<SEC-DOCUMENT>0001380936-18-000004.txt : 20180730
<SEC-HEADER>0001380936-18-000004.hdr.sgml : 20180730
<ACCEPTANCE-DATETIME>20180730163416
ACCESSION NUMBER:		0001380936-18-000004
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20180531
FILED AS OF DATE:		20180730
DATE AS OF CHANGE:		20180730
EFFECTIVENESS DATE:		20180730

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:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21982
		FILM NUMBER:		18978040

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B
<SEQUENCE>1
<FILENAME>AnswerFilegof.fil
<DESCRIPTION>ANSWER FILE GOF
<TEXT>
<PAGE>      PAGE  1
000 B000000 05/31/2018
000 C000000 0001380936
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 6.1
000 J000000 A
001 A000000 Guggenheim Strategic Opportunities Fund
001 B000000 811-21982
001 C000000 3128270100
002 A000000 227 WEST MONROE STREET
002 B000000 CHICAGO
002 C000000 IL
002 D010000 60606
003  000000 N
004  000000 N
005  000000 N
006  000000 N
007 A000000 N
007 B000000  0
008 A000001 GUGGENHEIM FUNDS INVESTMENT ADVISORS, LLC
008 B000001 A
008 C000001 801-000000
008 D010001 CHICAGO
008 D020001 IL
008 D030001 60606
008 A000002 GUGGENHEIM PARTNERS INVESTMENT MANAGEMENT,INC
008 B000002 S
008 C000002 801-000000
008 D010002 SANTA MONICA
008 D020002 CA
008 D030002 90401
010 A000001 MUFG Investor Services (US) LLC
010 B000001 84-0000000
010 C010001 ROCKVILLE
010 C020001 MD
010 C030001 20850
011 A000001 WACHOVIA CAPITAL MARKETS LLC
011 B000001 8-00000000
011 C010001 CHARLOTTE
011 C020001 NC
011 C030001 28288
011 A000002 RAYMOND JAMES & ASSOCIATES, INC.
011 B000002 8-00000000
011 C010002 ST. PETERSBURG
011 C020002 FL
011 C030002 33716
012 A000001 COMPUTERSHARE TRUST COMPANY N.A.
012 B000001 84-0000000
<PAGE>      PAGE  2
012 C010001 COLLEGE STATION
012 C020001 TX
012 C030001 77842
012 C040001 3170
013 A000001 ERNST & YOUNG LLP
013 B010001 TYSONS
013 B020001 VA
013 B030001 22102
014 A000001 GUGGENHEIM INVESTOR SERVICES, LLC
014 B000001 8-44742
014 A000002 GUGGENHEIM SECURITIES, LLC
014 B000002 8-49107
014 A000003 GUGGENHEIM FUNDS DISTRIBUTORS, LLC
014 B000003 8-48842
014 A000004 SAMMONS FINANCIAL NETWORK, LLC
014 B000004 8-68905
014 A000005 Guggenheim Partners Japan, Ltd.
014 B000005 8-0
014 A000006 Guggenheim Securities International Ltd
014 B000006 8-0
014 A000007 Guggenheim KBBO Partners Ltd
014 B000007 8-0
014 A000008 GLM Securities, LLC
014 B000008 8-69770
015 A000001 THE BANK OF NEW YORK MELLON
015 B000001 C
015 C010001 NEW YORK
015 C020001 NY
015 C030001 10286
015 E010001 X
018  000000 Y
019 A000000 N
019 B000000    0
020 A000001 MORGAN STANLEY
020 B000001 13-2655998
020 C000001      34
020 A000002 BNP PARIBAS PLEDGE ACCOUNT
020 B000002 UNKNOWN
020 C000002      13
021  000000        47
022 A000001 GOLDMAN SACHS
022 B000001 13-5108880
022 C000001     125474
022 D000001      19915
022 A000002 BARCLAYS CAPITAL INC.
022 B000002 UNKNOWN
022 C000002      58046
022 D000002      80477
022 A000003 BANK OF AMERICA MERRILL LYNCH
022 B000003 UNKNOWN
022 C000003      50832
<PAGE>      PAGE  3
022 D000003      32325
022 A000004 JPMORGAN CHASE & CO.
022 B000004 UNKNOWN
022 C000004      62789
022 D000004      20165
022 A000005 BNP PARIBAS
022 B000005 UNKNOWN
022 C000005      22023
022 D000005      51862
022 A000006 CREDIT SUISSE SECURITIES (USA) LLC
022 B000006 UNKNOWN
022 C000006      28005
022 D000006      29286
022 A000007 CITIGROUP GLOBAL MARKETS
022 B000007 UNKNOWN
022 C000007      40312
022 D000007      12079
022 A000008 MORGAN STANLEY
022 B000008 13-2655998
022 C000008      35171
022 D000008      16396
022 A000009 RBC CAPITAL MARKETS
022 B000009 UNKNOWN
022 C000009      22639
022 D000009      23557
023 C000000      718807
023 D000000      416715
024  000000 Y
025 A000001 Bank of America Corp.
025 B000001 UNKNOWN
025 C000001 D
025 D000001     3175
025 A000002 Citigroup, Inc.
025 B000002 UNKNOWN
025 C000002 D
025 D000002     1440
026 A000000 N
026 B000000 Y
026 C000000 N
026 D000000 Y
026 E000000 N
026 F000000 N
026 G010000 N
026 G020000 N
026 H000000 N
027  000000 N
045  000000 Y
046  000000 N
047  000000 Y
048  000000  1.000
048 A010000         0
<PAGE>      PAGE  4
048 A020000 0.000
048 B010000         0
048 B020000 0.000
048 C010000         0
048 C020000 0.000
048 D010000         0
048 D020000 0.000
