOF / Guggenheim Strategic Opportunities Fund GOF

As filed with the Securities and Exchange Commission on September 10, 2018 Securities Act File No.

Consent of Independent Registered Public Accounting Firm

Consent of Independent Registered Public Accounting Firm We consent to the references to our firm under the captions “Financial Highlights”, “Senior Securities and Other Financial Leverage” and “Independent Registered Public Accounting Firm” in the Prospectus and “Independent Registered Public Accounting Firm” and “Financial Statements” in the Statement of Additional Information and to the incorporation by reference in this Registration Statement (Form N-2) (Post-Effective Amendment No.

Code of Ethics of the Sub-Adviser(6)

Sponsor Guggenheim Partners Investment Management, LLC Chief Compliance Officer Owner GPIM Director of Policies & Procedures Contact Arik.

GUGGENHEIM STRATEGIC OPPORTUNITIES FUND COMMON SHARES ($0.01 PAR VALUE) FIRST AMENDMENT CONTROLLED EQUITY OFFERINGSM SALES AGREEMENT September 10, 2018

EX-99.(H)(II) 3 ex99hii.htm FIRST AMENDMENT TO CONTROLLED EQUITY OFFERING SALE AGREEMENT GUGGENHEIM STRATEGIC OPPORTUNITIES FUND COMMON SHARES ($0.01 PAR VALUE) FIRST AMENDMENT TO CONTROLLED EQUITY OFFERINGSM SALES AGREEMENT September 10, 2018 THIS FIRST AMENDMENT (this “Amendment”) to the Sales Agreement (defined below) is entered into on and as of September 10, 2018, by and among Guggenheim Stra

GOF / Guggenheim Strategic Opportunities Fund GOF (Quarterly Schedule of Portfolio Holdings)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM N-Q QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY Investment Company Act file number 811-21982 Guggenheim Strategic Opportunities Fund (Exact name of registrant as specified in charter) 227 West Monroe Street, Chicago, IL 60606 (Address of principal executive offices) (Zip code) Amy J.

CERTIFICATIONS

EX-99.CERT 2 ex99cert.htm CERTIFICATIONS CERTIFICATIONS I, Brian E. Binder, certify that: 1. I have reviewed this report on Form N-Q of Guggenheim Strategic Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statement

FMO / Fiduciary/Claymore MLP Opportunity Fund CEF PROXY

FIDUCIARY/CLAYMORE MLP OPPORTUNITY FUND (NYSE: FMO) GUGGENHEIM TAXABLE MUNICIPAL MANAGED DURATION TRUST (NYSE: GBAB) GUGGENHEIM CREDIT ALLOCATION FUND (NYSE: GGM) GUGGENHEIM ENHANCED EQUITY INCOME FUND (NYSE: GPM) GUGGENHEIM STRATEGIC OPPORTUNITIES FUND (NYSE: GOF) 227 West Monroe Street, 7th Floor Chicago, Illinois 60606 NOTICE OF ANNUAL MEETING OF SHAREHOLDERS To be held on April 26, 2018 Notice is hereby given to the holders of common shares of beneficial interest, par value $0.

GOF / Guggenheim Strategic Opportunities Fund / MORGAN STANLEY - MS INITIAL Passive Investment

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13G Under the Securities Exchange Act of 1934 (Amendment No.)* GUGGENHEIM STRATEGIC OPPORTUNITIES FUND - (Name of Issuer) Common Stock - (Title of Class of Securities) 40167F101 - (CUSIP Number) December 29, 2017 - (Date Of Event which Requires Filing of this Statement) Check the appropriate box to designate the rule

Consent of Independent Registered Public Accounting Firm

EX-99.N 4 ex99n.htm CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Consent of Independent Registered Public Accounting Firm We consent to the references to our firm under the captions “Financial Highlights”, “Senior Securities and Other Financial Leverage” and “Independent Registered Public Accounting Firm” in the Prospectus and “Independent Registered Public Accounting Firm” and “Financ

GOF / Guggenheim Strategic Opportunities Fund GOF

As filed with the Securities and Exchange Commission on January 16, 2018 Securities Act File No.

