# EDGAR Filing Document

**Accession Number:** 0001642563
**File Stem:** 0001193125-23-002480
**Filing Date:** 2023-1
**Character Count:** 14144
**Document Hash:** f9a8fac9e3c738aad101b046bff1add5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-002480.hdr.sgml**: 20230105

**ACCESSION NUMBER**: 0001193125-23-002480

**CONFORMED SUBMISSION TYPE**: SC TO-I/A

**PUBLIC DOCUMENT COUNT**: 4

**FILED AS OF DATE**: 20230105

**DATE AS OF CHANGE**: 20230105

**SUBJECT COMPANY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Guggenheim Energy & Income Fund
- **CENTRAL INDEX KEY:** 0001642563
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** SC TO-I/A
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 005-89903
- **FILM NUMBER:** 23512137

**BUSINESS ADDRESS:**
- **STREET 1:** 227 WEST MONROE STREET
- **CITY:** CHICAGO
- **STATE:** IL
- **ZIP:** 60606
- **BUSINESS PHONE:** 312-827-0100

**MAIL ADDRESS:**
- **STREET 1:** 227 WEST MONROE STREET
- **CITY:** CHICAGO
- **STATE:** IL
- **ZIP:** 60606
**FILED BY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Guggenheim Energy & Income Fund
- **CENTRAL INDEX KEY:** 0001642563
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** SC TO-I/A

**BUSINESS ADDRESS:**
- **STREET 1:** 227 WEST MONROE STREET
- **CITY:** CHICAGO
- **STATE:** IL
- **ZIP:** 60606
- **BUSINESS PHONE:** 312-827-0100

**MAIL ADDRESS:**
- **STREET 1:** 227 WEST MONROE STREET
- **CITY:** CHICAGO
- **STATE:** IL
- **ZIP:** 60606

As filed with the Securities and Exchange Commission on January 5, 2023

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**United States** <br>**Securities and Exchange Commission**

**Washington, D.C. 20549**

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**SCHEDULE TO**

Tender Offer Statement Under Section 14(d)(1) or 13(e)(1) <br>of the Securities Exchange Act of 1934

**Guggenheim Energy & Income Fund**

(Name of Subject Company (issuer))

**Guggenheim Energy & Income Fund**

(Name of Filing Person (offeror))

Common Shares of Beneficial Interest, $0.01 Par Value Per Share

(Title of Class of Securities)

40169Q105

(CUSIP Number of Class of Securities)

**Amy J. Lee** <br>**Guggenheim Funds Investment Advisors, LLC** <br>**227 West Monroe Street** <br>**Chicago, Illinois 60606** <br>**(312) 827-0100**

(Name, Address and Telephone Number of Person Authorized to Receive Notices <br>and Communications on Behalf of the Filing Person(s))

*Copies to:* 

Amy J. Lee 227 West Monroe Street Chicago, Illinois 60606 Julien Bourgeois Dechert LLP 1900 K Street, NW Washington, DC 20006

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

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| | | |
|:---|:---|:---|
| ☐ | Check the box if the filing relates solely to preliminary communications made before the commencement of a tender offer. | Check the box if the filing relates solely to preliminary communications made before the commencement of a tender offer. |
| &nbsp;&nbsp;&nbsp; Check the appropriate boxes below to designate any transactions to which the statement relates: | &nbsp;&nbsp;&nbsp; Check the appropriate boxes below to designate any transactions to which the statement relates: | &nbsp;&nbsp;&nbsp; Check the appropriate boxes below to designate any transactions to which the statement relates: |
| ☐ | third party tender offer subject to Rule 14d-1. | third party tender offer subject to Rule 14d-1. |
| ☒ | issuer tender offer subject to Rule 13e-4. | issuer tender offer subject to Rule 13e-4. |
| ☐ | going-private transaction subject to Rule 13e-3. | going-private transaction subject to Rule 13e-3. |
| ☐ | amendment to Schedule 13D under Rule 13d-2. | amendment to Schedule 13D under Rule 13d-2. |
| Check the following box if the filing is a final amendment reporting the results of the tender offer. | Check the following box if the filing is a final amendment reporting the results of the tender offer. | ☒ |

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This Final Amendment relates to the Issuer Tender Offer Statement on Schedule TO (the "Statement") originally filed on December 2, 2022 by Guggenheim Energy & Income Fund, a Delaware statutory trust (the "Fund") in connection with an offer by the Fund (the "Offer") to purchase for cash up to 2.5% of the Fund's outstanding shares of Common Shares of Beneficial Interest, par value $0.01 per share (the "Shares"), or up to 1,169 Shares, upon the terms and subject to the conditions contained in the Offer to Purchase dated December 2, 2022 (the "Offer to Purchase") and the related Letter of Transmittal.

This is the Final Amendment to the Statement and is being filed to report the results of the Offer. Capitalized terms not otherwise defined herein shall have the meanings ascribed to them in the Offer to Purchase.

