KKR INCOME OPPORTUNITIES FUND
555 California Street, 50th Floor
San Francisco, California 94104
January 11, 2023
VIA EDGAR
Division of Investment Management
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attn: Ms. Ashley Vroman-Lee
| Re: | KKR Income Opportunities Fund |
Registration Statement on Form N-2
File Nos. 333-268584; 811-22543
Dear Ms. Vroman-Lee:
In accordance with Rule 461 under the Securities Act of 1933, as amended, KKR Income Opportunities Fund, a Delaware statutory trust (the “Company”), respectfully requests acceleration of the effective date of Pre-Effective Amendment No. 2 to the Company’s Registration Statement on Form N-2 (File Nos. 333-268584; 811-22543) (the “Registration Statement”) so that it may become effective at 12:00 p.m., Eastern time, on Friday, January 13, 2023, or as soon as practicable thereafter.
Please call William J. Bielefeld of Dechert LLP at (202) 261-3386 with any questions or comments regarding this letter, or if he may assist you in any way.
| Sincerely, | ||||
| KKR Income Opportunities Fund | ||||
| By: | /s/ Lori Hoffman | |||
| Name: |
Lori Hoffman | |||
| Title: |
Secretary and Vice President | |||