<SEC-DOCUMENT>0001821268-21-000430.txt : 20211025
<SEC-HEADER>0001821268-21-000430.hdr.sgml : 20211025
<ACCEPTANCE-DATETIME>20211025100717
ACCESSION NUMBER:		0001821268-21-000430
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20211025
ITEM INFORMATION:		Other Events
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20211025
DATE AS OF CHANGE:		20211025

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:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-21982
		FILM NUMBER:		211342427

	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>8-K
<SEQUENCE>1
<FILENAME>gug831438k.htm
<DESCRIPTION>GOF
<TEXT>
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  <div style="text-align: center; font-size: 18pt; font-weight: bold;">UNITED STATES</div>
  <div style="text-align: center; font-size: 18pt; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
  <div style="text-align: center; font-weight: bold;">WASHINGTON, D.C. 20549</div>
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  <div style="text-align: center; font-size: 18pt; font-weight: bold;">FORM 8-K</div>
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  <div style="text-align: center; font-weight: bold;">CURRENT REPORT</div>
  <div style="text-align: center; font-weight: bold;">Pursuant to Section&#160;13 or 15(d) of the</div>
  <div style="text-align: center; font-weight: bold;">Securities Exchange Act of 1934</div>
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  <div style="text-align: center; font-weight: bold;">Date of report (Date of earliest event reported): October 25, 2021</div>
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  <div style="text-align: center; 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 Its Charter)</div>
  <div>&#160;</div>
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          <div style="text-align: center;">Delaware</div>
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          <div style="text-align: center;">811-21982</div>
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          <div>&#160;</div>
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          <div style="text-align: center;">20-5997403</div>
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          <div style="text-align: center;">of incorporation)</div>
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          <div>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;(Zip Code)</div>
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          <div style="text-align: center;">Registrant&#8217;s telephone number, including area code:&#160;&#160;(312) 827-0100</div>
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  <div>Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (<font style="font-style: italic;">see</font> General Instruction A.2. below):</div>
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          <div>Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</div>
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          <div>Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</div>
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  <div>Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (&#167;240.12b-2 of this chapter). Emerging
    growth company&#160;&#160; &#9723;</div>
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  If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.&#160; &#9723;
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  <div>Securities registered pursuant to Section&#160;12(b)&#160;of the Act:</div>
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          <div style="text-align: center; font-weight: bold;">Title&#160;of&#160;each&#160;class</div>
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          <div style="text-align: center; font-weight: bold;">Trading&#160;Symbol(s)</div>
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          <div style="text-align: center; font-weight: bold;">Name&#160;of&#160;each&#160;exchange&#160;on&#160;which&#160;registered</div>
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          <div style="text-align: center;">Common Shares of Beneficial Interest, $0.01 par value</div>
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          <div style="text-align: center;">GOF</div>
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  <div style="text-align: justify; font-weight: bold;">Item 8.01. Other Events.</div>
  <div style="text-align: justify;">&#160;</div>
  <div style="text-align: justify;">On October 25, 2021, the Registrant issued&#160;a press release, included herewith as Exhibit 99.1, and by this reference incorporated herein, announcing the completion of the merger of Guggenheim Enhanced Equity Income Fund
    (GPM) and Guggenheim Credit Allocation Fund (GGM) with and into the Registrant.</div>
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  <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;">Item 9.01. Financial Statements and Exhibits.</div>
  <div style="text-align: justify; margin-bottom: 12pt;">(d) <font style="font-style: italic;">Exhibits.</font></div>
  <div style="text-align: justify; margin-bottom: 12pt;"><a href="ex99901.htm">99.1 Guggenheim Strategic Opportunities Fund Press Release, dated October 25, 2021</a></div>
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  <div style="text-align: center; font-weight: bold;">SIGNATURES</div>
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  <div>Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</div>
