<SEC-DOCUMENT>0001821268-21-000303.txt : 20210701
<SEC-HEADER>0001821268-21-000303.hdr.sgml : 20210701
<ACCEPTANCE-DATETIME>20210701171208
ACCESSION NUMBER:		0001821268-21-000303
CONFORMED SUBMISSION TYPE:	POS EX
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20210701
DATE AS OF CHANGE:		20210701
EFFECTIVENESS DATE:		20210701

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:		POS EX
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-255687
		FILM NUMBER:		211066911

	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>POS EX
<SEQUENCE>1
<FILENAME>gug82625posex.htm
<DESCRIPTION>GOF
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: FGS
         Document created using EDGARfilings PROfile 7.3.2.0
         Copyright 1995 - 2021 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: Arial; font-size: 10pt; text-align: left; color: #000000;">
  <font style="font-family: 'Times New Roman';"> </font>
  <div>
    <div style="font-family: 'Times New Roman';"><br>
    </div>
    <div style="font-family: 'Times New Roman'; font-weight: 400;">
      <div>
        <div style="text-align: center; font-weight: bold;">As filed with the U.S. Securities and Exchange Commission on July 1, 2021</div>
        <div><br>
        </div>
        <div>
          <div style="text-align: right; font-weight: bold;">Registration No. 333-255687<br>
          </div>
        </div>
        <div style="text-align: center; margin-top: 10pt; font-size: 18pt; font-weight: bold;">
          <hr noshade="noshade" align="center" style="height: 2px; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0); margin-left: auto; margin-right: auto; border: medium none;"></div>
        <div style="text-align: center; margin-top: 10pt; font-size: 18pt; font-weight: bold;">U.S. SECURITIES AND EXCHANGE COMMISSION</div>
        <div style="text-align: center; font-weight: bold;">WASHINGTON, D.C. 20549</div>
        <div style="text-align: center;"><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 108pt;" id="TRGRRTFtoHTMLTab">&#160;</font><br>
        </div>
        <div style="text-align: center; margin-top: 10pt; margin-bottom: 6pt; font-size: 18pt; font-weight: bold;">
          <hr noshade="noshade" align="center" style="height: 0.5px; width: 10%; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0); margin-left: auto; margin-right: auto; border: medium none;"></div>
        <div style="text-align: center; margin-top: 10pt; margin-bottom: 6pt; font-size: 18pt; font-weight: bold;">FORM N&#8209;14</div>
        <div style="text-align: center; font-weight: bold;">REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933<br>
        </div>
        <div style="text-align: center; font-weight: bold;">&#160; Pre-Effective Amendment No.&#160; &#160;&#160;&#160;&#160;&#160; &#9744;<br>
          &#160;Post-Effective Amendment No.&#160; 1 &#160;&#160;&#160;&#160;&#160;&#160; &#9746;</div>
        <div style="text-align: center; font-weight: bold;">(Check appropriate box or boxes)</div>
        <div style="text-align: center;">
          <hr noshade="noshade" align="center" style="height: 0.5px; width: 10%; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0); margin-left: auto; margin-right: auto; border: medium none;"><br>
        </div>
        <div style="text-align: center; margin-top: 10pt; font-size: 18pt; font-weight: bold;">
          <hr noshade="noshade" align="center" style="height: 0.5px; width: 10%; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0); margin-left: auto; margin-right: auto; border: medium none;"></div>
        <div style="text-align: center; margin-top: 10pt; font-size: 18pt; font-weight: bold;">Guggenheim Strategic Opportunities Fund</div>
        <div style="text-align: center; font-weight: bold;">(Exact Name of Registrant as Specified in Charter)</div>
        <div style="text-align: center; margin-top: 6pt; font-weight: bold;">227 West Monroe Street, Chicago, Illinois 60606</div>
        <div style="text-align: center; font-weight: bold;">(Address of Principal Executive Offices: Number, Street, City, State, Zip Code)</div>
        <div style="text-align: center; margin-top: 6pt; font-weight: bold;">(312) 827-0100</div>
        <div style="text-align: center; font-weight: bold;">(Area Code and Telephone Number)</div>
        <div style="text-align: center; margin-top: 6pt; font-weight: bold;">Amy J. Lee<br>
          227 West Monroe Street<br>
          Chicago, Illinois 60606</div>
        <div style="text-align: center; font-weight: bold;">(Name and Address of Agent for Service)</div>
        <div style="text-align: center;"><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 108pt;" id="TRGRRTFtoHTMLTab">&#160;</font><br>
        </div>
        <div style="text-align: center; margin-top: 6pt; margin-bottom: 6pt; font-style: italic; font-weight: bold;">
          <hr noshade="noshade" align="center" style="height: 0.5px; width: 10%; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0); margin-left: auto; margin-right: auto; border: medium none;"></div>
        <div style="text-align: center; margin-top: 6pt; margin-bottom: 6pt; font-style: italic; font-weight: bold;">With copies to:</div>
        <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);" id="z5fa15c1b320b49ebbf65ef857feff859">

            <tr>
              <td style="width: 100%; vertical-align: middle;">
                <div style="text-align: center; font-weight: bold;">Julien Bourgeois</div>
                <div style="text-align: center; font-weight: bold;">Allison Fumai<br>
                  Dechert LLP<br>
                  1900 K Street, NW<br>
                  Washington, D.C. 20006</div>
                <div>&#160;</div>
              </td>
            </tr>