048 E010000         0
048 E020000 0.000
048 F010000         0
048 F020000 0.000
048 G010000         0
048 G020000 0.000
048 H010000         0
048 H020000 0.000
048 I010000         0
048 I020000 0.000
048 J010000         0
048 J020000 0.000
048 K010000         0
048 K020000 0.000
049  000000 N
050  000000 N
051  000000 N
052  000000 N
053 A000000 N
054 A000000 Y
054 B000000 Y
054 C000000 N
054 D000000 N
054 E000000 N
054 F000000 N
054 G000000 N
054 H000000 Y
054 I000000 N
054 J000000 Y
054 K000000 N
054 L000000 N
054 M000000 Y
054 N000000 N
054 O000000 N
055 A000000 N
055 B000000 N
056  000000 N
057  000000 N
058 A000000 N
059  000000 Y
060 A000000 Y
060 B000000 Y
061  000000         0
062 A000000 Y
<PAGE>      PAGE  5
062 B000000   6.4
062 C000000   0.0
062 D000000   0.0
062 E000000   0.0
062 F000000   0.0
062 G000000   0.0
062 H000000   0.0
062 I000000   1.8
062 J000000   0.0
062 K000000   0.0
062 L000000   1.3
062 M000000   0.0
062 N000000   0.0
062 O000000   0.2
062 P000000  23.1
062 Q000000  67.9
062 R000000   0.9
063 A000000   0
063 B000000  8.8
064 A000000 N
064 B000000 N
066 A000000 N
067  000000 N
068 A000000 N
068 B000000 N
069  000000 N
070 A010000 Y
070 A020000 N
070 B010000 Y
070 B020000 Y
070 C010000 Y
070 C020000 N
070 D010000 Y
070 D020000 Y
070 E010000 Y
070 E020000 N
070 F010000 Y
070 F020000 Y
070 G010000 Y
070 G020000 N
070 H010000 Y
070 H020000 N
070 I010000 Y
070 I020000 N
070 J010000 Y
070 J020000 Y
070 K010000 Y
070 K020000 Y
070 L010000 Y
070 L020000 Y
070 M010000 Y
<PAGE>      PAGE  6
070 M020000 Y
070 N010000 Y
070 N020000 N
070 O010000 Y
070 O020000 Y
070 P010000 Y
070 P020000 Y
070 Q010000 N
070 Q020000 N
070 R010000 Y
070 R020000 N
071 A000000     330852
071 B000000     220523
071 C000000     463290
071 D000000   48
072 A000000 12
072 B000000     36414
072 C000000        53
072 D000000         0
072 E000000         0
072 F000000      5125
072 G000000       117
072 H000000         0
072 I000000        20
072 J000000        67
072 K000000         0
072 L000000        90
072 M000000       140
072 N000000        34
072 O000000       216
072 P000000       911
072 Q000000       122
072 R000000       100
072 S000000       172
072 T000000         0
072 U000000         0
072 V000000         0
072 W000000        15
072 X000000      7129
072 Y000000         0
072 Z000000     29338
072AA000000     14433
072BB000000         0
072CC010000         0
072CC020000     15535
072DD010000     47818
072DD020000         0
072EE000000      4400
073 A010000    2.0055
073 A020000    0.0000
073 B000000    0.1845
<PAGE>      PAGE  7
073 C000000    0.0000
074 A000000      2496
074 B000000         0
074 C000000     43506
074 D000000    483362
074 E000000      3301
074 F000000      1850
074 G000000       269
074 H000000         0
074 I000000      6415
074 J000000      9840
074 K000000         0
074 L000000      6110
074 M000000       765
074 N000000    557914
074 O000000     22372
074 P000000       464
074 Q000000         0
074 R010000      1610
074 R020000         0
074 R030000       609
074 R040000      2609
074 S000000         0
074 T000000    530250
074 U010000     27734
074 U020000         0
074 V010000     19.12
074 V020000      0.00
074 W000000    0.0000
074 X000000     25522
074 Y000000     53527
075 A000000         0
075 B000000    467568
076  000000     21.29
077 A000000 Y
077 B000000 Y
077 C000000 N
077 D000000 N
077 E000000 N
077 F000000 N
077 G000000 N
077 H000000 N
077 I000000 N
077 J000000 N
077 K000000 N
077 L000000 N
077 M000000 N
077 N000000 N
077 O000000 Y
077 P000000 N
077 Q010000 N
<PAGE>      PAGE  8
077 Q020000 N
077 Q030000 N
078  000000 N
080 A000000 ICI Mutual Insurance Company
080 C000000     15225
081 A000000 Y
081 B000000    9
082 A000000 N
082 B000000         0
083 A000000 N
083 B000000         0
084 A000000 N
084 B000000         0
085 A000000 Y
085 B000000 N
086 A010000    6982
086 A020000  143768
086 B010000       0
086 B020000       0
086 C010000       0
086 C020000       0
086 D010000       0
086 D020000       0
086 E010000       0
086 E020000       0
086 F010000       0
086 F020000       0
087 A010000 COMMON STOCK
087 A020000 18385X104
087 A030000 GOF
088 A000000 Y
088 B000000 N
088 C000000 N
088 D000000 N
SIGNATURE   Kimberly Scott
TITLE       Assistant Treasurer