CONTROLLED EQUITY OFFERINGSM SALES AGREEMENT January 16, 2018

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January 16, 2018

EX-99.(L)(I) 3 ex99li.htm OPINION AND CONSENT January 16, 2018 Guggenheim Strategic Opportunities Fund 227 West Monroe Street Chicago, Illinois 60606 RE: Guggenheim Strategic Opportunities Fund Registration Statement on Form N-2 Ladies and Gentlemen: We have acted as special counsel to Guggenheim Strategic Opportunities Fund, a statutory trust (the "Trust") created under the Delaware Statutory Tru

GOF / Guggenheim Strategic Opportunities Fund CORRESP

[Letterhead of Skadden, Arps, Slate, Meagher & Flom LLP] January 11, 2018 Angela Mokodean Senior Counsel Division of Investment Management Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 RE: Guggenheim Strategic Opportunities Fund Registration Statement on Form N-2 (File Nos.

GOF / Guggenheim Strategic Opportunities Fund CORRESP

[Letterhead of Skadden, Arps, Slate, Meagher & Flom LLP] January 10, 2018 Angela Mokodean Senior Counsel Division of Investment Management Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 RE: Guggenheim Strategic Opportunities Fund Registration Statement on Form N-2 (File Nos.

GOF / Guggenheim Strategic Opportunities Fund CORRESP

Guggenheim Strategic Opportunities Fund 227 West Monroe Street Chicago, Illinois 60606 January 10, 2018 Angela Mokodean Senior Counsel Division of Investment Management Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 Re: Guggenheim Strategic Opportunities Fund Registration Statement on Form N-2 (File Nos.

Vice President

EX-99.CERT 2 ex99cert.htm CERTIFICATIONS CERTIFICATIONS I, Amy J. Lee, certify that: 1. I have reviewed this report on Form N-Q of Guggenheim Strategic Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements wer

Quarterly Schedule of Portfolio Holdings - GOF

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM N-Q QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY Investment Company Act file number 811-21982 Guggenheim Strategic Opportunities Fund (Exact name of registrant as specified in charter) 227 West Monroe Street, Chicago, IL 60606 (Address of principal executive offices) (Zip code) Amy J.

GUGGENHEIM STRATEGIC OPPORTUNITIES FUND COMMON SHARES ($0.01 PAR VALUE) FIRST AMENDMENT CONTROLLED EQUITY OFFERINGSM SALES AGREEMENT September 11, 2017

GUGGENHEIM STRATEGIC OPPORTUNITIES FUND COMMON SHARES ($0.01 PAR VALUE) FIRST AMENDMENT TO CONTROLLED EQUITY OFFERINGSM SALES AGREEMENT September 11, 2017 THIS FIRST AMENDMENT (this ?Amendment?) to the Sales Agreement (defined below) is entered into on and as of September 11, 2017, by and among Guggenheim Strategic Opportunities Fund, a statutory trust organized under the laws of the State of Dela

Consent of Independent Registered Public Accounting Firm

EX-99.(N) 5 ex99n.htm CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Consent of Independent Registered Public Accounting Firm We consent to the references to our firm under the captions “Financial Highlights”, “Senior Securities and Other Financial Leverage” and “Independent Registered Public Accounting Firm” in the Prospectus and “Independent Registered Public Accounting Firm” and “Fina

Skadden, Arps, Slate, Meagher & Flom llp 155 NORTH WACKER DRIVE CHICAGO, ILLINOIS 60606-1720 ________ TEL: (312) 407-0700 FAX: (312) 407-0411 www.skadden.com FIRM/AFFILIATE OFFICES ----------- BOSTON HOUSTON LOS ANGELES NEW YORK PALO ALTO WASHINGTON,

Skadden, Arps, Slate, Meagher & Flom llp 155 NORTH WACKER DRIVE CHICAGO, ILLINOIS 60606-1720 TEL: (312) 407-0700 FAX: (312) 407-0411 www.

- GOF

As filed with the Securities and Exchange Commission on September 11, 2017 Securities Act File No.

Quarterly Schedule of Portfolio Holdings - GOF

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM N-Q QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY Investment Company Act file number 811-21982 Guggenheim Strategic Opportunities Fund (Exact name of registrant as specified in charter) 227 West Monroe Street, Chicago, IL 60606 (Address of principal executive offices) (Zip code) Amy J.