        </table>
        <div style="text-align: center; margin-top: 6pt;"><font style="font-weight: bold;">Approximate Date of Proposed Public Offering: </font>As soon as practicable after the effective date of this Registration Statement</div>
        <div style="text-align: center; margin-top: 6pt;">
          <hr noshade="noshade" align="center" style="height: 0.5px; width: 10%; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0); margin-left: auto; margin-right: auto; border: medium none;"> </div>
        <div style="text-align: center;"><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 108pt;" id="TRGRRTFtoHTMLTab">&#160;</font><br>
        </div>
        <div style="text-indent: 9pt; font-weight: bold;">It is proposed that this filing will become effective immediately pursuant to Rule 462(d) under the Securities Act of 1933, as amended. The purpose of this Post-Effective Amendment filing is to
          update exhibits (17) to Item 16. The Registrant hereby incorporates by reference the Proxy Statement/Prospectus and Statement of Additional Information filed as Parts A and B, respectively, in Pre-Effective Amendment Number 1 to Registrant&#8217;s
          Registration Statement on Form N-14 8C/A (File No. 333-255687) that was declared effective with the SEC under the Securities Act of 1933, as amended (the &#8220;1933 Act&#8221;) on June 28, 2021.</div>
        <div style="text-indent: 18pt; margin-top: 6pt; font-weight: bold;"> </div>
        <div>
          <div><br>
          </div>
        </div>
        <div style="margin-top: 6pt;">
          <hr noshade="noshade" align="center" style="height: 2px; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0); text-align: center; margin-left: auto; margin-right: auto; border: medium none;"></div>
        <div><br>
        </div>
      </div>
    </div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
    </div>
    <div style="text-align: center; margin-top: 10pt; margin-bottom: 10pt; font-family: 'Times New Roman'; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; margin-top: 10pt; margin-bottom: 10pt; font-family: 'Times New Roman'; font-weight: bold;">PART C: OTHER INFORMATION</div>
    <div style="margin-top: 10pt;"><font style="font-family: 'Times New Roman'; font-weight: bold;">ITEM 15. <font style="font-style: italic;">Indemnification</font><br>
      </font><font style="font-family: 'Times New Roman';"><br>
      </font></div>
    <div style="text-indent: 18pt; margin-bottom: 10pt; font-family: 'Times New Roman';">Reference is made to Article V, Sections 1 through 5, of the Registrant&#8217;s Third Amended and Restated Agreement and Declaration of Trust (&#8220;Declaration of Trust&#8221;), a
      copy of which was filed as an exhibit to post-effective amendment no. 4 to the Registrant&#8217;s Registration Statement on Form N-2, filed on September 30, 2020, and which is incorporated herein by reference.</div>
    <div style="text-indent: 18pt; margin-bottom: 10pt; font-family: 'Times New Roman';">Insofar as indemnification for liabilities arising under the Securities Act of 1933, as amended (the &#8220;Act&#8221;), may be permitted to trustees, officers and controlling
      persons of the Registrant by the Registrant pursuant to the Trust&#8217;s Declaration of Trust, its Amended and Restated By-Laws or otherwise, the Registrant is aware that in the opinion of the Securities and Exchange Commission, such indemnification is
      against public policy as expressed in the Act and, therefore, is unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by trustees, officers or
      controlling persons of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such trustees, officers or controlling persons in connection with the securities being registered, the Registrant will, unless in the
      opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the
      final adjudication of such issue.</div>
    <div style="text-indent: 18pt; margin-bottom: 10pt; font-family: 'Times New Roman';">Reference is made to Section 2.5, of the Registrant&#8217;s Eighth Amended and Restated By-Laws, a copy of which was filed as an exhibit to post-effective amendment no. 4 to
      the Registrant&#8217;s Registration Statement on Form N-2, filed on September 30, 2020, and which is incorporated herein by reference.</div>
    <div style="text-indent: 18pt; margin-bottom: 10pt; font-family: 'Times New Roman';">In accordance with Section 2 of Article V of the Declaration of Trust, the rights of indemnification provided by Article V of the Declaration of Trust shall not be
      exclusive of any other rights to which any Covered Person may be entitled. For the avoidance of doubt, to the extent the Trust enters into a written agreement with any Trustee to indemnify such Trustee, any indemnification of such Trustee by the
      Trust shall be governed by the terms of such written agreement, including with respect to determinations required, applicable presumptions and burden of proof with respect to such Trustee&#8217;s entitlement to indemnification and/or advancement of
      expenses.</div>
    <div style="margin-top: 10pt; font-family: 'Times New Roman'; font-weight: bold;">ITEM 16. <font style="font-style: italic;">Exhibits</font></div>
    <div style="font-family: 'Times New Roman';"><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="za36ce920110a40b6b7bb9686cabc9706" style="font-family: Arial; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 14.06%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman';">
            <div>
              <div style="font-weight: bold;">Exhibit No.</div>
            </div>
          </td>
          <td style="width: 85.94%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman';">
            <div>
              <div style="font-weight: bold;">Description of Exhibit</div>
            </div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;">(1)</div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1380936/000182126820000077/ex99a.htm">Third Amended and Restated Declaration of Trust of Registrant dated August 27, 2020(5)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;">(2)</div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1380936/000182126820000077/ex99b.htm">Eighth Amended and Restated By-Laws of the Registrant dated August 27, 2020(5)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;">(3)</div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div>Not applicable</div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;">(4)</div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div>Form of Agreement and Plan of Merger is filed as Exhibit B to the Combined Proxy Statement/Prospectus constituting Part A of the Registration Statement</div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;">(5)</div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div>Not applicable</div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;">(6)(a)</div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1380936/000089180410003574/exgi.htm">Investment Advisory Agreement between the Registrant and Guggenheim Funds Investment Advisors, LLC (the &#8220;Investment Adviser&#8221;)(1)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;">&#160;&#160;&#160;&#160;&#160;(b)</div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1380936/000089180410003574/exgii.htm">Investment Sub-Advisory Agreement among the Registrant, the Investment Adviser and Guggenheim Partners Investment Management, LLC (the &#8220;Sub-Adviser&#8221;)(1)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;">(7)</div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div>Not applicable</div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;">(8)</div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div>Not applicable</div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;">(9)(a)</div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1380936/000138093613000002/custodyagreement.htm">Custodian Agreement between the Registrant and The Bank of New York Mellon(2)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;">&#160;&#160;&#160;&#160;&#160;(b)</div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1380936/000138093613000002/foreigncustodymanageragree.htm">Foreign Custody Manager Agreement between the Registrant and The Bank of New York Mellon(2)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;">(10)</div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div>Not applicable</div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;"><a href="https://www.sec.gov/Archives/edgar/data/1380936/000182126821000281/ex9911.htm">(11)</a></div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1380936/000182126821000281/ex9911.htm">Opinion of Dechert LLP Regarding Legality of the Securities Being Registered(7)<br>
              </a> </div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;"><a href="https://www.sec.gov/Archives/edgar/data/1380936/000182126821000281/ex9912.htm">(12)</a></div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1380936/000182126821000281/ex9912.htm">Form of Tax Opinion of Dechert LLP(7)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;">(13)(a)(i)</div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1380936/000089180419000096/ex99kiv.htm">Amended and Restated Committed Facility Agreement between Registrant and BNP Prime Brokerage, Inc. (&#8220;BNP Prime Brokerage&#8221;)(4)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 16.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;(b)(i)</div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1380936/000089180419000096/ex99kv.htm">Amended and Restated Account Agreement between Registrant and BNP Prime Brokerage(4)</a></div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div style="page-break-after: always;" id="DSPFPageBreak">
        <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: Arial; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;(c)(i)</div>
          </td>
          <td style="width: 85.94%; vertical-align: top;">
            <div style="font-family: 'Times New Roman';"><a href="https://www.sec.gov/Archives/edgar/data/1380936/000089180410003574/exkvii.htm">Special Custody and Pledge Agreement among Registrant, BNP Prime Brokerage and The Bank of</a></div>
            <a href="https://www.sec.gov/Archives/edgar/data/1380936/000089180410003574/exkvii.htm"> </a>
            <div style="font-family: 'Times New Roman';"><a href="https://www.sec.gov/Archives/edgar/data/1380936/000089180410003574/exkvii.htm">&#160;New York Mellon(1)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;(d)(i)</div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1380936/000138093613000002/stocktransferagencyagreeme.htm">Stock Transfer Agency Agreement(2)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;(e)(i)</div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1380936/000138093613000002/administrationagreement.htm">Administration Agreement(2)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;(e)(ii)</div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1380936/000089180416001833/ex99kiii2.htm">Amendment to Administration Agreement(3)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;">&#160;&#160;&#160;&#160;&#160;(e)(iii)</div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1380936/000182126820000077/ex99kiii3.htm">Amendment to Administration Agreement(5)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;(f)(i)</div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1380936/000138093613000002/fundaccountingagreement.htm">Fund Accounting Agreement(2)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;(f)(ii)</div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1380936/000089180416001833/ex99kii2.htm">Amendment to Fund Accounting Agreement(3)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;">&#160;&#160;&#160;&#160;&#160;(f)(iii)</div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1380936/000182126820000077/ex99kii3.htm">Amendment to Fund Accounting Agreement(5)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;"><a href="https://www.sec.gov/Archives/edgar/data/1380936/000182126821000281/ex9914.htm">(14)</a></div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1380936/000182126821000281/ex9914.htm">Consent of the Independent Registered Public Accounting Firm(7)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;">(15)</div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div>Not applicable</div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;">(16)</div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1380936/000182126821000189/ex9916.htm">Power of Attorney(6)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;"><a href="ex9917a.htm">(17)(a)</a></div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="ex9917a.htm">Form of Proxy Card for Registrant*</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;"><a href="ex9917b.htm">&#160;&#160;&#160;&#160;&#160;&#160;&#160;(b)</a></div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="ex9917b.htm">Form of Proxy Card for Guggenheim Enhanced Equity Income Fund*</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 14.06%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="margin-right: 0.2pt; margin-left: 17.5pt;"><a href="ex9917c.htm">&#160;&#160;&#160;&#160;&#160;&#160;&#160;(c)</a></div>
          </td>
          <td style="width: 85.94%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="ex9917c.htm">Form of Proxy Card for Guggenheim Credit Allocation Fund*</a></div>
          </td>
        </tr>

    </table>
    <div style="font-family: 'Times New Roman';"><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z452cb4e4996443e4b1a0e01fd7a8bb53" class="DSPFListTable" style="font-family: Arial; font-size: 10pt; width: 100%; text-align: left; color: #000000; margin-bottom: 5pt;">

        <tr>
          <td style="width: 36pt; vertical-align: top; font-family: 'Times New Roman';">*</td>
          <td style="width: auto; vertical-align: top; font-family: 'Times New Roman';">
            <div>Filed herewith.</div>
          </td>
        </tr>

    </table>
    <table cellspacing="0" cellpadding="0" id="zd3d1a88a96f54818893c588711b514bb" class="DSPFListTable" style="font-family: Arial; font-size: 10pt; width: 100%; text-align: left; color: #000000; margin-bottom: 5pt;">

        <tr>
          <td style="width: 36pt; vertical-align: top; font-family: 'Times New Roman';">(1)</td>
          <td style="width: auto; vertical-align: top; font-family: 'Times New Roman';">
            <div>Incorporated by reference to the Registrant&#8217;s Registration Statement on Form N-2, filed on July 9, 2010 (File No. 333-168044).</div>
          </td>
        </tr>

    </table>
    <table cellspacing="0" cellpadding="0" id="z728fee30785e4703ba4b5f949e602d8f" class="DSPFListTable" style="font-family: Arial; font-size: 10pt; width: 100%; text-align: left; color: #000000; margin-bottom: 5pt;">

        <tr>
          <td style="width: 36pt; vertical-align: top; font-family: 'Times New Roman';">(2)</td>
          <td style="width: auto; vertical-align: top; font-family: 'Times New Roman';">
            <div>Incorporated by reference to the Registrant&#8217;s Registration Statement on Form N-2, filed on August 28, 2013 (File No. 333-190872).</div>
          </td>
        </tr>