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            <div style="font-weight: bold;">GUGGENHEIM STRATEGIC OPPORTUNITIES FUND</div>
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            <td style="width: 50%; vertical-align: top;">Date: October 25, 2021</td>
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              <div>By:</div>
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              <div><u>/s/ Mark E. Mathiasen</u></div>
              <div>Mark E. Mathiasen</div>
              <div>Secretary<u><br>
                </u></div>
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<DOCUMENT>
<TYPE>EX-99.9.01
<SEQUENCE>2
<FILENAME>ex99901.htm
<DESCRIPTION>GUGGENHEIM STRATEGIC OPPORTUNITIES FUND PRESS RELEASE
<TEXT>
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      <div style="font-size: 18pt;">Guggenheim Investments Announces Completion of the Mergers of GPM, GGM and GOF</div>
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      <div style="margin-top: 3pt; margin-bottom: 12pt;"><font style="font-weight: bold;">NEW YORK, NY, October 25, 2021 &#8211; </font>Guggenheim Investments announced today that the mergers (each, a &#8220;Merger&#8221; and together, the &#8220;Mergers&#8221;) of Guggenheim Enhanced
        Equity Income Fund (NYSE: GPM) and Guggenheim Credit Allocation Fund (NYSE: GGM) with and into Guggenheim Strategic Opportunities Fund (NYSE: GOF), each a closed-end fund (each, a &#8220;Fund&#8221; and together, the &#8220;Funds&#8221;), were completed prior to the open
        of the New York Stock Exchange on October 25, 2021.</div>
      <div style="margin-top: 3pt; margin-bottom: 12pt;">In the Mergers, common shareholders of GGM and GPM, receive newly issued common shares of GOF, the aggregate net asset value (not the market value) of which will equal the aggregate net asset value
        of their common shares, as determined at the close of business on October 22, 2021.</div>
      <div style="margin-top: 3pt; margin-bottom: 12pt;">Relevant details pertaining to the Mergers are as follows:</div>
      <table cellspacing="0" cellpadding="0" style="font-family: Arial; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="zf99d44c431384c848c9d0d463bec02d5">

          <tr>
            <td style="border-bottom: 2px solid #000000; border-left: 2px solid #000000; border-right: 2px solid #000000; border-top: 2px solid #000000; vertical-align: middle; width: 66.36%;">
              <div style="font-weight: bold;">Fund</div>
            </td>
            <td style="border-bottom: 2px solid #000000; border-left: 2px solid #000000; border-right: 2px solid #000000; border-top: 2px solid #000000; vertical-align: middle; width: 17.33%;">
              <div style="text-align: center; font-weight: bold;">NAV/Share ($)</div>
            </td>
            <td style="border-bottom: 2px solid #000000; border-left: 2px solid #000000; border-right: 2px solid #000000; border-top: 2px solid #000000; vertical-align: middle; width: 16.31%;">
              <div style="text-align: center; font-weight: bold;">Conversion Ratio</div>
            </td>
          </tr>
          <tr>
            <td style="width: 66.36%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
              <div>Guggenheim Strategic Opportunities Fund (GOF)</div>
            </td>
            <td style="width: 17.33%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
              <div style="text-align: center;">$16.82</div>
            </td>
            <td style="width: 16.31%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
              <div style="text-align: center;">N/A</div>
            </td>
          </tr>
          <tr>
            <td style="width: 66.36%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div>Guggenheim Credit Allocation Fund (GGM)</div>
            </td>
            <td style="width: 17.33%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">$18.89</div>
            </td>
            <td style="width: 16.31%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">1.12334682<br>
              </div>
            </td>
          </tr>
          <tr>
            <td style="width: 66.36%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
              <div>Guggenheim Enhanced Equity Income Fund (GPM)</div>
            </td>
            <td style="width: 17.33%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
              <div style="text-align: center;">$8.88</div>
            </td>
            <td style="width: 16.31%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
              <div style="text-align: center;">0.52792920</div>
            </td>
          </tr>

      </table>
      <div style="margin-top: 12pt; margin-bottom: 8pt;">In connection with the consummation of the Merger, as previously disclosed in the Combined Proxy Statement/Prospectus for the Merger, Mr. Perry Hollowell, previously a portfolio manager of GPM, was
        appointed as an additional portfolio manager of GOF. The other members of GOF&#8217;s portfolio management team remain unchanged, and GOF will continue to be subject to its current investment objectives, policies and restrictions. Mr. Hollowell joined
        Guggenheim in 2013 as the Senior Research Analyst on the Investment Research Team. Prior to joining Guggenheim, Mr. Hollowell worked at Goldman Sachs for six years as a Macro Portfolio Manager in the internal hedge fund &#8211; Principal Strategies. Mr.
