<SEC-DOCUMENT>0000891804-18-000023.txt : 20180322
<SEC-HEADER>0000891804-18-000023.hdr.sgml : 20180322
<ACCEPTANCE-DATETIME>20180111125405
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000891804-18-000023
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180111

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GUGGENHEIM STRATEGIC OPPORTUNITIES FUND
		CENTRAL INDEX KEY:			0001380936
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0531

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		227 WEST MONROE STREET
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606
		BUSINESS PHONE:		312-827-0100

	MAIL ADDRESS:	
		STREET 1:		227 WEST MONROE STREET
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CLAYMORE/GUGGENHEIM STRATEGIC OPPORTUNITIES FUND
		DATE OF NAME CHANGE:	20090630

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Claymore/Guggenheim Strategic Opportunities Fund
		DATE OF NAME CHANGE:	20070605

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Claymore Strategic Opportunities Fund
		DATE OF NAME CHANGE:	20061113
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<TYPE>CORRESP
<SEQUENCE>1
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<div style="MARGIN-BOTTOM: 30pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center">[Letterhead of Skadden, Arps, Slate, Meagher &amp; Flom LLP]</div>

<div style="MARGIN-BOTTOM: 18pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: right; MARGIN-LEFT: 288pt">January 11, 2018</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">Angela Mokodean</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">Senior Counsel</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">Division of Investment Management</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">Securities and Exchange Commission</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">100 F Street, NE</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left">Washington, DC 20549</div>
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<td style="VERTICAL-ALIGN: top; WIDTH: 49px; align: right"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'">RE:</font><font id="TRGRRTFtoHTMLTab" style="FONT-SIZE: 1px; DISPLAY: inline-block; WIDTH: 36pt">&#160;</font></td>
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<div>Guggenheim Strategic Opportunities Fund<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"><br>
</font> Registration Statement on Form N-2</div>

<div><u>(File Nos. 333-221873 and 811-21982)</u></div>
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<div style="MARGIN-BOTTOM: 11pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left; MARGIN-TOP: 11pt">Dear Ms. Mokodean:</div>

<div style="MARGIN-BOTTOM: 11pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left; TEXT-INDENT: 36pt">The purpose of this letter is to confirm that the Financial Industry Regulatory Authority ("FINRA") has reviewed the terms and arrangements of the offering by Guggenheim Strategic Opportunities Fund (the &#8220;Fund&#8221;), pursuant to the registration statement on Form N-2 (the &#8220;Registration Statement&#8221;) filed by the Fund on December 1, 2017, and has issued a conditional no objection letter to the Fund. Should you have any additional comments or concerns, please do not hesitate to contact me at (312) 407-0641.</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left; TEXT-INDENT: 216pt">Sincerely,</div>

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<div style="TEXT-ALIGN: left; TEXT-INDENT: 216pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'"><u>/s/ Kevin T. Hardy</u></font><font id="TRGRRTFtoHTMLTab" style="FONT-SIZE: 1px; DISPLAY: inline-block; WIDTH: 180pt">&#160;</font></div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: left; TEXT-INDENT: 216pt">Kevin T. Hardy</div>

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