    </table>
    <table cellspacing="0" cellpadding="0" id="zca2a13eecdf04031a087f6f188a275cf" class="DSPFListTable" style="font-family: Arial; font-size: 10pt; width: 100%; text-align: left; color: #000000; margin-bottom: 5pt;">

        <tr>
          <td style="width: 36pt; vertical-align: top; font-family: 'Times New Roman';">(3)</td>
          <td style="width: auto; vertical-align: top; font-family: 'Times New Roman';">
            <div>Incorporated by reference to Pre-Effective Amendment No. 1 to the Registrant&#8217;s Registration Statement on Form N-2, filed on October 14, 2016 (File No. 333-213452).</div>
          </td>
        </tr>

    </table>
    <table cellspacing="0" cellpadding="0" id="zdf7bf9f7dbd74be5a254b00cd5d8d90d" class="DSPFListTable" style="font-family: Arial; font-size: 10pt; width: 100%; text-align: left; color: #000000; margin-bottom: 5pt;">

        <tr>
          <td style="width: 36pt; vertical-align: top; font-family: 'Times New Roman';">(4)</td>
          <td style="width: auto; vertical-align: top; font-family: 'Times New Roman';">
            <div>Incorporated by reference to the Registrant&#8217;s Registration Statement on Form N-2, filed March 22, 2019 (File No. 333-230474).</div>
          </td>
        </tr>

    </table>
    <table cellspacing="0" cellpadding="0" id="z15828bd99abd416f89ae21ce80787449" class="DSPFListTable" style="font-family: Arial; font-size: 10pt; width: 100%; text-align: left; color: #000000; margin-bottom: 5pt;">

        <tr>
          <td style="width: 36pt; vertical-align: top; font-family: 'Times New Roman';">(5)</td>
          <td style="width: auto; vertical-align: top; font-family: 'Times New Roman';">
            <div>Incorporated by reference to Post-Effective Amendment No. 4 to the Registrant&#8217;s Registration Statement on Form N-2, filed September 30, 2020 (File No. 333-230474).</div>
          </td>
        </tr>

    </table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: Arial; font-size: 10pt; width: 100%; text-align: left; color: #000000; margin-bottom: 5pt;">

        <tr>
          <td style="width: 36pt; vertical-align: top; font-family: 'Times New Roman';">(6)</td>
          <td style="width: auto; vertical-align: top; font-family: 'Times New Roman';">
            <div>Incorporated by reference to the Registrant&#8217;s Registration Statement on Form N-14, filed April 30, 2021 (File No. 333-255687).</div>
          </td>
        </tr>

    </table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: Arial; font-size: 10pt; width: 100%; text-align: left; color: #000000; margin-bottom: 5pt;">

        <tr>
          <td style="width: 36pt; vertical-align: top; font-family: 'Times New Roman';">(7)</td>
          <td style="width: auto; vertical-align: top; font-family: 'Times New Roman';">
            <div>
              <div>Incorporated by reference to the Registrant&#8217;s Registration Statement on Form N-14, filed June 21, 2021 (File No. 333-255687).</div>
            </div>
          </td>
        </tr>

    </table>
    <div style="margin: 0px 0px 0px;"><font style="font-family: 'Times New Roman'; font-weight: bold;"> <br>
      </font></div>
    <div style="margin: 0px 0px 0px;"><font style="font-family: 'Times New Roman'; font-weight: bold;">ITEM 17. <font style="font-style: italic;">Undertakings</font><br>
      </font><font style="font-family: 'Times New Roman';"><br>
      </font></div>
    <div style="text-indent: 18pt; margin-bottom: 10pt;"><font style="font-family: 'Times New Roman';">(1)</font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 18pt; font-family: 'Times New Roman';">&#160;</font><font style="font-family: 'Times New Roman';">The undersigned Registrant agrees that prior to any public reoffering of the securities registered through use of a prospectus which is part of this Registration Statement by any person or party who is deemed
        to be an underwriter within the meaning of Rule 145(c) of the Securities Act of 1933, as amended, the reoffering prospectus will contain information called for by the applicable Exchange registration form for reoffering by persons who may be deemed
        underwriters, in addition to the information called for by other items of the applicable form.</font></div>
    <div style="text-indent: 18pt; margin-bottom: 10pt;"><font style="font-family: 'Times New Roman';">(2)</font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 18pt; font-family: 'Times New Roman';">&#160;</font><font style="font-family: 'Times New Roman';">The undersigned Registrant agrees that every prospectus that is filed under paragraph (1) above will be filed as part of an amendment to the registration statement and will not be used until the amendment is
        effective, and that, in determining any liability under the Securities Act of 1933, as amended, each post-effective amendment shall be deemed to be a new registration statement for the securities offered therein, and the offering of securities at
        that time shall be deemed to be the initial bona fide offering of them.</font></div>
    <div style="text-indent: 18pt; margin-bottom: 10pt;"><font style="font-family: 'Times New Roman';">(3)</font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 18pt; font-family: 'Times New Roman';">&#160;</font><font style="font-family: 'Times New Roman';">The undersigned Registrant agrees to file, by post-effective amendment, opinions of counsel supporting the tax consequences of the Mergers within a reasonably prompt time after receipt of such opinions.</font></div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div style="page-break-after: always;" id="DSPFPageBreak">
        <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
    </div>
    <div style="text-align: center; margin-top: 10pt; margin-bottom: 10pt; font-family: 'Times New Roman'; font-weight: bold;">SIGNATURES</div>
    <div style="text-indent: 18pt; margin-bottom: 10pt; font-family: 'Times New Roman';">Pursuant to the requirements of the Securities Act of 1933, as amended, the registrant has duly caused this registration statement to be signed on its behalf by the
      undersigned, thereunto duly authorized, in the City of Chicago and the State of Illinois on the 1st day of July, 2021.</div>
    <div style="margin-left: 252pt; margin-top: 20pt; font-family: 'Times New Roman';">GUGGENHEIM STRATEGIC OPPORTUNITIES FUND</div>
    <div style="margin-left: 252pt; margin-top: 20pt;"><font style="font-family: 'Times New Roman';">BY:</font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 31.5pt; font-family: 'Times New Roman';">&#160;&#160; </font><font style="font-family: 'Times New Roman';"><u>/s/ Brian E. Binder</u><br>
        Name:&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Brian E. Binder<br>
        Title:<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 31.5pt">&#160;</font>President and Chief Executive Officer (Principal Executive Officer)</font></div>
    <div style="text-indent: 18pt; margin-bottom: 10pt; font-family: 'Times New Roman';"><br>
      <br>
      As required by the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.</div>
    <table cellspacing="0" cellpadding="0" id="z97d02e910d0c4a1a93e1eb4daa9775cb" style="font-family: Arial; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div><font style="font-family: 'Times New Roman';">*</font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 108pt; font-family: 'Times New Roman';">&#160;</font></div>
            <div style="font-family: 'Times New Roman';"><u>Randall C. Barnes &#160; &#160; &#160; &#160; &#160; &#160;&#160; <br>
              </u></div>
            <div style="font-family: 'Times New Roman';">Trustee</div>
            <div style="font-family: 'Times New Roman';">&#160;</div>
          </td>
          <td style="width: 50%; vertical-align: top; border-bottom: 2px solid black;" rowspan="9">
            <div><u><font style="font-family: 'Times New Roman';">/s/ Brian E. Binder</font></u><font style="font-family: 'Times New Roman';"><br>
              </font><font style="font-family: 'Times New Roman';">Brian E. Binder</font></div>
            <div style="font-family: 'Times New Roman';">President and Chief Executive Officer (Principal Executive Officer)</div>
            <div style="font-family: 'Times New Roman';">&#160;</div>
            <div style="font-family: 'Times New Roman';">&#160;</div>
            <div style="font-family: 'Times New Roman';">&#160;</div>
            <div style="font-family: 'Times New Roman';"><u>/s/ John L. Sullivan</u></div>
            <div style="font-family: 'Times New Roman';">John L. Sullivan</div>
            <div style="margin-right: 16.85pt; font-family: 'Times New Roman';">Chief Financial Officer, Chief Accounting Officer, Treasurer and Chief Accounting Officer (Principal Financial and Accounting Officer)</div>
            <div style="font-family: 'Times New Roman';">&#160;</div>
            <div style="font-family: 'Times New Roman';">&#160;</div>
            <div style="font-family: 'Times New Roman';">&#160;</div>
            <div style="font-family: 'Times New Roman';"><u>/s/ Amy J. Lee</u></div>
            <div style="font-family: 'Times New Roman';">Amy J. Lee</div>
            <div style="font-family: 'Times New Roman';">Trustee, Vice President and Chief Legal Officer</div>
            <div style="font-family: 'Times New Roman';">&#160;</div>
            <div style="font-family: 'Times New Roman';">&#160;</div>
            <div style="font-family: 'Times New Roman';">&#160;</div>
            <div style="font-family: 'Times New Roman';">&#160;</div>
            <div style="font-family: 'Times New Roman';">&#160;</div>
            <div style="font-family: 'Times New Roman';">&#160;</div>
            <div style="font-family: 'Times New Roman';">&#160;</div>
            <div style="font-family: 'Times New Roman';">&#160;</div>
            <div><font style="font-family: 'Times New Roman';">*</font> <font style="font-family: 'Times New Roman';">Signed by Mark E. Mathiasen, pursuant to a power of attorney filed with the Registrant&#8217;s Registration Statement on From N-14 April 30,
                2021 (File 333-255687).<br>
              </font></div>
            <div style="font-family: 'Times New Roman';">&#160;</div>
            <div style="font-family: 'Times New Roman';"><u>/s/ Mark E. Mathiasen</u></div>
            <div style="font-family: 'Times New Roman';">Mark E. Mathiasen</div>
            <div style="font-family: 'Times New Roman';">Attorney-In-Fact</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div><font style="font-family: 'Times New Roman';">*</font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 108pt; font-family: 'Times New Roman';">&#160;</font></div>
            <div style="font-family: 'Times New Roman';"><u>Angela-Brock Kyle&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <br>
              </u></div>
            <div style="font-family: 'Times New Roman';">Trustee</div>
            <div style="font-family: 'Times New Roman';">&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div><font style="font-family: 'Times New Roman';">*</font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 108pt; font-family: 'Times New Roman';">&#160;</font></div>
            <div style="font-family: 'Times New Roman';"><u>Thomas Lydon, Jr.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <br>
              </u></div>
            <div style="font-family: 'Times New Roman';">Trustee</div>
            <div style="font-family: 'Times New Roman';">&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div><font style="font-family: 'Times New Roman';">*</font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 108pt; font-family: 'Times New Roman';">&#160;</font></div>
            <div style="font-family: 'Times New Roman';"><u>Ronald A. Nyberg&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <br>
              </u></div>
            <div style="font-family: 'Times New Roman';">Trustee</div>
            <div style="font-family: 'Times New Roman';">&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div><font style="font-family: 'Times New Roman';">*</font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 108pt; font-family: 'Times New Roman';">&#160;</font></div>
            <div style="font-family: 'Times New Roman';"><u>Sandra G. Sponem&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <br>
              </u></div>
            <div style="font-family: 'Times New Roman';">Trustee</div>
            <div style="font-family: 'Times New Roman';">&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div><font style="font-family: 'Times New Roman';">*</font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 108pt; font-family: 'Times New Roman';">&#160;</font></div>
            <div style="font-family: 'Times New Roman';"><u>Ronald E. Toupin Jr.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <br>
              </u></div>
            <div style="font-family: 'Times New Roman';">Trustee</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
        </tr>