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>AuditLetter.txt
<DESCRIPTION>AUDIT LETTER
<TEXT>
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, 2018, in accordance with the standards of
the Public Company Accounting Oversight Board (United States), we
considered the Funds internal control over financial reporting,
including controls over safeguarding securities, as a basis for
designing our auditing procedures for the purpose of expressing
our opinion on the financial statements and to comply with the
requirements of Form N-SAR, but not for the purpose of expressing
an opinion on the effectiveness of the Funds internal control
over financial reporting. Accordingly, we express no such opinion.

The management of the Fund is responsible for establishing and
maintaining effective internal control over financial reporting.
In fulfilling this responsibility, estimates and judgments by
management are required to assess the expected benefits and related
costs of controls. A companys internal control over financial
reporting is a process designed to provide reasonable assurance
regarding the reliability of financial reporting and the preparation
of financial statements for external purposes in accordance with
generally accepted accounting principles. A companys internal control
over financial reporting includes those policies and procedures that
(1) pertain to the maintenance of records that, in reasonable detail,
accurately and fairly reflect the transactions and dispositions of the
assets of the company; (2) provide reasonable assurance that transactions
are recorded as necessary to permit preparation of financial statements
in accordance with generally accepted accounting principles, and that
receipts and expenditures of the company are being made only in
accordance with authorizations of management and directors of the
company; and (3) provide reasonable assurance regarding prevention
or timely detection of unauthorized acquisition, use or disposition
of a companys assets that could have a material effect on the
financial statements.

Because of its inherent limitations, internal control over financial
reporting may not prevent or detect misstatements. Also, projections
of any evaluation of effectiveness to future periods are subject to
the risk that controls may become inadequate because of changes in
conditions, or that the degree of compliance with the policies
or procedures may deteriorate.

A deficiency in internal control over financial reporting exists
when the design or operation of a control does not allow management
or employees, in the normal course of performing their assigned
functions, to prevent or detect misstatements on a timely basis.
A material weakness is a deficiency, or a combination of deficiencies,
in internal control over financial reporting, such that there is a
reasonable possibility that a material misstatement of the companys
annual or interim financial statements will not be prevented or
detected on a timely basis.

Our consideration of the Funds internal control over financial
reporting was for the limited purpose described in the first
paragraph and would not necessarily disclose all deficiencies
in internal control that might be material weaknesses under
standards established by the Public Company Accounting Oversight
Board (United States). However, we noted no deficiencies in the
Funds internal control over financial reporting and its operation,
including controls over safeguarding securities, that we consider
to be a material weakness as defined above as of May 31, 2018.

This report is intended solely for the information and use of
management and the Board of Trustees of the Guggenheim
Strategic Opportunities Fund and the Securities and
Exchange Commission and is not intended to be and should
not be used by anyone other than these specified parties.

