    <SEC-DOCUMENT>0001398344-21-014392-index.html : 20210715
    <SEC-HEADER>0001398344-21-014392.hdr.sgml : 20210715
    <ACCEPTANCE-DATETIME>20210715102158
    ACCESSION NUMBER:		0001398344-21-014392
    CONFORMED SUBMISSION TYPE:	40-17G
    PUBLIC DOCUMENT COUNT:		1
    FILED AS OF DATE:		20210715
    DATE AS OF CHANGE:		20210715
    EFFECTIVENESS DATE:		20210715

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Saba Capital Income & Opportunities Fund
    		CENTRAL INDEX KEY:			0000826020
    		IRS NUMBER:				956874587
    		STATE OF INCORPORATION:			MA
    		FISCAL YEAR END:			0228

    	FILING VALUES:
    		FORM TYPE:		40-17G
    		SEC ACT:		1940 Act
    		SEC FILE NUMBER:	811-05410
    		FILM NUMBER:		211091930

    	BUSINESS ADDRESS:
    		STREET 1:		SABA CAPITAL INCOME & OPPORTUNITIES FUND
    		STREET 2:		7337 E. DOUBLETREE RANCH ROAD, STE 100
    		CITY:			SCOTTSDALE
    		STATE:			AZ
    		ZIP:			85258
    		BUSINESS PHONE:		4804773000

    	MAIL ADDRESS:
    		STREET 1:		SABA CAPITAL INCOME & OPPORTUNITIES FUND
    		STREET 2:		7337 E. DOUBLETREE RANCH ROAD, STE 100
    		CITY:			SCOTTSDALE
    		STATE:			AZ
    		ZIP:			85258

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	Voya PRIME RATE TRUST
    		DATE OF NAME CHANGE:	20140421

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	ING PRIME RATE TRUST
    		DATE OF NAME CHANGE:	20020205

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	PILGRIM AMERICA PRIME RATE TRUST
    		DATE OF NAME CHANGE:	19960518
    </SEC-HEADER>
    <DOCUMENT>
    <TYPE>40-17G
    <SEQUENCE>1
    <FILENAME>fp0067302_4017g.pdf
    <TEXT>
    Document 1 - file: fp0067302_4017g.pdf

    </DOCUMENT>
    </SEC-DOCUMENT>