    </table>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div style="page-break-after: always;" id="DSPFPageBreak">
        <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
    </div>
    <div style="text-align: center; margin-top: 10pt; margin-bottom: 10pt; font-family: 'Times New Roman'; font-weight: bold;">EXHIBIT INDEX</div>
    <br>
    <div style="margin-bottom: 10pt; font-family: 'Times New Roman';">
      <table cellspacing="0" cellpadding="0" style="font-family: Arial; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="zb1855081fae54d2cbf5193c4963ef14b">

          <tr>
            <td style="width: 14.06%; vertical-align: top; border-bottom: 2px solid #000000;">
              <div style="font-family: 'Times New Roman';">
                <div style="font-weight: bold;">Exhibit No.</div>
              </div>
            </td>
            <td style="width: 85.94%; vertical-align: top; border-bottom: 2px solid #000000;">
              <div style="font-family: 'Times New Roman';">
                <div style="font-weight: bold;">Description of Exhibit</div>
              </div>
            </td>
          </tr>
          <tr>
            <td style="width: 14.06%; vertical-align: top;">
              <div style="font-family: 'Times New Roman';"><a href="ex9917a.htm">(17)(a)</a></div>
            </td>
            <td style="width: 85.94%; vertical-align: top;">
              <div style="font-family: 'Times New Roman';"><a href="ex9917a.htm">Form of Proxy Card for Registrant</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 14.06%; vertical-align: top;">
              <div style="font-family: 'Times New Roman';"><a href="ex9917b.htm">(17)(b)</a></div>
            </td>
            <td style="width: 85.94%; vertical-align: top;">
              <div style="font-family: 'Times New Roman';"><a href="ex9917b.htm">Form of Proxy Card for Guggenheim Enhanced Equity Income Fund</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 14.06%; vertical-align: top; border-bottom: 2px solid #000000;">
              <div style="font-family: 'Times New Roman';">
                <div><a href="ex9917c.htm">(17)(c)</a></div>
              </div>
            </td>
            <td style="width: 85.94%; vertical-align: top; border-bottom: 2px solid #000000;">
              <div style="font-family: 'Times New Roman';">
                <div><a href="ex9917c.htm">Form of Proxy Card for Guggenheim Credit Allocation Fund</a></div>
              </div>
            </td>
          </tr>

      </table>
    </div>
    <div style="font-family: 'Times New Roman';"><br>
    </div>
  </div>
  <font style="font-family: 'Times New Roman';"> </font>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(17)(A)
<SEQUENCE>2
<FILENAME>ex9917a.htm
<DESCRIPTION>FORM OF PROXY CARD FOR REGISTRANT
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: FGS
         Document created using EDGARfilings PROfile 7.3.2.0
         Copyright 1995 - 2021 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: Arial; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <div style="text-align: justify; font-size: 18pt;">
      <div style="text-align: left; font-size: 24pt; font-weight: bold;">PROXY CARD</div>
      <div style="text-align: left; font-size: 24pt; font-weight: bold;">
        <div style="font-size: 18pt;"><font style="font-weight: bold;">SIGN</font>, <font style="font-weight: bold;">DATE</font> AND <font style="font-weight: bold;">VOTE</font> <font style="font-weight: normal;">ON THE REVERSE SIDE</font></div>
        <div style="font-size: 18pt;">
          <div style="font-weight: bold;"> <br>
          </div>
          <div style="font-weight: bold;">PROXY VOTING OPTIONS</div>
        </div>
        <div style="font-size: 18pt;"> <br>
        </div>
        <div style="font-size: 18pt;">
          <table cellspacing="0" cellpadding="0" id="zed088790ca5b4be3a107522dd1ca0f12" style="font-family: Arial; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

              <tr>
                <td style="width: 100%; vertical-align: top;">
                  <div style="text-align: justify; margin-right: 17.1pt; margin-left: 13.5pt;">1. <font style="font-weight: bold;">MAIL</font> your signed and voted proxy back in
                    the <u>postage paid envelope</u> provided</div>
                </td>
              </tr>
              <tr>
                <td style="width: 100%; vertical-align: top;">
                  <div style="text-align: justify; margin-right: 17.1pt; margin-left: 13.5pt;">2. <font style="font-weight: bold;">ONLINE</font> at <font style="font-weight: bold;">vote.proxyonline.com</font> using your proxy control number found below</div>
                </td>
              </tr>
              <tr>
                <td style="width: 100%; vertical-align: top;">
                  <div style="text-align: justify; margin-right: 17.1pt; margin-left: 13.5pt;">3. By <font style="font-weight: bold;">PHONE</font> when you dial toll-free
                    1-888-227-9349 to reach an automated touchtone voting line</div>
                </td>
              </tr>

