<SEC-DOCUMENT>0001821268-20-000078.txt : 20201116
<SEC-HEADER>0001821268-20-000078.hdr.sgml : 20201116
<ACCEPTANCE-DATETIME>20200930211355
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001821268-20-000078
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20200930

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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    <div><img width="226" border="0" height="26" src="guglogo.jpg"></div>
    <div><br>
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    </div>
    <div>September 30, 2020</div>
    <div><br>
    </div>
    <div style="font-weight: bold;">VIA EDGAR</div>
    <div><br>
    </div>
    <div>Division of Investment Management</div>
    <div>U.S. Securities and Exchange Commission</div>
    <div>100 F Street, NE</div>
    <div>Washington, DC 20549</div>
    <div style="margin-bottom: 12pt;">Attn:<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>DeCarlo McLaren</div>
    <div style="margin-bottom: 12pt;">Re:<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>Guggenheim Strategic Opportunities Fund (File Nos. 333-230474 and 811-21982) (the &#8220;Registrant&#8221;)</div>
    <div style="margin-bottom: 12pt;">Dear Mr. McLaren:</div>
    <div style="text-align: justify; text-indent: 18pt; margin-top: 12pt;">In accordance with Rule 461 of the General Rules and Regulations
        under the Securities Act of 1933, as amended, Guggenheim Strategic Opportunities Fund (the &#8220;Fund&#8221;) hereby requests acceleration of the effective date of the Fund&#8217;s Registration Statement on Form N-2 (File Nos. 333-230474 and 811-21982) (the &#8220;Registration Statement&#8221;) so that it may become effective at 4:00 p.m., Eastern time, on Friday, October 2, 2020, or as soon as practical thereafter.</div>
    <div style="text-align: justify; text-indent: 18pt; margin-top: 12pt;">In connection with the effectiveness of the Registration Statement, the Fund acknowledges that the disclosure included in the
      Registration Statement is the responsibility of the Fund. The Fund further acknowledges that the action of the Securities and Exchange Commission (the &#8220;Commission&#8221;) or the staff of the Commission acting pursuant to delegated authority in reviewing
      the Registration Statement does not relieve the Fund from its full responsibility for the adequacy and accuracy of the disclosures in the Registration Statement; and that the Fund will not assert this action as a defense in any proceeding initiated
      by the Commission or any person under the federal securities laws of the United States.</div>
    <div style="text-align: justify; text-indent: 18pt; margin-top: 12pt;">Please call Allison Fumai at Dechert LLP at 212.698.3526 or Julien Bourgeois at Dechert LLP at 202.261.3451 with any questions or
      comments regarding this letter, or if they may assist you in any way.</div>
    <div style="text-indent: 36pt; margin-left: 180pt; margin-top: 24.85pt;">Sincerely,<br>
        <br>
    </div>
    <div style="text-align: justify; margin-left: 216pt; margin-bottom: 12pt;"><u>/s/ Mark E. Mathiasen</u></div>
    <div style="text-align: justify; margin-left: 216pt;">Mark E. Mathiasen</div>
    <div style="text-align: justify; margin-left: 216pt;">Secretary</div>
    <div style="margin-top: 12.85pt;"><br>
    </div>
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