<SEC-DOCUMENT>0001510281-24-000379.txt : 20240719
<SEC-HEADER>0001510281-24-000379.hdr.sgml : 20240719
<ACCEPTANCE-DATETIME>20240719155525
ACCESSION NUMBER:		0001510281-24-000379
CONFORMED SUBMISSION TYPE:	144
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240719
DATE AS OF CHANGE:		20240719

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:		144
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	811-05410
		FILM NUMBER:		241127764

	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

REPORTING-OWNER:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Saba Capital Management, L.P.
		CENTRAL INDEX KEY:			0001510281
		ORGANIZATION NAME:           	
		IRS NUMBER:				800361690
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		144

	BUSINESS ADDRESS:	
		STREET 1:		405 LEXINGTON AVENUE
		STREET 2:		58TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10174
		BUSINESS PHONE:		212-542-4635

	MAIL ADDRESS:	
		STREET 1:		405 LEXINGTON AVENUE
		STREET 2:		58TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10174
</SEC-HEADER>
<DOCUMENT>
<TYPE>144
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
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  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001510281</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000826020</issuerCik>
      <issuerName>Saba Capital Income &amp; Opportunities Fund</issuerName>
      <secFileNumber>811-05410</secFileNumber>
      <issuerAddress>
        <com:street1>SABA CAPITAL INCOME &amp; OPPORTUNITIES FUND</com:street1>
        <com:street2>405 Lexington Avenue, 58th Floor</com:street2>
        <com:city>New York</com:city>
        <com:stateOrCountry>NY</com:stateOrCountry>
        <com:zipCode>10174</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>2125423610</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Saba Capital Management, L.P.</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Investment Manager</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Fidelity Capital Markets</name>
        <address>
          <com:street1>155 Seaport Boulevard</com:street1>
          <com:city>Boston</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02210</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>596406</noOfUnitsSold>
      <aggregateMarketValue>4309033.00</aggregateMarketValue>
      <noOfUnitsOutstanding>42529493</noOfUnitsOutstanding>
      <approxSaleDate>07/19/2024</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>FBN Securities</name>
        <address>
          <com:street1>120 Broadway</com:street1>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10271</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>596406</noOfUnitsSold>
      <aggregateMarketValue>4309033.00</aggregateMarketValue>
      <noOfUnitsOutstanding>42529493</noOfUnitsOutstanding>
      <approxSaleDate>07/19/2024</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Sanford C Bernstein &amp; Co</name>
        <address>
          <com:street1>1345 Avenue of the Americas</com:street1>
          <com:city>New York </com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10105</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>596406</noOfUnitsSold>
      <aggregateMarketValue>4309033.00</aggregateMarketValue>
      <noOfUnitsOutstanding>42529493</noOfUnitsOutstanding>
      <approxSaleDate>07/19/2024</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>BoA Securities Inc.</name>
        <address>
          <com:street1>One Bryant Park</com:street1>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10036</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>596406</noOfUnitsSold>
      <aggregateMarketValue>4309033.00</aggregateMarketValue>
      <noOfUnitsOutstanding>42529493</noOfUnitsOutstanding>
      <approxSaleDate>07/19/2024</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>CIBC</name>
        <address>
          <com:street1>1 Battery Pl </com:street1>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10004</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>596406</noOfUnitsSold>
      <aggregateMarketValue>4309033.00</aggregateMarketValue>
      <noOfUnitsOutstanding>42529493</noOfUnitsOutstanding>
      <approxSaleDate>07/19/2024</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>08/01/2018</acquiredDate>
      <natureOfAcquisitionTransaction>Shares purchased in the open market at prevailing market price</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Various unaffiliated third party brokers</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>596406</amountOfSecuritiesAcquired>
      <paymentDate>08/01/2018</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <remarks>Securities were purchased on various dates between 8/1/2018 and 4/30/2020.</remarks>
    <noticeSignature>
      <noticeDate>07/19/2024</noticeDate>
      <signature>Benjamin D. Vice</signature>
    </noticeSignature>
  </formData>
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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