          </table>
          <div style="font-size: 12pt;">
            <div style="font-weight: bold;">CONTROL NUMBER&#160;&#160;&#160; 12345678910</div>
          </div>
        </div>
      </div>
    </div>
    <div style="text-align: justify; font-size: 18pt;"> <br>
    </div>
    <div style="text-align: justify; font-size: 18pt;"> <br>
    </div>
    <div style="text-align: justify; font-size: 18pt;">YOUR VOTE IS IMPORTANT NO MATTER HOW MANY SHARES YOU OWN.<font style="font-weight: bold;">&#160; PLEASE CAST YOUR PROXY VOTE </font><font style="font-weight: bold; font-style: italic;">TODAY!</font></div>
    <div style="text-align: justify; font-size: 18pt;"><br>
      <div style="text-align: left; margin-bottom: 10pt; font-size: 10pt; font-weight: bold;">
        <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">SHAREHOLDER&#8217;S REGISTRATION PRINTED HERE</div>
      <div style="margin-bottom: 10pt; font-size: 10pt; font-weight: bold;">***BOXES FOR TYPSETTING PURPOSES ONLY***</div>
      <div style="margin-bottom: 10pt; font-size: 10pt;">THIS BOX AND BOX ABOVE ARE NOT PRINTED ON ACTUAL PROXY BALLOTS.&#160; THEY IDENTIFY LOCATION OF WINDOWS ON OUTBOUND <u>9X12</u> ENVELOPES.
        <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
      <div style="margin-bottom: 10pt; font-size: 10pt;"> <br>
      </div>
      <div style="margin-bottom: 10pt; font-size: 10pt;">
        <div style="text-align: center; font-size: 18pt; font-weight: bold;">Guggenheim Strategic Opportunities Fund</div>
        <div style="text-align: center; font-size: 18pt; font-weight: bold;">(&#8220;GOF&#8221; or the &#8220;Fund&#8221;)</div>
        <div style="text-align: center; font-size: 12pt;">PROXY FOR A JOINT SPECIAL MEETING OF SHAREHOLDERS TO BE HELD ON AUGUST 24, 2021</div>
        <div><br>
        </div>
        <div>The undersigned hereby revokes all previous proxies for his/her shares of the Fund and appoints Amy J. Lee, Mark E. Mathiasen and Michael P. Megaris, and each of them, proxies,
          each with full power of substitution, to vote and act with respect to all shares which the undersigned is entitled to vote at the Joint Special Meeting of Shareholders scheduled to be on August 24, 2021 at 10:00 a.m. Central Time (with any
          postponements, adjournments or delay thereof, the &#8220;Meeting&#8221;) upon the matter set forth on the reverse side (the &#8220;Proposal&#8221;) and instructs them to vote in their discretion upon any other matters that may properly be acted upon at the Meeting.</div>
        <div><br>
        </div>
        <div style="font-weight: bold;">The Joint Special Meeting of Shareholders will be held virtually and shareholders interested in attending should send an email to
          attendameeting@astfinanical.com requesting credentials to attend the virtual meeting.</div>
        <div style="font-weight: bold;"> <br>
        </div>
        <div style="font-weight: bold;"> <br>
        </div>
        <div style="font-weight: bold;">
          <div>
            <div style="font-weight: normal;">
              <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">Important Notice Regarding the Availability of Proxy Materials for
              this Joint Special Meeting of Shareholders to Be Held on August 24, 2021.&#160; The proxy statement for this meeting is available at:</div>
            <div style="font-weight: normal;"><br>
            </div>
            <div style="font-weight: normal;">https://vote.proxyonline.com/guggenheim/docs/2021.pdf
              <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
          </div>
        </div>
        <div style="font-weight: bold;"><br>
          <div style="text-align: right; font-size: 24pt; font-weight: bold;">
            <div style="font-weight: bold;">PROXY CARD</div>
            <div style="font-weight: bold;"> <br>
            </div>
          </div>
          <div style="text-align: left; font-size: 24pt; font-weight: bold;">
            <div style="font-size: 10pt; font-weight: normal;">&#160;&#160;&#160;&#160;[PROXY ID NUMBER HERE]&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; [BAR CODE HERE]&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; [CUSIP
              HERE]</div>
            <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
              <div style="page-break-after: always;" id="DSPFPageBreak">
                <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
            </div>
          </div>
          <div style="text-align: left; font-size: 24pt; font-weight: bold;">
            <div style="text-align: right; font-weight: bold;"><br>
            </div>
          </div>
          <div style="text-align: left; font-size: 24pt; font-weight: bold;">
            <div style="font-size: 10pt; font-weight: bold;"> <br>
            </div>
            <div style="font-size: 10pt; font-weight: bold;">Guggenheim Strategic Opportunities Fund (&#8220;GOF&#8221; or the &#8220;Fund&#8221;)</div>
            <div style="font-size: 10pt; font-weight: bold;"> <br>
            </div>
            <div style="font-size: 10pt; font-weight: bold;">
              <div>
                <div style="text-align: justify; margin-bottom: 10pt;"><font style="font-weight: bold;"><u>YOUR SIGNATURE IS REQUIRED</u></font><font style="font-weight: bold;"> FOR YOUR VOTE TO BE COUNTED.</font>&#160;<font style="font-weight: normal;">The signer(s) acknowledges receipt with this Proxy Statement of the Board of Trustees.&#160;
                    Your signature(s) on this should be exactly as your name(s) appear on this Proxy (reverse side).&#160; If the shares are held jointly, each holder should sign this Proxy.&#160; Attorneys-in-fact, executors, administrators, trustees or guardians
                    should indicate the full title and capacity in which they are signing.</font></div>
                <div style="text-align: justify; margin-bottom: 10pt; font-weight: normal;"> <br>
                  </div>
              </div>
            </div>
            <div>
              <div style="font-size: 10pt; font-weight: normal;">_______________________________________________________________</div>
              <div style="font-size: 10pt; font-weight: normal;">SIGNATURE (AND TITLE IF APPLICABLE)<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 12pt">&#160;</font>DATE</div>
              <div style="font-weight: normal;"><br>
              </div>
              <div style="font-size: 10pt; font-weight: normal;">_______________________________________________________________</div>
              <div><font style="font-size: 10pt; font-weight: normal;">SIGNATURE (IF HELD JOINTLY)</font><font style="font-size: 10pt; font-weight: normal;">&#160;&#160;&#160; DATE</font>
                <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
              <div style="margin-bottom: 10pt;">
                <div style="font-size: 10pt; font-weight: normal;">This proxy is solicited on behalf of the Fund&#8217;s Board of Trustees, and the Proposal has been unanimously approved by the Board of Trustees and
                  recommended for approval by shareholders.&#160;<font style="font-weight: bold;"> </font><font style="font-weight: bold;">When properly executed, this proxy will be voted as indicated or &#8220;FOR&#8221;
                      the Proposal if no choice is indicated.</font>&#160; The proxy will be voted in accordance with the proxy holders&#8217; discretion as to any other matters that may arise at the Joint Special Meeting.</div>
                <div style="font-size: 10pt; font-weight: normal;"> <br>
                </div>
                <div style="text-align: justify; font-size: 10pt; font-weight: bold;">THE BOARD OF TRUSTEES OF THE FUND UNANIMOUSLY RECOMMENDS THAT YOU VOTE &#8220;FOR&#8221; THE PROPOSAL.</div>
                <div><font style="font-size: 10pt;">TO VOTE, MARK CIRCLES BELOW IN BLUE OR BLACK INK AS FOLLOWS.&#160; Example:</font><font style="font-size: 10pt;">&#160;</font>&#9679;</div>
                <table cellspacing="0" cellpadding="0" id="z748e1c2c9de148f398ec9eae7cb32d89" style="font-family: Arial; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

                    <tr>
                      <td nowrap="nowrap" style="width: 5.65%; vertical-align: bottom; background-color: rgb(219, 219, 219);">
                        <div style="text-align: right; font-weight: bold;">&#160;</div>
                      </td>
                      <td nowrap="nowrap" style="width: 3.47%; vertical-align: bottom; background-color: rgb(219, 219, 219);" rowspan="1"><br>
                      </td>
                      <td nowrap="nowrap" style="width: 8.89%; vertical-align: bottom; background-color: rgb(219, 219, 219); font-weight: bold; text-align: center;">FOR</td>
                      <td nowrap="nowrap" style="width: 8.89%; vertical-align: bottom; background-color: rgb(219, 219, 219);">
                        <div style="text-align: center; font-weight: bold;">AGAINST</div>
                      </td>
                      <td style="width: 5.06%; vertical-align: top; background-color: rgb(219, 219, 219);">
                        <div style="text-align: center;">&#160;</div>
                        <div style="text-align: center; font-weight: bold;">ABSTAIN</div>
                      </td>
                    </tr>
                    <tr>
                      <td nowrap="nowrap" style="width: 5.65%; vertical-align: top;">
                        <div>1(C)</div>
                      </td>
                      <td style="width: 65.14%; vertical-align: top;">
                        <div style="text-align: justify; margin-right: 12.6pt;">Approval of an Agreement and Plan of Merger between GPM and Guggenheim Strategic Opportunities Fund (the &#8220;GPM Merger Agreement&#8221;), as it may
                          be amended from time to time, including the issuance of additional common shares of beneficial interest of Guggenheim Strategic Opportunities Fund (the &#8220;Acquiring Fund&#8221;).</div>
                      </td>
                      <td nowrap="nowrap" style="width: 8.89%; vertical-align: middle;">
                        <div style="text-align: center; font-size: 24pt;">&#9675;</div>
                      </td>
                      <td nowrap="nowrap" style="width: 8.89%; vertical-align: middle;">
                        <div style="text-align: center; font-size: 24pt;">&#9675;</div>
                      </td>
                      <td nowrap="nowrap" style="width: 11.42%; vertical-align: middle;">
                        <div style="text-align: center; font-size: 24pt;">&#9675;</div>
                      </td>
                    </tr>
                    <tr>
                      <td nowrap="nowrap" style="width: 5.65%; vertical-align: top;">
                        <div>1(D)</div>
                      </td>
                      <td style="width: 65.14%; vertical-align: top;">
                        <div style="text-align: justify; margin-right: 12.6pt;">Approval of an Agreement and Plan of Merger between GGM and Guggenheim Strategic Opportunities Fund (the &#8220;GGM Merger Agreement&#8221;), as it may
                          be amended from time to time, including the issuance of additional common shares of beneficial interest of Guggenheim Strategic Opportunities Fund (the &#8220;Acquiring Fund&#8221;).</div>
                      </td>
                      <td nowrap="nowrap" style="width: 8.89%; vertical-align: middle;">
                        <div style="text-align: center; font-size: 24pt;">&#9675;</div>
                      </td>
                      <td nowrap="nowrap" style="width: 8.89%; vertical-align: middle;">
                        <div style="text-align: center; font-size: 24pt;">&#9675;</div>
                      </td>
                      <td nowrap="nowrap" style="width: 11.42%; vertical-align: middle;">
                        <div style="text-align: center; font-size: 24pt;">&#9675;</div>
                      </td>
                    </tr>