Donald C. Cacciapaglia

EX-99.CERT 2 ex99cert.htm CERTIFICATIONS CERTIFICATIONS I, Donald C. Cacciapaglia, certify that: 1. I have reviewed this report on Form N-Q of Guggenheim Strategic Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such st

Fiduciary FMO GBAB GGM GPM GOF

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Co-Registrants ? Filed by a Party other than the Co-Registrants ? Check the appropriate box: ? Preliminary Proxy Statement ? Confidential, for Use of the Commission Only (as permitted by Rule

EX-99.77Q2 ITEM 405

Based upon the Funds review of the copies of such forms effecting the Section 16 filings received by it, the Fund believes that for its most recently completed fiscal year, all filings applicable to such persons were completed and filed in a timely manner, except as follows: Form 3 (no securities owned) for Keith Kemp was not filed in a timely manner after he became a reporting person of the Fund; and Form 3 (no securities owned) for Glen McWhinnie was not filed in a timely manner after he became a reporting person of the Fund.

[Letterhead of Skadden, Arps, Slate, Meagher & Flom LLP] December 7, 2016

[Letterhead of Skadden, Arps, Slate, Meagher & Flom LLP] December 7, 2016 Guggenheim Strategic Opportunities Fund 227 West Monroe Street Chicago, Illinois 60606 RE: Guggenheim Strategic Opportunities Fund? Registration Statement on Form N-2 Ladies and Gentlemen: We have acted as special counsel to Guggenheim Strategic Opportunities Fund, a statutory trust (the ?Trust?) created under the Delaware Statutory Trust Act (the ?DSTA?), in connection with the public offering by the Trust of up to 3,900,000 shares (the ?Securities?) of the Trust?s common shares of beneficial interest, par value $0.

CONTROLLED EQUITY OFFERING SM SALES AGREEMENT December 7, 2016

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Guggenheim Strategic Opportunities Fund GOF

As filed with the Securities and Exchange Commission on December 7, 2016 Securities Act File No.

Consent of Independent Registered Public Accounting Firm

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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.

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UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM N-Q QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY Investment Company Act file number 811-21982 Guggenheim Strategic Opportunities Fund (Exact name of registrant as specified in charter) 227 West Monroe Street, Chicago, IL 60606 (Address of principal executive offices) (Zip code) Amy J.

Donald C. Cacciapaglia

CERTIFICATIONS I, Donald C. Cacciapaglia, certify that: 1. I have reviewed this report on Form N-Q of Guggenheim Strategic Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with r

Guggenheim Strategic Opportunities Fund ESP

[Letterhead of Skadden, Arps, Slate, Meagher & Flom LLP] October 14, 2016 Asen Parachkevov Division of Investment Management Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 RE: Guggenheim Strategic Opportunities Fund (File Nos.

SIXTH AMENDED AND RESTATED GUGGENHEIM STRATEGIC OPPORTUNITIES FUND GUGGENHEIM STRATEGIC OPPORTUNITIES FUND SIXTH AMENDED AND RESTATED BY-LAWS

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UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM N-Q QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY Investment Company Act file number 811-21982 Guggenheim Strategic Opportunities Fund (Exact name of registrant as specified in charter) 227 West Monroe Street, Chicago, IL 60606 (Address of principal executive offices) (Zip code) Amy J.

Donald C. Cacciapaglia

CERTIFICATIONS I, Donald C. Cacciapaglia, certify that: 1. I have reviewed this report on Form N-Q of Guggenheim Strategic Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with r

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gug64158-def14a.htm UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No.) Filed by the Co-Registrants x Filed by a Party other than the Co-Registrants o Check the appropriate box: o Preliminary Proxy Statement o Confidential, for Use of the Commission Only (as

SIXTH AMENDED AND RESTATED GUGGENHEIM STRATEGIC OPPORTUNITIES FUND GUGGENHEIM STRATEGIC OPPORTUNITIES FUND SIXTH AMENDED AND RESTATED BY-LAWS

Unassociated Document SIXTH AMENDED AND RESTATED BY-LAWS OF GUGGENHEIM STRATEGIC OPPORTUNITIES FUND GUGGENHEIM STRATEGIC OPPORTUNITIES FUND SIXTH AMENDED AND RESTATED BY-LAWS These Amended and Restated By-Laws (the ?By-Laws?), dated as of February 24, 2016, are made and adopted pursuant to Section 3.