/s/ Ernst & Young LLP

Tysons, Virginia
July 30, 2018
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77O RULE 10F-3
<SEQUENCE>3
<FILENAME>exhibit77O.txt
<DESCRIPTION>GOF RULE 10F-3
<TEXT>
RULE 10F-3 REPORT
(Refer to the Rule 10f-3 Procedures for definitions of the defined
terms used herein.)

REPORTING PERIOD: Q1-2018


1.Name of the purchasing Fund(s): Guggenheim Strategic Opportunities Fund

2.Name of Issuer: CVS Health Corp.

3.Security Description (Ticker, Cusip/ISIN/Sedol, coupon, etc.):
20 Year Fixed - Ticker: CVS CUSIP: 126650CY4; 30 Year
Fixed - Ticker: CVS CUSIP: 126650CZ1

4.Underwriter from whom purchased: Barclays

5.Affiliated Underwriter managing or participating in underwriting syndicate:
Guggenheim Securities, LLC

6.Aggregate principal amount of purchase by all investment companies and other
discretionary accounts advised by the Adviser1: $10,459,932

  1Advisor is Guggenheim Funds Investment Advisers, LLC.

7.Aggregate principal amount of offering:  $40 Billion

8.Purchase price (net of fees and expenses):  $98.01 (20 Year Fixed) and
$99.43 (30 Year Fixed)

9.Offering price at close of first day on which any
sales were made: $100

10.Date of Purchase:  March 6, 2018

11.Date offering commenced:  March 6, 2018

12.Commission, spread or profit: $500,000

13.Does the deal being considered for conditions of the Rule 10f-3
involve a fee or any compensation received or to be
received by Guggenheim Corporate Funding (GCF) or any other
affiliated Guggenheim entity, other than Guggenheim Securities?
If Yes, please note, the contemplated transaction cannot
be allocated to the 40 Act Funds.
No


14.Have the following conditions been satisfied?
Note: To proceed with the transaction, all of the following conditions must
be satisfied (as applicable).

a.The securities are:

   part of an issue registered under the Securities Act of 1933 which is
   being offered to the public; 		Yes

   Eligible Municipal Securities;		No
   sold in an Eligible Foreign Offering; OR	No

   sold in an Eligible Rule 144A Offering?	No


b.(1) The securities were purchased prior to the end of the first day on which
any sales were made, at a price that is not more than the price paid by each
other purchaser of securities in that offering or in any concurrent offering of
the securities (except, in the case of an Eligible Foreign Offering, for any
rights to purchase that are required by law to be granted to existing
security holders of the issuer); OR Yes

  (2) If the securities to be purchased were offered for subscription
   upon exercise of rights, such securities were purchased on or before the
   fourth day preceding the day on which the rights offering terminates?
    No

c.The underwriting was a firm commitment underwriting? 	Yes

d.The commission, spread or profit was reasonable and fair in relation to that
 being received by others for underwriting similar
 securities during the same period? Yes

e.The issuer of the securities, except for Eligible Municipal
Securities, and its predecessors have been in continuous operation
for not less than three years? Yes

f. (1) The amount of securities other than those sold in an Eligible Rule
144A Offering (see below), purchased by all of the investment companies and
other discretionary accounts advised by the Adviser did not exceed 25% of
the principal amount of the offering; OR Yes

(2) If the securities purchased were sold in an Eligible Rule 144A Offering,
the amount of such securities purchased by all of the investment companies
and other discretionary accounts advised by the Adviser did not exceed 25%
of the total of: Not Applicable

   (i)The principal amount of the offering of such class sold by
   underwriters or members of the selling syndicate to qualified
   institutional buyers, as defined in Rule 144A(a)(1), plus

   (ii)The principal amount of the offering of such class in any concurrent
    public offering?	No

g.(1) No affiliated underwriter of the Purchasing Portfolio (or, in the case of
a Multi-Adviser Portfolio, a Sleeve thereof) was a direct or indirect
participant in or beneficiary of the sale; OR	Yes

 (2) With respect to the purchase of Eligible Municipal Securities, such
  purchase was not designated as a group sale or otherwise allocated to
  the account of an affiliated underwriter? Not Applicable	No


h.Information has or will be timely supplied to the appropriate officers of the
Trust for inclusion on SEC Form N-SAR and quarterly reports to the Trustees?
Yes


Based on the foregoing information, the undersigned hereby certifies
that the transaction was effected in accordance with the Rule 10f-3
Procedures or otherwise in compliance with the requirements of the
Investment Company Act of 1940 and the rules thereunder.


Name:	 	 _Jim Minogue____________________

Title:	 	__Conflicts Director_____________

Date:	 	____5-9-2018___________________

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
