<SEC-DOCUMENT>0001665198-24-000010.txt : 20241029
<SEC-HEADER>0001665198-24-000010.hdr.sgml : 20241029
<ACCEPTANCE-DATETIME>20241029171209
ACCESSION NUMBER:		0001665198-24-000010
CONFORMED SUBMISSION TYPE:	SCHEDULE 13G
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241029

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:		SCHEDULE 13G
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-39691
		FILM NUMBER:		241406640

	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:			Kovitz Investment Group Partners, LLC
		CENTRAL INDEX KEY:			0001665198
		ORGANIZATION NAME:           	
		IRS NUMBER:				475657416
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G

	BUSINESS ADDRESS:	
		STREET 1:		71 S WACKER DR.
		STREET 2:		SUITE 1860
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606
		BUSINESS PHONE:		312-334-7300

	MAIL ADDRESS:	
		STREET 1:		71 S WACKER DR.
		STREET 2:		SUITE 1860
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606
</SEC-HEADER>
<DOCUMENT>
<TYPE>SCHEDULE 13G
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001665198</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



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  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>Shares New</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>09/30/2024</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0000826020</issuerCik>
        <issuerName>Saba Capital Income &amp; Opportunities Fund</issuerName>
        <issuerCusip>78518H202</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>SABA CAPITAL INCOME &amp; OPPORTUNITIES FUND</com:street1>
          <com:street2>7337 E. DOUBLETREE RANCH ROAD, STE 100</com:street2>
          <com:city>SCOTTSDALE</com:city>
          <com:stateOrCountry>AZ</com:stateOrCountry>
          <com:zipCode>85258</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Kovitz Investment Group Partners, LLC</reportingPersonName>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>2471071.64</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>2471071.64</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>2471071.64</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>5.8</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Saba Capital Income &amp; Opportunities Fund</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>SABA CAPITAL INCOME &amp; OPPORTUNITIES FUND, 7337 E. DOUBLETREE RANCH ROAD, STE 100, SCOTTSDALE, ARIZONA, 85258</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Kovitz Investment Group Partners, LLC</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>71 SOUTH WACKER DRIVE, SUITE 1860, CHICAGO, IL 6060</principalBusinessOfficeOrResidenceAddress>
        <citizenship>DELAWARE</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
        <typeOfPersonFiling>IA</typeOfPersonFiling>
      </item3>
      <item4>
        <amountBeneficiallyOwned>2,471,071.64</amountBeneficiallyOwned>
        <classPercent>5.8</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>2,471,071.64</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>2,471,071.64</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
        <classOwnership5PercentOrLess>N</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under &amp;#167; 240.14a-11.

</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>Kovitz Investment Group Partners, LLC</reportingPersonName>
      <signatureDetails>
        <signature>Jeremy Wilson</signature>
        <title>Chief Compliance Officer</title>
        <date>10/29/2024</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