Regulation FD Disclosure, Financial Statements and Exhibits

guggof-8k.htm UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): February 24, 2016 (March 1, 2016) Guggenheim Strategic Opportunities Fund (Exact name of registrant as specified in its charter) Delaware 811-21982 20-5997403 (State or

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gug62789-nq.htm UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM N-Q QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY Investment Company Act file number 811-21982 Guggenheim Strategic Opportunities Fund (Exact name of registrant as specified in charter) 227 West Monroe Street, Chicago, IL 60606 (Address of principal executive offices) (

Donald C. Cacciapaglia

CERTIFICATIONS I, Donald C. Cacciapaglia, certify that: 1. I have reviewed this report on Form N-Q of Guggenheim Strategic Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with r

- GOF

gug62940gof-486pos.htm As filed with the Securities and Exchange Commission on September 30, 2015 Securities Act File No. 333-190872 Investment Company Act File No. 811-21982 United States Securities and Exchange Commission Washington, D.C. 20549 FORM N-2 x Registration Statement under the Securities Act of 1933 o Pre-Effective Amendment No. x Post-Effective Amendment No. 3 and/or x Registration S

Covered Entities:

Code of Ethics Procedure Creation Date: Adopted April 23, 2014 (by the Security Investors, LLC and Guggenheim Funds Investment Advisers, LLC) Procedure Reviewed As Of: April 23, 2014 Procedure Revised As Of: October 1, 2014 March 20, 2015 Regulatory Rules: Rule 17j-1 under the Investment Company Act of 1940 and Rule 204A-1 under the Investment Advisers Act of 1940 Business Unit: Compliance Departm

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UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM N-Q QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY Investment Company Act file number 811-21982 Guggenheim Strategic Opportunities Fund (Exact name of registrant as specified in charter) 227 West Monroe Street, Chicago, IL 60606 (Address of principal executive offices) (Zip code) Amy J.

Donald C. Cacciapaglia

CERTIFICATIONS I, Donald C. Cacciapaglia, certify that: 1. I have reviewed this report on Form N-Q of Guggenheim Strategic Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with r

Fiduciary FMO GBAB GGM GPM GGE GEQ GOF

gug61670-def14a.htm UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Co-Registrants x Filed by a Party other than the Co-Registrants o Check the appropriate box: o Preliminary Proxy Statement o Confidential, for Use of the Commission Only (a

GOF / Guggenheim Strategic Opportunities Fund / FIRST TRUST PORTFOLIOS LP - AMENDED SCHEDULE 13G Passive Investment

UNITED STATES* SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13G Under the Securities Exchange Act of 1934 (Amendment No. 5)* Guggenheim Strategic Opportunities Fund - (Name of Issuer) Common - (Title of Class of Securities) 40167F101 - (CUSIP Number) December 31, 2014 - (Date of Event Which Requires Filing of this Statement) Check the appropriate box to designate the rule pur

EX-99.1

EX-99.1 2 ex993.txt JOINT FILING AGREEMENT Exhibit 99.1 EXHIBIT 99.1 - JOINT FILING AGREEMENT The undersigned hereby agree that they are filing this statement jointly pursuant to Rule 13d-1(k)(1). Each of them is responsible for the timely filing of such Schedule 13G and any amendments thereto, and for the completeness and accuracy of the information concerning such person contained therein; but n

Donald C. Cacciapaglia

EX-99.CERT 2 ex99cert.htm CERTIFICATIONS CERTIFICATIONS I, Donald C. Cacciapaglia, certify that: 1. I have reviewed this report on Form N-Q of Guggenheim Strategic Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such st

Guggenheim Strategic Opportunities Fund - GOF

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM N-Q QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY Investment Company Act file number 811-21982 Guggenheim Strategic Opportunities Fund (Exact name of registrant as specified in charter) 227 West Monroe Street, Chicago, IL 60606 (Address of principal executive offices) (Zip code) Amy J.

GOF / Guggenheim Strategic Opportunities Fund 486BPOS - - GOF

As filed with the Securities and Exchange Commission on October 3, 2014 Securities Act File No.

