<SEC-DOCUMENT>0001415889-23-004868.txt : 20230314
<SEC-HEADER>0001415889-23-004868.hdr.sgml : 20230314
<ACCEPTANCE-DATETIME>20230314185720
ACCESSION NUMBER:		0001415889-23-004868
CONFORMED SUBMISSION TYPE:	4/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20230313
FILED AS OF DATE:		20230314
DATE AS OF CHANGE:		20230314

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			TOUPIN RONALD E JR
		CENTRAL INDEX KEY:			0001254593

	FILING VALUES:
		FORM TYPE:		4/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-21982
		FILM NUMBER:		23732644

	MAIL ADDRESS:	
		STREET 1:		117 ASHLAND AVENUE
		CITY:			RIVER FOREST
		STATE:			IL
		ZIP:			60305

ISSUER:		

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

	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>4/A
<SEQUENCE>1
<FILENAME>form4a-03142023_100310.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0306</schemaVersion>

    <documentType>4/A</documentType>

    <periodOfReport>2023-03-13</periodOfReport>

    <dateOfOriginalSubmission>2023-03-13</dateOfOriginalSubmission>

    <issuer>
        <issuerCik>0001380936</issuerCik>
        <issuerName>GUGGENHEIM STRATEGIC OPPORTUNITIES FUND</issuerName>
        <issuerTradingSymbol>GOF</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001254593</rptOwnerCik>
            <rptOwnerName>TOUPIN RONALD E JR</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>227 W. MONROE STREET</rptOwnerStreet1>
            <rptOwnerStreet2>7TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>CHICAGO</rptOwnerCity>
            <rptOwnerState>IL</rptOwnerState>
            <rptOwnerZipCode>60606</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>true</isDirector>
            <isOfficer>false</isOfficer>
            <isTenPercentOwner>false</isTenPercentOwner>
            <isOther>true</isOther>
            <officerTitle></officerTitle>
            <otherText>TRUSTEE</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2023-03-13</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>0</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>15294.193</value>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">A previous transaction was incorrectly reported under this Registrant on March 13, 2023 (Accession Number 0001415889-23-004718) on behalf of Mr. Toupin.  This filing serves the sole purpose of voiding the previous filing.  A Form 4 for the previous transaction was subsequently filed with the correct Registrant on March 13, 2023.</footnote>
        <footnote id="F2">Total amount of securities held by Mr. Toupin as reported on his most recently filed Form 4, dated October 12, 2022 (Accession No. 0001415889-22-010474).</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Ronald E. Toupin Jr., by Mark E. Mathiasen Pursuant to a Power of Attorney</signatureName>
        <signatureDate>2023-03-14</signatureDate>
    </ownerSignature>
</ownershipDocument>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>ex24-03142023_100310.htm
<TEXT>
<!DOCTYPE html PUBLIC "-//IETF//DTD HTML//EN">
<html><head><title>ex24-03142023_100310.htm</title></head><body style="margin-top:0;font-family:Times New Roman; font-size:10pt; color:#000000">
<p style="margin:0px; font-size:12pt" align="center"><b>POWER OF ATTORNEY</b></p>
<p style="margin:0px"><br></p>
<p style="margin:0px; text-indent:48px; font-size:12pt" align="justify">The undersigned, being a person required to file statements under Section 16(a) of the Securities Exchange Act of 1934 (the <font style="font-family:Arial Unicode MS,Times New Roman">&ldquo;</font>1934 Act<font style="font-family:Arial Unicode MS,Times New Roman">&rdquo;</font>) and Section 30(h) of the Investment Company Act of 1940 (the <font style="font-family:Arial Unicode MS,Times New Roman">&ldquo;</font>1940 Act<font style="font-family:Arial Unicode MS,Times New Roman">&rdquo;</font>) with respect to certain closed-end investment companies advised or serviced by Guggenheim Funds Investment Advisors, LLC or its affiliates, as listed on <u>Annex A</u> hereto as may be amended from time to time (the <font style="font-family:Arial Unicode MS,Times New Roman">&ldquo;</font>Guggenheim Closed-End Funds<font style="font-family:Arial Unicode MS,Times New Roman">&rdquo;</font>), hereby authorizes, designates and appoints Amy J. Lee, Mark E. Mathiasen and Michael P. Megaris to act as such person<font style="font-family:Arial Unicode MS,Times New Roman">&rsquo;</font>s true and lawful attorney-in-fact and agents, each with full power of substitution and resubstitution and full power to act alone and without the other, for the undersigned and in the undersigned<font style="font-family:Arial Unicode MS,Times New Roman">&rsquo;</font>s name, place and stead, in any and all capacities, to execute, acknowledge, deliver and