SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP

FOUR TIMES SQUARE

NEW YORK 10036-6522

TEL: (212) 735-3000

FAX: (212) 735-2000

www.skadden.com

September 21, 2007

FIRM/AFFILIATE OFFICES

BOSTON CHICAGO HOUSTON LOS ANGELES PALO ALTO

SAN FRANCISCO WASHINGTON, D.C. WILMINGTON BEIJING BRUSSELS FRANKFURT HONG KONG LONDON MOSCOW MUNICH PARIS SINGAPORE SYDNEY TOKYO TORONTO VIENNA

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-1004

Attention: John Ganley

Re: BlackRock Strategic Income Opportunities Trust —

Initial Registration Statement on Form N-2

Ladies and Gentlemen:

Electronically transmitted herewith for filing on behalf of BlackRock Strategic Income Opportunities Trust  (the “Trust”) is the Trust’s initial registration statement on Form N-2 (the “Registration Statement”) under the Securities Act of 1933, as amended, and under the Investment Company Act of 1940, as amended.

If you have any questions or comments or require any additional information in connection with the Trust or the Registration Statement please telephone me at (212) 735-3406.

Very truly yours,

/s/ Michael Hoffman

Michael Hoffman

Enclosures