<SEC-DOCUMENT>0001649910-24-000002-index.html : 20240212
<SEC-HEADER>0001649910-24-000002.hdr.sgml : 20240212
<ACCEPTANCE-DATETIME>20240212163714
ACCESSION NUMBER:		0001649910-24-000002
CONFORMED SUBMISSION TYPE:	SC 13G
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240212
DATE AS OF CHANGE:		20240212

SUBJECT COMPANY:	

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

	FILING VALUES:
		FORM TYPE:		SC 13G
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-39691
		FILM NUMBER:		24620618

	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

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Relative Value Partners Group, LLC
		CENTRAL INDEX KEY:			0001649910
		ORGANIZATION NAME:           	
		IRS NUMBER:				474067697

	FILING VALUES:
		FORM TYPE:		SC 13G

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		847-513-6300

	MAIL ADDRESS:	
		STREET 1:		1033 SKOKIE BLVD.
		STREET 2:		SUITE 470
		CITY:			NORTHBROOK
		STATE:			IL
		ZIP:			60062
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G
<SEQUENCE>1
<FILENAME>rvp13gfeb2023brw.txt
<TEXT>
Document 1 - file: rvp13gfeb2023brw.txt

</DOCUMENT>
</SEC-DOCUMENT>