file any and all statements on Form 3, Form 4 and For 5 and any successor forms adopted by the Securities Exchange Commission (the <font style="font-family:Arial Unicode MS,Times New Roman">&ldquo;</font>Commission<font style="font-family:Arial Unicode MS,Times New Roman">&rdquo;</font>), as required by the 1934 Act and the 1940 Act, and the rules and regulations thereunder, and to take such other actions as such attorney-in-fact may deem necessary or appropriate in connection with such statements (including without limitation, completing, executing and filing with the Commission an application for EDGAR codes (i.e., Central Index Key (<font style="font-family:Arial Unicode MS,Times New Roman">&ldquo;</font>CIK<font style="font-family:Arial Unicode MS,Times New Roman">&rdquo;</font>) and the CIK confirmation code (<font style="font-family:Arial Unicode MS,Times New Roman">&ldquo;</font>CCC<font style="font-family:Arial Unicode MS,Times New Roman">&rdquo;</font>)) on Form ID) hereby confirming and ratifying all actions that such attorney-in-fact has taken or may take in reliance hereon. &nbsp;This power of attorney supersedes any previous versions of same, and shall be valid from the date hereof until the undersigned no longer has an obligation to file statements under the acts cited above with respect to the Guggenheim Closed-End Funds, or until specifically revoked by the undersigned, and shall be automatically revoked with respect to any attorney in the event that such attorney is no longer affiliated with Guggenheim Funds Investment Advisors, LLC or its affiliates.</p>
<p style="margin:0px" align="justify"><br></p>
<p style="margin:0px; text-indent:48px; font-size:12pt" align="justify">IN WITNESS WHEREOF, the undersigned has executed this Power of Attorney on the 18<sup>th</sup> day of October, 2021.</p>
<p style="margin:0px" align="justify"><br></p>
<p style="margin:0px" align="justify"><br></p>
<p style="margin:0px" align="justify"><br></p>
<p style="margin:0px; text-indent:48px; font-size:12pt" align="justify">Signature:</p>
<p style="margin:0px" align="justify"><br></p>
<p style="margin:0px" align="justify"><br></p>
<p style="margin:0px" align="justify"><br></p>
<p style="margin:0px; text-indent:48px; font-size:12pt" align="justify"><u>/s/ Ronald E. Toupin, Jr.</u></p>
<p style="margin:0px; text-indent:48px; font-size:12pt" align="justify">Ronald E. Toupin, Jr., Trustee</p>
<p style="margin:0px" align="center"><br><br></p>
<hr style="margin-bottom: 9.6px; padding-top: 9.6px;" noshade size="1"><p style="margin:0px; font-size:12pt; page-break-before:always" align="center"><u>Annex A</u></p>
<p style="margin:0px" align="justify"><br></p>
<p style="margin:0px; text-indent:48px; font-size:12pt" align="justify">Fiduciary/Claymore Energy Infrastructure Fund (<font style="font-family:Arial Unicode MS,Times New Roman">&ldquo;</font>FMO<font style="font-family:Arial Unicode MS,Times New Roman">&rdquo;</font>)</p>
<p style="margin:0px; text-indent:48px; font-size:12pt" align="justify">Guggenheim Taxable Municipal Bond &amp; Investment Grade Debt Trust (<font style="font-family:Arial Unicode MS,Times New Roman">&ldquo;</font>GBAB<font style="font-family:Arial Unicode MS,Times New Roman">&rdquo;</font>)</p>
<p style="margin:0px; text-indent:48px; font-size:12pt" align="justify">Guggenheim Credit Allocation Fund (<font style="font-family:Arial Unicode MS,Times New Roman">&ldquo;</font>GGM<font style="font-family:Arial Unicode MS,Times New Roman">&rdquo;</font>)</p>
<p style="margin:0px; text-indent:48px; font-size:12pt" align="justify">Guggenheim Strategic Opportunities Fund (<font style="font-family:Arial Unicode MS,Times New Roman">&ldquo;</font>GOF<font style="font-family:Arial Unicode MS,Times New Roman">&rdquo;</font>)</p>
<p style="margin:0px; text-indent:48px; font-size:12pt" align="justify">Guggenheim Enhanced Equity Income Fund (<font style="font-family:Arial Unicode MS,Times New Roman">&ldquo;</font>GPM<font style="font-family:Arial Unicode MS,Times New Roman">&rdquo;</font>)</p>
<p style="margin:0px; text-indent:48px; font-size:12pt" align="justify">Guggenheim Energy &amp; Income Fund (<font style="font-family:Arial Unicode MS,Times New Roman">&ldquo;</font>XGEIX<font style="font-family:Arial Unicode MS,Times New Roman">&rdquo;</font>)</p>
<p style="margin:0px; text-indent:48px; font-size:12pt" align="justify">Guggenheim Active Allocation Fund (<font style="font-family:Arial Unicode MS,Times New Roman">&ldquo;</font>GUG<font style="font-family:Arial Unicode MS,Times New Roman">&rdquo;</font>)</p>
<p style="margin:0px" align="justify"><br></p>
<p style="margin:0px" align="justify"><br></p>
<p style="margin:0px"><br></p>
<p style="margin:0px"><br><br></p>
</body></html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