Code of Ethics

Exhibit (r) Code of Ethics Procedure Creation Date: Adopted December 11, 1998 (by RDF, RSF, RVT, RGA, RFS, and RDI) Adopted on April 23, 2003 (by Rydex ETF Trust) Adopted by the Security Investors, LLC, February 1, 2005 Adopted by the Board, February 11, 2005 Ratified by the Board, February 17, 2007 Ratified by the Board, February 29, 2008 Ratified by the Boards, November 10, 2009 and November 18,

Guggenheim Partners Investment Management, LLC Code of Ethics & Insider Trading Policy May 2014 FOR INTERNAL USE ONLY

EX-99.(S) 5 ex99s.htm CODE OF ETHICS OF THE SUB-ADVISER Exhibit (s) Guggenheim Partners Investment Management, LLC Code of Ethics & Insider Trading Policy May 2014 FOR INTERNAL USE ONLY i TABLE OF CONTENTS TABLE OF CONTENTS II I. OBJECTIVES OF THE CODE OF ETHICS & INSIDER TRADING POLICY 1 II. WHO IS SUBJECT TO THE CODE? 1 III. WHO ADMINISTERS THE CODE? 2 A Chief Compliance Officer 2 B Financial Tr

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EX-99.(T) 6 ex99t.htm POWER OF ATTORNEY Exhibit (t) GUGGENHEIM STRATEGIC OPPORTUNITIES FUND POWER OF ATTORNEY That each of the undersigned officers and trustees of Guggenheim Strategic Opportunities Fund, a statutory trust formed under the laws of the State of Delaware (the “Trust”), do constitute and appoint Amy J. Lee, Mark E. Mathiasen and Michael P. Megaris as true and lawful attorneys and age

Consent of Independent Registered Public Accounting Firm

EX-99.(N) 3 ex99n.htm CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Exhibit (n) Consent of Independent Registered Public Accounting Firm We consent to the references to our firm under the captions “Financial Highlights” and “Independent Registered Public Accounting Firm” in the Prospectus, “Independent Registered Public Accounting Firm” in the Prospectus Supplement, and “Independent Reg

MZF / Managed Duration Investment Grade Municipal Fund CORRESP - -

[Letterhead of Guggenheim] September 16, 2014 Chad D. Eskildsen Division of Investment Management, Disclosure Review and Accounting Securities and Exchange Commission 100 F Street NE Washington, DC 20549 RE: Fiduciary/Claymore MLP Opportunity Fund (File No. 811-21652) Guggenheim Build America Bonds Managed Duration Trust (File No. 811-22437) Guggenheim Enhanced Equity Income Fund (File No. 811-216

Based upon the Fund’s review of the copies of such forms effecting the Section 16 filings received by it, the Fund believes that for its most recently completed fiscal year, all filings applicable to such persons were completed and filed in a timely

Based upon the Fund’s review of the copies of such forms effecting the Section 16 filings received by it, the Fund believes that for its most recently completed fiscal year, all filings applicable to such persons were completed and filed in a timely manner, except as follows: a Form 3 (no securities owned) for James W.

Report of Independent Registered Public Accounting Firm

Report of Independent Registered Public Accounting Firm To the Shareholders and Board of Trustees of the Guggenheim Strategic Opportunities Fund In planning and performing our audit of the financial statements of Guggenheim Strategic Opportunities Fund (the Fund) as of and for the year ended May 31, 2014, in accordance with the standards of the Public Company Accounting Oversight Board (United Sta

Donald C. Cacciapaglia

EX-99.CERT 2 ex99cert.htm CERTIFICATIONS CERTIFICATIONS I, Donald C. Cacciapaglia, certify that: 1. I have reviewed this report on Form N-Q of Guggenheim Strategic Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such st

Donald C. Cacciapaglia

CERTIFICATIONS I, Donald C. Cacciapaglia, certify that: 1. I have reviewed this report on Form N-Q of Guggenheim Strategic Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with r

Quarterly Schedule of Portfolio Holdings - GOF

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM N-Q QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY Investment Company Act file number 811-21982 Guggenheim Strategic Opportunities Fund (Exact name of registrant as specified in charter) 227 West Monroe Street, Chicago, IL 60606 (Address of principal executive offices) (Zip code) Amy J.

Quarterly Schedule of Portfolio Holdings - GOF

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM N-Q QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY Investment Company Act file number 811-21982 Guggenheim Strategic Opportunities Fund (Exact name of registrant as specified in charter) 227 West Monroe Street, Chicago, IL 60606 (Address of principal executive offices) (Zip code) Amy J.