                </table>
                <div><br>
                </div>
                <div style="text-align: center; font-size: 18pt; font-weight: bold;">THANK YOU FOR VOTING</div>
              </div>
            </div>
          </div>
        </div>
      </div>
    </div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(17)(B)
<SEQUENCE>3
<FILENAME>ex9917b.htm
<DESCRIPTION>FORM OF PROXY CARD FOR GUGGENHEIM ENHANCED EQUITY INCOME FUND
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: FGS
         Document created using EDGARfilings PROfile 7.3.2.0
         Copyright 1995 - 2021 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: Arial; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <div style="text-align: justify; font-size: 18pt;">
      <div style="text-align: left; font-size: 24pt; font-weight: bold;">PROXY CARD</div>
      <div style="text-align: left; font-size: 24pt; font-weight: bold;">
        <div style="font-size: 18pt;"><font style="font-weight: bold;">SIGN</font>, <font style="font-weight: bold;">DATE</font> AND <font style="font-weight: bold;">VOTE</font> <font style="font-weight: normal;">ON THE REVERSE SIDE</font></div>
        <div style="font-size: 18pt;">
          <div style="font-weight: bold;"> <br>
          </div>
          <div style="font-weight: bold;">PROXY VOTING OPTIONS</div>
        </div>
        <div style="font-size: 18pt;"> <br>
        </div>
        <div style="font-size: 18pt;">
          <table cellspacing="0" cellpadding="0" style="font-family: Arial; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

              <tr>
                <td style="width: 100%; vertical-align: top;">
                  <div style="text-align: justify; margin-right: 17.1pt; margin-left: 13.5pt;">1. <font style="font-weight: bold;">MAIL</font> your signed and voted proxy back in the <u>postage paid envelope</u> provided</div>
                </td>
              </tr>
              <tr>
                <td style="width: 100%; vertical-align: top;">
                  <div style="text-align: justify; margin-right: 17.1pt; margin-left: 13.5pt;">2. <font style="font-weight: bold;">ONLINE</font> at <font style="font-weight: bold;">vote.proxyonline.com</font> using your proxy control number found below</div>
                </td>
              </tr>
              <tr>
                <td style="width: 100%; vertical-align: top;">
                  <div style="text-align: justify; margin-right: 17.1pt; margin-left: 13.5pt;">3. By <font style="font-weight: bold;">PHONE</font> when you dial toll-free 1-888-227-9349 to reach an automated touchtone voting line</div>
                </td>
              </tr>

          </table>
          <div style="font-size: 12pt;">
            <div style="font-weight: bold;">CONTROL NUMBER&#160;&#160;&#160; 12345678910</div>
          </div>
        </div>
      </div>
    </div>
    <div style="text-align: justify; font-size: 18pt;"> <br>
    </div>
    <div style="text-align: justify; font-size: 18pt;"> <br>
    </div>
    <div style="text-align: justify; font-size: 18pt;">YOUR VOTE IS IMPORTANT NO MATTER HOW MANY SHARES YOU OWN.<font style="font-weight: bold;">&#160; PLEASE CAST YOUR PROXY VOTE </font><font style="font-weight: bold; font-style: italic;">TODAY!</font></div>
    <div style="text-align: justify; font-size: 18pt;"><br>
      <div style="text-align: left; margin-bottom: 10pt; font-size: 10pt; font-weight: bold;">
        <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">SHAREHOLDER&#8217;S REGISTRATION PRINTED HERE</div>
      <div style="margin-bottom: 10pt; font-size: 10pt; font-weight: bold;">***BOXES FOR TYPSETTING PURPOSES ONLY***</div>
      <div style="margin-bottom: 10pt; font-size: 10pt;">THIS BOX AND BOX ABOVE ARE NOT PRINTED ON ACTUAL PROXY BALLOTS.&#160; THEY IDENTIFY LOCATION OF WINDOWS ON OUTBOUND <u>9X12</u> ENVELOPES.
        <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
      <div style="margin-bottom: 10pt; font-size: 10pt; text-align: right;">
        <div style="text-align: center; font-size: 18pt; font-weight: bold;">Guggenheim Enhanced Equity Income Fund</div>
        <div style="text-align: center; font-size: 18pt; font-weight: bold;">(&#8220;GPM&#8221; or the &#8220;Fund&#8221;)</div>
        <div><br>
        </div>
        <div style="text-align: center; font-size: 12pt;">PROXY FOR A JOINT SPECIAL MEETING OF SHAREHOLDERS TO BE HELD ON AUGUST 24, 2021</div>
        <div><br>
        </div>
        <div style="text-align: justify;">The undersigned hereby revokes all previous proxies for his/her shares of the Fund and appoints Amy J. Lee, Mark E. Mathiasen and Michael P. Megaris, and each of them, proxies,
          each with full power of substitution, to vote and act with respect to all shares which the undersigned is entitled to vote at the Joint Special Meeting of Shareholders scheduled to be on August 24, 2021 at 10:00 a.m. Central Time (with any
          postponements, adjournments or delay thereof, the &#8220;Meeting&#8221;) upon the matter set forth on the reverse side (the &#8220;Proposal&#8221;) and instructs them to vote in their discretion upon any other matters that may properly be acted upon at the Meeting.</div>
        <div><br>
        </div>
        <div style="text-align: justify; font-weight: bold;">The Joint Special Meeting of Shareholders will be held virtually and shareholders interested in attending should send an email to
          attendameeting@astfinanical.com requesting credentials to attend the virtual meeting.</div>
        <div>
          <div><br>
          </div>
          <div style="text-align: justify;">
            <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">Important Notice Regarding the Availability of Proxy Materials for
            this Joint Special Meeting of Shareholders to Be Held on August 24, 2021.&#160; The proxy statement for this meeting is available at:</div>
          <div><br>
          </div>
          <div style="text-align: justify;">https://vote.proxyonline.com/guggenheim/docs/2021.pdf
            <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
        </div>
        &#160;&#160;
        <div style="font-size: 24pt; font-weight: bold;">PROXY CARD</div>
      </div>
      <div style="margin-bottom: 10pt; font-size: 10pt;">
        <div style="font-size: 18pt;">
          <div style="margin-bottom: 10pt; font-size: 10pt;">
            <div style="text-align: left; font-size: 24pt; font-weight: bold;">
              <div style="font-size: 10pt; font-weight: normal;">&#160;&#160;&#160;&#160;[PROXY ID NUMBER HERE]&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; [BAR CODE HERE]&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; [CUSIP HERE]</div>
              <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
                <div id="DSPFPageBreak" style="page-break-after: always;">
                  <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
              </div>
            </div>
            <div style="text-align: left; font-size: 24pt; font-weight: bold;">
              <div style="text-align: right; font-weight: bold;"><br>
              </div>
            </div>
            <div style="text-align: left; font-size: 24pt; font-weight: bold;">
              <div style="font-size: 10pt; font-weight: bold;">&#160;</div>
            </div>
          </div>
          <div style="margin-bottom: 10pt; font-size: 10pt;">
            <div style="text-align: left; font-weight: bold;">Guggenheim Enhanced Equity Income Fund (&#8220;GPM&#8221; or the &#8220;Fund&#8221;)</div>
            <div><br>
            </div>
            <div>
              <div>
                <div>
                  <div style="margin-bottom: 10pt;"><font style="font-weight: bold;"><u>YOUR SIGNATURE IS REQUIRED</u></font><font style="font-weight: bold;"> FOR YOUR VOTE TO BE COUNTED.</font>&#160;The signer(s) acknowledges receipt with this Proxy Statement
                    of the Board of Trustees.&#160; Your signature(s) on this should be exactly as your name(s) appear on this Proxy (reverse side).&#160; If the shares are held jointly, each holder should sign this Proxy.&#160; Attorneys-in-fact, executors,
                    administrators, trustees or guardians should indicate the full title and capacity in which they are signing.</div>
                </div>
              </div>
              <div><br>
              </div>
              <div style="text-align: left;">_______________________________________________________________</div>
              <div style="text-align: left;">SIGNATURE (AND TITLE IF APPLICABLE)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 12pt" id="TRGRRTFtoHTMLTab">&#160;</font>DATE</div>
              <div><br>
              </div>
              <div><br>
              </div>
              <div style="text-align: left;">_______________________________________________________________</div>
              <div style="text-align: left;">SIGNATURE (IF HELD JOINTLY)&#160;&#160;&#160; DATE</div>
              <div style="margin-bottom: 10pt;"><br>
              </div>
            </div>
            <div>
              <div style="margin-bottom: 10pt;"><br>
              </div>
            </div>
            <div>
              <div style="text-align: left;">This proxy is solicited on behalf of the Fund&#8217;s Board of Trustees, and the Proposal has been unanimously approved by the Board of Trustees and recommended for approval by shareholders.&#160; <font style="font-weight: bold;">When properly executed, this proxy will be voted as indicated or &#8220;FOR&#8221; the Proposal if no choice is indicated.&#160; </font>The proxy will be voted in accordance with the proxy holders&#8217; discretion as to any other
                matters that may arise at the Joint Special Meeting.</div>
              <div><br>
              </div>
              <div style="font-weight: bold;">THE BOARD OF TRUSTEES OF THE FUND UNANIMOUSLY RECOMMENDS THAT YOU VOTE &#8220;FOR&#8221; THE PROPOSAL.</div>
              <div style="text-align: left; font-size: 24pt;"><font style="font-size: 10pt;">TO VOTE, MARK CIRCLES BELOW IN BLUE OR BLACK INK AS FOLLOWS.&#160; Example:</font><font style="font-size: 10pt;">&#160;</font>&#9679;</div>
              <table cellspacing="0" cellpadding="0" style="font-family: Arial; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z4706ad37753a4c1c8314c5b0ca65d768">

