# EDGAR Filing Document

**Accession Number:** 0001515940
**File Stem:** 0001193125-23-006215
**Filing Date:** 2023-1
**Character Count:** 2369
**Document Hash:** d4070f178259d7332dd91d0e2f0e2c58
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-006215.hdr.sgml**: 20230216

**ACCESSION NUMBER**: 0001193125-23-006215

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230111

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** KKR Income Opportunities Fund
- **CENTRAL INDEX KEY:** 0001515940
- **IRS NUMBER:** 456168963
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 555 CALIFORNIA STREET
- **STREET 2:** 50TH FLOOR
- **CITY:** SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94104
- **BUSINESS PHONE:** 415-315-3620

**MAIL ADDRESS:**
- **STREET 1:** 555 CALIFORNIA STREET
- **STREET 2:** 50TH FLOOR
- **CITY:** SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94104

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** KKR Alternative Income Opportunities Fund
- **DATE OF NAME CHANGE:** 20130214

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** KKR Global Credit Opportunities Fund
- **DATE OF NAME CHANGE:** 20110318

KKR INCOME OPPORTUNITIES FUND

555 California Street, 50<sup>th</sup> 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 "<u>Company</u>"), 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 "<u>Registration Statemen</u>t") 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.

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| | | |
|:---|:---|:---|
|  | Sincerely, | Sincerely, |
|  | KKR Income Opportunities Fund | KKR Income Opportunities Fund |
| By: | /s/ Lori Hoffman | /s/ Lori Hoffman |
|  | Name: | Lori Hoffman |
|  | Title: | Secretary and Vice President |

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