- FMO GBAB GGM GPM GGE GEQ GOF

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Co-Registrants x Filed by a Party other than the Co-Registrants o Check the appropriate box: o Preliminary Proxy Statement o Confidential, for Use of the Commission Only (as permitted by Rule

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[Letterhead of Skadden, Arps, Slate, Meagher & Flom LLP] February 28, 2014 Valerie Lithotomos Securities and Exchange Commission Office of Investment Management 100 F Street, NE Washington, DC 20549 RE: Guggenheim Closed-End Funds Preliminary Proxy Statement Dear Ms.

- FMO GBAB GGM GPM GGE GEQ GOF

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Co-Registrants x Filed by a Party other than the Co-Registrants o Check the appropriate box: x Preliminary Proxy Statement o Confidential, for Use of the Commission Only (as permitted by Rule

GOF / Guggenheim Strategic Opportunities Fund / FIRST TRUST PORTFOLIOS LP - AMENDED SCHEDULE 13G Passive Investment

UNITED STATES* SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13G Under the Securities Exchange Act of 1934 (Amendment No. 4)* Guggenheim Strategic Opportunities Fund - (Name of Issuer) Common - (Title of Class of Securities) 40167F101 - (CUSIP Number) December 31, 2013 - (Date of Event Which Requires Filing of this Statement) Check the appropriate box to designate the rule pur

EX-99.1

EX-99.1 2 ex993.txt JOINT FILING AGREEMENT Exhibit 99.1 EXHIBIT 99.1 - JOINT FILING AGREEMENT The undersigned hereby agree that they are filing this statement jointly pursuant to Rule 13d-1(k)(1). Each of them is responsible for the timely filing of such Schedule 13G and any amendments thereto, and for the completeness and accuracy of the information concerning such person contained therein; but n

GUGGENHEIM STRATEGIC OPPORTUNITIES FUND Common Shares ($0.01 par value) FIRST AMENDMENT CONTROLLED EQUITY OFFERINGSM SALES AGREEMENT

GUGGENHEIM STRATEGIC OPPORTUNITIES FUND Common Shares ($0.01 par value) FIRST AMENDMENT TO CONTROLLED EQUITY OFFERINGSM SALES AGREEMENT November 1, 2013 THIS FIRST AMENDMENT (this “Amendment ”) to the Sales Agreement (defined below) is entered into on and as of November 1, 2013, by and among Guggenheim Strategic Opportunities Fund, a statutory trust organized under the laws of the State of Delawar

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EX-99.(N) 5 ex99n.htm CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Consent of Independent Registered Public Accounting Firm We consent to the reference to our firm under the captions “Financial Highlights” and “Independent Registered Public Accounting Firm” in the Prospectus and “General Information – Counsel and Independent Registered Public Accounting Firm” and “Financial Statements

- GOF

As filed with the Securities and Exchange Commission on November 1, 2013 Securities Act File No.

[Letterhead of Skadden, Arps, Slate, Meagher & Flom LLP]

EX-99.(L) 4 ex99l.htm OPINION AND CONSENT OF SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP [Letterhead of Skadden, Arps, Slate, Meagher & Flom LLP] November 1, 2013 Guggenheim Strategic Opportunities Fund 2455 Corporate West Drive Lisle, Illinois 60532 RE: Guggenheim Strategic Opportunities Fund— Registration Statement on Form N-2 Ladies and Gentlemen: We have acted as special counsel to Guggenheim Str

Quarterly Schedule of Portfolio Holdings - GOF

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM N-Q QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY Investment Company Act file number 811-21982 Guggenheim Strategic Opportunities Fund (Exact name of registrant as specified in charter) 2455 Corporate West Drive Lisle, IL 60532 (Address of principal executive offices) (Zip code) Amy J.

CERTIFICATIONS I, Donald C. Cacciapaglia, certify that: 1. I have reviewed this report on Form N-Q of Guggenheim Strategic Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to s

EX-99.CERT 2 ex99cert.htm CERTIFICATIONS CERTIFICATIONS I, Donald C. Cacciapaglia, certify that: 1. I have reviewed this report on Form N-Q of Guggenheim Strategic Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such st

-

Guggenheim Strategic Opportunities Fund 2455 Corporate West Drive Lisle, Illinois 60532 October 22, 2013 Valerie J.

