EX-FILING FEES

Calculation of Filing Fee Tables

Form N-2

(Form Type)

Guggenheim Strategic Opportunities Fund

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

Carry Forward Form Type

Carry Forward File Number

Carry Forward Initial effective date

Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward

Newly Registered Securities

Fees to Be Paid

Equity

Common shares of beneficial interest, $0.01 par value per share

Rule 457(o)

$836,680,000(1)

0.0001476

$123,493.97

Fees Previously Paid

Carry Forward Securities

Carry Forward Securities

Equity

Common shares of beneficial interest, $0.01 par value per share

Rule 415(a)(6)

$13,320,000(2)

N-2

333-259592

09/20/2021

$1,453.21

Total Offering Amounts

$850,000,000

$123,493.97

Total Fees Previously Paid

$0.00

Total Fee Offsets

$0.00

Net Fee Due

$123,493.97

(1) Estimated pursuant to Rule 457(o) under the Securities Act of 1933, as amended, solely for the purpose of determining the registration fee. The proposed maximum offering price per security will be determined, from time to time, by the Registrant in connection with the sale by the Registrant of the securities registered under the registration statement.

(2) Pursuant to Rule 415(a)(6) under the Securities Act, the Registrant is carrying forward $13,320,000 aggregate principal offering price of unsold common shares of beneficial interest (the “Unsold Shares”) that were previously registered for sale under a Registration Statement on Form N-2 effective on September 20, 2021 (File No. 333-259592) (the “Prior Registration Statement”). Pursuant to Rule 415(a)(6) under the Securities Act, the filing fees previously paid with respect to the Unsold Shares will continue to be applied to such Unsold Shares. Pursuant to Rule 415(a)(6) under the Securities Act, the offering of Unsold Shares under the Prior Registration Statement will be deemed terminated as of the date of effectiveness of this Registration Statement.