                  <tr>
                    <td nowrap="nowrap" style="width: 5.65%; vertical-align: bottom; background-color: rgb(219, 219, 219);">
                      <div style="text-align: right; font-weight: bold;">&#160;</div>
                    </td>
                    <td nowrap="nowrap" rowspan="1" style="width: 3.47%; vertical-align: bottom; background-color: rgb(219, 219, 219);"><br>
                    </td>
                    <td nowrap="nowrap" style="width: 8.89%; vertical-align: bottom; background-color: rgb(219, 219, 219);">
                      <div style="text-align: center; font-weight: bold;">FOR<br>
                      </div>
                    </td>
                    <td nowrap="nowrap" style="width: 8.89%; vertical-align: bottom; background-color: #D8D8D8;">
                      <div style="text-align: center; font-weight: bold;">AGAINST</div>
                    </td>
                    <td style="width: 5.06%; vertical-align: top; background-color: rgb(219, 219, 219);">
                      <div style="text-align: center; font-weight: bold;">ABSTAIN</div>
                    </td>
                  </tr>
                  <tr>
                    <td nowrap="nowrap" style="width: 5.65%; vertical-align: top;">
                      <div style="text-align: right;">1(A).</div>
                    </td>
                    <td style="width: 65.14%; vertical-align: top;">
                      <div style="text-align: justify; margin-right: 12.6pt;">Approval of an Agreement and Plan of Merger between GPM and Guggenheim Strategic Opportunities Fund (the &#8220;Acquiring Fund&#8221;) (the &#8220;GPM Merger Agreement&#8221;), as it may be amended from
                        time to time, which would effect the merger of GPM with and into the Acquiring Fund (a &#8220;Merger&#8221;).</div>
                    </td>
                    <td nowrap="nowrap" style="width: 8.89%; vertical-align: middle;">
                      <div style="text-align: center; font-size: 24pt;">&#9675;</div>
                    </td>
                    <td nowrap="nowrap" style="width: 8.89%; vertical-align: middle;">
                      <div style="text-align: center; font-size: 24pt;">&#9675;</div>
                    </td>
                    <td nowrap="nowrap" style="width: 11.42%; vertical-align: middle;">
                      <div style="text-align: center; font-size: 24pt;">&#9675;</div>
                    </td>
                  </tr>

              </table>
              <div><br>
              </div>
              <div style="text-align: center; font-size: 18pt; font-weight: bold;">THANK YOU FOR VOTING</div>
            </div>
          </div>
        </div>
      </div>
    </div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(17)(C)
<SEQUENCE>4
<FILENAME>ex9917c.htm
<DESCRIPTION>(17)(C) FORM OF PROXY CARD FOR GUGGENHEIM CREDIT ALLOCATION FUND
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: FGS
         Document created using EDGARfilings PROfile 7.3.2.0
         Copyright 1995 - 2021 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: Arial; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <div style="text-align: justify; font-size: 18pt;">
      <div style="text-align: left; font-size: 24pt; font-weight: bold;">PROXY CARD</div>
      <div style="text-align: left; font-size: 24pt; font-weight: bold;">
        <div style="font-size: 18pt;"><font style="font-weight: bold;">SIGN</font>, <font style="font-weight: bold;">DATE</font> AND <font style="font-weight: bold;">VOTE</font> <font style="font-weight: normal;">ON THE REVERSE SIDE</font></div>
        <div style="font-size: 18pt;">
          <div style="font-weight: bold;"> <br>
          </div>
          <div style="font-weight: bold;">PROXY VOTING OPTIONS</div>
        </div>
        <div style="font-size: 18pt;"> <br>
        </div>
        <div style="font-size: 18pt;">
          <table cellspacing="0" cellpadding="0" style="font-family: Arial; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

              <tr>
                <td style="width: 100%; vertical-align: top;">
                  <div style="text-align: justify; margin-right: 17.1pt; margin-left: 13.5pt;">1. <font style="font-weight: bold;">MAIL</font> your signed and voted proxy back in the <u>postage paid envelope</u> provided</div>
                </td>
              </tr>
              <tr>
                <td style="width: 100%; vertical-align: top;">
                  <div style="text-align: justify; margin-right: 17.1pt; margin-left: 13.5pt;">2. <font style="font-weight: bold;">ONLINE</font> at <font style="font-weight: bold;">vote.proxyonline.com</font> using your proxy control number found below</div>
                </td>
              </tr>
              <tr>
                <td style="width: 100%; vertical-align: top;">
                  <div style="text-align: justify; margin-right: 17.1pt; margin-left: 13.5pt;">3. By <font style="font-weight: bold;">PHONE</font> when you dial toll-free 1-888-227-9349 to reach an automated touchtone voting line</div>
                </td>
              </tr>