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[Letterhead of Skadden, Arps, Slate, Meagher & Flom LLP] October 17, 2013 Christian Sandoe Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 RE: Guggenheim Strategic Opportunities Fund File Nos.

LETTER

September 26, 2013 Michael K. Hoffman, Esq. Skadden, Arps, Slate, Meagher & Flom LLP 4 Times Square New York, NY 10036 Re: Guggenheim Strategic Opportunities Fund (the “Fund”) File Nos.: 333-190872, 811-21982 Dear Mr. Hoffman: We have reviewed the Fund’s registration statement filed on Form N-2 on August 28, 2013. We have the following comments. General 1. To the extent the prospectus refers to an

Report of Independent Registered Public Accounting Firm

EX-99.77B ACCT LTTR 2 ex9977b.htm REPORT OF INDEPENDENT PUBLIC ACCOUNTING FIRM Report of Independent Registered Public Accounting Firm To the Shareholders and Board of Trustees of Guggenheim Strategic Opportunities Fund In planning and performing our audit of the financial statements of Guggenheim Strategic Opportunities Fund (the Fund) as of and for the period ended May 31, 2013, in accordance wi

Quarterly Schedule of Portfolio Holdings - GOF

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM N-Q QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY Investment Company Act file number 811-21982 Guggenheim Strategic Opportunities Fund (Exact name of registrant as specified in charter) 2455 Corporate West Drive Lisle, IL 60532 (Address of principal executive offices) (Zip code) Amy J.

Donald C. Cacciapaglia

CERTIFICATIONS I, Donald C. Cacciapaglia, certify that: 1. I have reviewed this report on Form N-Q of Guggenheim Strategic Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with r

- FMO GBAB GOF GEQ GGE GPM

FIDUCIARY/CLAYMORE MLP OPPORTUNITY FUND (NYSE: FMO) GUGGENHEIM BUILD AMERICA BONDS MANAGED DURATION TRUST (NYSE: GBAB) GUGGENHEIM STRATEGIC OPPORTUNITIES FUND (NYSE: GOF) GUGGENHEIM EQUAL WEIGHT ENHANCED EQUITY INCOME FUND (NYSE: GEQ) GUGGENHEIM ENHANCED EQUITY STRATEGY FUND (NYSE: GGE) GUGGENHEIM ENHANCED EQUITY INCOME FUND (NYSE: GPM) 2455 Corporate West Drive Lisle, Illinois 60532 NOTICE OF ANNUAL MEETING OF SHAREHOLDERS To be held on April 3, 2013 Notice is hereby given to the holders of common shares of beneficial interest, par value $0.

GOF / Guggenheim Strategic Opportunities Fund / FIRST TRUST PORTFOLIOS LP - AMENDED SCHEDULE 13G Passive Investment

UNITED STATES* SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13G Under the Securities Exchange Act of 1934 (Amendment No. 3)* Guggenheim Strategic Opportunities Fund - (Name of Issuer) Common - (Title of Class of Securities) 40167F101 - (CUSIP Number) December 31, 2012 - (Date of Event Which Requires Filing of this Statement) Check the appropriate box to designate the rule pur

EX-99.1

EX-99.1 2 ex993.txt JOINT FILING AGREEMENT Exhibit 99.1 EXHIBIT 99.1 - JOINT FILING AGREEMENT The undersigned hereby agree that they are filing this statement jointly pursuant to Rule 13d-1(k)(1). Each of them is responsible for the timely filing of such Schedule 13G and any amendments thereto, and for the completeness and accuracy of the information concerning such person contained therein; but n

/s/John Sullivan

CERTIFICATIONS I, Donald C. Cacciapaglia, certify that: 1. I have reviewed this report on Form N-Q of Guggenheim Strategic Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with r

Quarterly Schedule of Portfolio Holdings - GOF

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM N-Q QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY Investment Company Act file number 811-21982 Guggenheim Strategic Opportunities Fund (Exact name of registrant as specified in charter) 2455 Corporate West Drive Lisle, IL 60532 (Address of principal executive offices) (Zip code) Kevin M.

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Guggenheim Strategic Opportunities Fund 2455 Corporate West Drive Lisle, Illinois 60532 September 28, 2012 Kimberly A.