        Hollowell holds a B.S. in Accounting and Finance from Georgetown University and an MBA from the University of Chicago Booth School of Business. Mr. Hollowell is also a charterholder of the Chartered Financial Analyst (CFA), Chartered Market
        Technician (CMT), and Chartered Alternative Investment Analyst (CAIA) designations.</div>
      <div style="margin-top: 6pt; margin-bottom: 3pt; font-weight: bold;">About Guggenheim Investments</div>
      <div style="margin-bottom: 8pt;">Guggenheim Investments is the global asset management and investment advisory division of Guggenheim Partners, LLC (&#8220;Guggenheim&#8221;), with over $259 billion<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">*</sup> in assets under management across fixed income,
        equity, and alternative strategies. We focus on the return and risk needs of insurance companies, corporate and public pension funds, sovereign wealth funds, endowments and foundations, </div>
      <div style="margin-bottom: 8pt;"> <br>
      </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="margin-bottom: 8pt;"> <br>
      </div>
      <div style="margin-bottom: 8pt;">consultants, wealth managers, and high-net-worth investors. Our 260+ investment professionals perform rigorous research to understand market trends and identify undervalued opportunities in areas that are often
        complex and underfollowed. This approach to investment management has enabled us to deliver innovative strategies providing diversification opportunities and attractive long-term results.</div>
      <div style="margin-bottom: 8pt;">Guggenheim Investments includes Guggenheim Funds Investment Advisors, LLC (&#8220;GFIA&#8221;) and Guggenheim Partners Investment Management (&#8220;GPIM&#8221;). GFIA serves as Investment Adviser for GOF. GPIM serves as Investment
        Sub-Adviser for GOF.</div>
      <div style="margin-top: 12pt; margin-bottom: 12pt;">* Assets under management are as of 09.30.2021 and include leverage of $17.9bn. Guggenheim Investments represents the following affiliated investment management businesses of Guggenheim Partners,
        LLC: Guggenheim Partners Investment Management, LLC, Security Investors, LLC, Guggenheim Funds Distributors, LLC, Guggenheim Funds Investment Advisors, LLC, Guggenheim Corporate Funding, LLC, Guggenheim Partners Europe Limited, Guggenheim Partners
        Fund Management (Europe) Limited, Guggenheim Partners Japan Limited, GS GAMMA Advisors, LLC, and Guggenheim Partners India Management.<br>
        <br>
      </div>
      <div style="margin-bottom: 8pt;">This information does not represent an offer to sell securities of the Funds and it is not soliciting an offer to buy securities of the Funds. There can be no assurance that the Funds will achieve their investment
        objectives. Investments in the Funds involve operating expenses and fees. The net asset value of the Funds will fluctuate with the value of the underlying securities. It is important to note that closed-end funds trade on their market value, not
        net asset value, and closed-end funds often trade at a discount to their net asset value. Past performance is not indicative of future performance.</div>
      <div style="margin-bottom: 8pt;">Certain statements contained in this press release may constitute forward-looking statements that involve a number of risks, uncertainties and other factors that could cause actual results to differ materially.
        Forward-looking statements speak only on the date at which such statements are made and Guggenheim undertakes no duty or obligation to update any forward-looking statements to reflect events or circumstances after the date of such statement.</div>
      <div style="margin-bottom: 8pt; font-weight: bold;">Investors should consider the investment objectives and policies, risk considerations, charges and expenses of any investment before they invest. For this and more information, visit
        www.guggenheiminvestments.com or contact a securities representative or Guggenheim Funds Distributors, LLC 227 West Monroe Street, Chicago, IL 60606, 800-345-7999.</div>
      <div style="margin-top: 6pt; margin-bottom: 3pt; font-weight: bold;">Analyst Inquiries</div>
      <div style="margin-bottom: 2pt;">William T. Korver</div>
      <div style="margin-bottom: 2pt;">800-345-7999</div>
      <div>cefs@guggenheiminvestments.com</div>
      <div style="margin-bottom: 8pt;"><br>
      </div>
      <div style="text-align: center; margin-bottom: 2pt;">Not FDIC-Insured&#160; |&#160; Not Bank-Guaranteed&#160; |&#160; May Lose Value</div>
      <div style="text-align: center; margin-bottom: 2pt;">Member FINRA/SIPC (#50065 10/21)</div>
    </div>
  </div>
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