          </table>
          <div style="font-size: 12pt;">
            <div style="font-weight: bold;">CONTROL NUMBER&#160;&#160;&#160; 12345678910</div>
          </div>
        </div>
      </div>
    </div>
    <div style="text-align: justify; font-size: 18pt;"> <br>
    </div>
    <div style="text-align: justify; font-size: 18pt;"> <br>
    </div>
    <div style="text-align: justify; font-size: 18pt;">YOUR VOTE IS IMPORTANT NO MATTER HOW MANY SHARES YOU OWN.<font style="font-weight: bold;">&#160; PLEASE CAST YOUR PROXY VOTE </font><font style="font-weight: bold; font-style: italic;">TODAY!</font></div>
    <div style="text-align: justify; font-size: 18pt;"><br>
      <div style="text-align: left; margin-bottom: 10pt; font-size: 10pt; font-weight: bold;">
        <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">SHAREHOLDER&#8217;S REGISTRATION PRINTED HERE</div>
      <div style="margin-bottom: 10pt; font-size: 10pt; font-weight: bold;">***BOXES FOR TYPSETTING PURPOSES ONLY***</div>
      <div style="margin-bottom: 10pt; font-size: 10pt;">THIS BOX AND BOX ABOVE ARE NOT PRINTED ON ACTUAL PROXY BALLOTS.&#160; THEY IDENTIFY LOCATION OF WINDOWS ON OUTBOUND <u>9X12</u> ENVELOPES.
        <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
      <div style="margin-bottom: 10pt; font-size: 10pt;">&#160;</div>
      <div style="margin-bottom: 10pt; font-size: 10pt;">
        <div style="text-align: center; font-size: 18pt; font-weight: bold;">Guggenheim Credit Allocation Fund (&#8220;GGM&#8221; or the &#8220;Fund&#8221;)</div>
        <div><br>
        </div>
        <div style="text-align: center; font-size: 12pt;">PROXY FOR A JOINT SPECIAL MEETING OF SHAREHOLDERS TO BE HELD ON AUGUST 24, 2021</div>
        <div><br>
        </div>
        <div>The undersigned hereby revokes all previous proxies for his/her shares of the Fund and appoints Amy J. Lee, Mark E. Mathiasen and Michael P. Megaris, and each of them, proxies, each with full power of substitution, to vote and act with respect
          to all shares which the undersigned is entitled to vote at the Joint Special Meeting of Shareholders scheduled to be on August 24, 2021 at 10:00 a.m. Central Time (with any postponements, adjournments or delay thereof, the &#8220;Meeting&#8221;) upon the
          matter set forth on the reverse side (the &#8220;Proposal&#8221;) and instructs them to vote in their discretion upon any other matters that may properly be acted upon at the Meeting.</div>
        <div><br>
        </div>
        <div style="font-weight: bold;">The Joint Special Meeting of Shareholders will be held virtually and shareholders interested in attending should send an email to attendameeting@astfinanical.com requesting credentials to attend the virtual meeting.</div>
        <div><br>
        </div>
        <div>
          <div><br>
          </div>
          <div>
            <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">Important Notice Regarding the Availability of Proxy Materials for
            this Joint Special Meeting of Shareholders to Be Held on August 24, 2021.&#160; The proxy statement for this meeting is available at:</div>
          <div> <br>
          </div>
          <div>https://vote.proxyonline.com/guggenheim/docs/2021.pdf
            <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">
            <div style="text-align: left; font-size: 24pt; font-weight: bold;">
              <div style="font-size: 10pt; font-weight: normal;">&#160;&#160;&#160;</div>
              <div style="font-size: 10pt; font-weight: normal;">
                <div style="text-align: right; font-size: 24pt; font-weight: bold;">PROXY CARD</div>
                <div style="text-align: right; font-size: 24pt; font-weight: bold;"> <br>
                </div>
              </div>
              <div style="font-size: 10pt; font-weight: normal;">&#160;&#160;&#160;&#160; [PROXY ID NUMBER HERE]&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; [BAR CODE HERE]&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; [CUSIP HERE]</div>
              <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
                <div id="DSPFPageBreak" style="page-break-after: always;">
                  <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
              </div>
            </div>
            <div style="text-align: left; font-size: 24pt; font-weight: bold;"><br>
              <div style="text-align: right; font-weight: bold;">
                <div style="text-align: left; font-size: 10pt; font-weight: bold;">Guggenheim Credit Allocation Fund (&#8220;GGM&#8221; or the &#8220;Fund&#8221;)</div>
                <div style="text-align: left; font-size: 10pt; font-weight: bold;"> <br>
                </div>
                <div style="text-align: left; font-size: 10pt; font-weight: bold;">
                  <div>
                    <div style="text-align: justify; margin-bottom: 10pt;"><font style="font-weight: bold;"><u>YOUR SIGNATURE IS REQUIRED</u></font><font style="font-weight: bold;"> FOR YOUR VOTE TO BE COUNTED.</font>&#160;<font style="font-weight: normal;">The
                        signer(s) acknowledges receipt with this Proxy Statement of the Board of Trustees.&#160; Your signature(s) on this should be exactly as your name(s) appear on this Proxy (reverse side).&#160; If the shares are held jointly, each holder should
                        sign this Proxy.&#160; Attorneys-in-fact, executors, administrators, trustees or guardians should indicate the full title and capacity in which they are signing.</font></div>
                  </div>
                </div>
                <div>
                  <div style="text-align: left; font-size: 10pt;">_______________________________________________________________</div>
                  <div style="text-align: left; font-size: 10pt; font-weight: normal;">SIGNATURE (AND TITLE IF APPLICABLE)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 12pt" id="TRGRRTFtoHTMLTab">&#160;</font>DATE</div>
                  <div style="text-align: left; font-size: 10pt;"> <font style="font-weight: normal;"><br>
                    </font></div>
                  <div style="text-align: left; font-size: 10pt;"> <font style="font-weight: normal;"><br>
                    </font></div>
                  <div style="text-align: left; font-size: 10pt; font-weight: normal;">_______________________________________________________________</div>
                  <div style="text-align: left; font-size: 10pt;"><font style="font-weight: normal;">SIGNATURE (IF HELD JOINTLY)</font><font style="font-weight: normal;">&#160;&#160;&#160; DATE</font>
                    <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
                  <div style="text-align: left; font-size: 10pt; font-weight: normal;">This proxy is solicited on behalf of the Fund&#8217;s Board of Trustees, and the Proposal has been unanimously approved by the Board of Trustees and recommended for approval
                    by shareholders.&#160; When properly executed, this proxy will be voted as indicated or &#8220;FOR&#8221; the Proposal if no choice is indicated.&#160; The proxy will be voted in accordance with the proxy holders&#8217; discretion as to any other matters that may
                    arise at the Joint Special Meeting.</div>
                </div>
                <div>
                  <div style="text-align: justify; margin-bottom: 10pt; font-size: 10pt;">
                    <div><br>
                    </div>
                    <div style="font-weight: bold;">THE BOARD OF TRUSTEES OF THE FUND UNANIMOUSLY RECOMMENDS THAT YOU VOTE &#8220;FOR&#8221; THE PROPOSAL.</div>
                    <div style="text-align: left; font-size: 24pt;"><font style="font-size: 10pt; font-weight: normal;">TO VOTE, MARK CIRCLES BELOW IN BLUE OR BLACK INK AS FOLLOWS.&#160; Example:</font><font style="font-size: 10pt; font-weight: normal;">&#160;</font><font style="font-weight: normal;">&#9679;</font></div>
                    <table cellspacing="0" cellpadding="0" style="font-family: Arial; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z24809291f53244f8a7aff44662ffaf91">

                        <tr>
                          <td nowrap="nowrap" style="width: 5.65%; vertical-align: bottom; background-color: rgb(219, 219, 219);">
                            <div style="text-align: right; font-weight: bold;">&#160;</div>
                          </td>
                          <td nowrap="nowrap" rowspan="1" style="width: 3.47%; vertical-align: bottom; background-color: rgb(219, 219, 219);"><br>
                          </td>
                          <td nowrap="nowrap" style="width: 8.89%; vertical-align: bottom; background-color: rgb(219, 219, 219);">
                            <div style="font-weight: bold;">
                              <div style="text-align: center; font-weight: bold;">FOR</div>
                            </div>
                          </td>
                          <td nowrap="nowrap" style="width: 8.89%; vertical-align: bottom; background-color: rgb(219, 219, 219);">
                            <div style="text-align: center; font-weight: bold;">AGAINST</div>
                          </td>
                          <td style="width: 5.06%; vertical-align: top; background-color: rgb(219, 219, 219);">
                            <div style="text-align: center; font-weight: bold;">ABSTAIN</div>
                          </td>
                        </tr>
                        <tr>
                          <td nowrap="nowrap" style="width: 5.65%; vertical-align: top;">
                            <div style="text-align: center;">1(B).</div>
                          </td>
                          <td style="width: 65.14%; vertical-align: top;">
                            <div style="text-align: justify; margin-right: 12.6pt;">Approval of an Agreement and Plan of Merger between GGM and Guggenheim Strategic Opportunities Fund (the &#8220;Acquiring Fund&#8221;) (the &#8220;GGM Merger Agreement&#8221;), as it may be
                              amended from time to time, which would effect the merger of GGM with and into the Acquiring Fund (a &#8220;Merger&#8221;).</div>
                          </td>
                          <td nowrap="nowrap" style="width: 8.89%; vertical-align: middle;">
                            <div style="text-align: center; font-size: 24pt;">&#9675;</div>
                          </td>
                          <td nowrap="nowrap" style="width: 8.89%; vertical-align: middle;">
                            <div style="text-align: center; font-size: 24pt;">&#9675;</div>
                          </td>
                          <td nowrap="nowrap" style="width: 11.42%; vertical-align: middle;">
                            <div style="text-align: center; font-size: 24pt;">&#9675;</div>
                          </td>
                        </tr>

                    </table>
                    <div><br>
                    </div>
                    <div style="text-align: center; font-size: 18pt; font-weight: bold;">THANK YOU FOR VOTING</div>
                  </div>
                </div>
              </div>
            </div>
          </div>
        </div>
      </div>
    </div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