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The following information is furnished pursuant to Rule 13e-4(c)(4):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. The Offer expired at 5:00 p.m., New York time, on January 3, 2023.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. 5,380 Shares of the Fund were validly tendered and not withdrawn prior to the expiration of the Offer, and 1,169 of those Shares were accepted for repurchase by the Company in accordance with the terms of the Offer.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. The Shares were repurchased at a price of $644.88, the Fund's net asset value per Share as of 4:00 P.M., New York City Time, on January 3, 2023.

Except as specifically provided herein, the information contained in the Statement, as amended, and the Letter of Transmittal remains unchanged and this Amendment does not modify any of the information previously reported on the Statement, as amended, or the Letter of Transmittal.

**Item 12(a).**

**Exhibits** 

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| (a)(1)(i) | Offer to Purchase, dated December 2, 2022<sup>\*</sup> <br>|
| (a)(1)(ii) | Form of Letter of Transmittal<sup>\*</sup> <br>|
| (a)(1)(iii) | Letter to Shareholders<sup>\*</sup> <br>|
| (a)(2) |  |
| (a)(3) | Not applicable |
| (a)(4) | Not applicable |
| (a)(5) | Press Release, dated December 2, 2022<sup>\*</sup> <br>|
| (a)(6) | Press Release, dated January 5, 2023<sup>+</sup> <br>|
| (b) |  |
| (d) |  |
| (g) |  |
| (h) |  |

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**Item 12(b).**

**Filing Fees** 

Filing Fee Exhibit<sup>+</sup>

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+Filed herewith.

\*

Previously filed with the Schedule TO-I on December 2, 2022.

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**SIGNATURE**

After due inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.

GUGGENHEIM ENERGY & INCOME FUND<br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

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| | |
|:---|:---|
| By: | /s/ Mark E. Mathiasen |
| Name: | Mark E. Mathiasen |
| Title: | Secretary |

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Date: January 5, 2023

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**Exhibit Index** 

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| (a)(6) | Press Release, dated January 5, 2023 |
|  | Filing Fee Exhibit |

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## Ex-99.A6

![](g193487guggenheim_logo.jpg)

**Exhibit (a)(6)**

**Guggenheim Energy & Income Fund Announces Final Results of Tender Offer**

**NEW YORK, NY, January 5, 2023** – Guggenheim Energy & Income Fund ("XGEIX" or the "Fund") announced today the final results for its tender offer for up to 1,169 common shares ("Shares") of the Fund (approximately 2.5% of the outstanding Shares) at a price equal to the Fund's net asset value per Share on the day on which the tender offer expired (the "Tender Offer"). The Tender Offer commenced on December 2, 2022 and expired on January 3, 2023.

A total of 5,380 Shares were duly tendered and not withdrawn. Because the number of Shares tendered exceeds 1,169 Shares, the Tender Offer has been oversubscribed. Therefore, in accordance with the terms and conditions specified in the Tender Offer, the Fund will purchase Shares from all tendering stockholders on a pro rata basis, disregarding fractions. Accordingly, on a pro rata basis, approximately 22% of Shares for each stockholder who properly tendered Shares have been accepted for payment. The Fund expects to transmit payment to purchase the duly tendered and accepted Shares on or about January 6, 2023. The purchase price of properly tendered Shares is $644.88 per Share, equal to the net asset value per Share as of January 3, 2023 (the expiration date of the Tender Offer). Shares that were tendered but not accepted for purchase and Shares that were not tendered will remain outstanding.

Questions regarding the Tender Offer may be directed to Georgeson LLC, the information agent for the tender offer, at (888) 565-5190.

**About Guggenheim Investments**

Guggenheim Investments is the global asset management and investment advisory division of Guggenheim Partners, LLC ("Guggenheim"), with over $218 billion\* in assets under management across fixed income, equity, and alternative strategies. We focus on the return and risk needs of insurance companies, corporate and public pension funds, sovereign wealth funds, endowments and foundations, consultants, wealth managers, and high-net-worth investors. Our 250+ investment professionals perform rigorous research to understand market trends and identify undervalued opportunities in areas that are often complex and underfollowed. This approach to investment management has enabled us to deliver innovative strategies providing diversification opportunities and attractive long-term results.

Guggenheim Investments includes Guggenheim Funds Investment Advisors, LLC ("GFIA") and Guggenheim Partners Investment Management, LLC ("GPIM"). GFIA serves as Investment Adviser for XGEIX. GPIM serves as Investment Sub-Adviser for XGEIX.

\* Assets under management are as of 09.30.2022 and include leverage of $17.0bn. Guggenheim Investments represents the following affiliated investment management businesses of Guggenheim Partners, LLC: Guggenheim Partners Investment Management, LLC, Security Investors, LLC, Guggenheim Funds Distributors, LLC, Guggenheim Funds Investment Advisors, LLC, Guggenheim Partners Advisors, LLC, Guggenheim Corporate Funding, LLC, Guggenheim Partners Europe Limited, Guggenheim Partners Japan Limited, GS GAMMA Advisors, LLC, and Guggenheim Partners India Management.

This information does not represent an offer to sell securities of the Fund and it is not soliciting an offer to buy securities of the Fund. An investment in the Fund involves a high degree of risk. The Fund should be considered an illiquid investment. The Fund does not intend to apply for an exchange listing, and it is highly unlikely that a secondary market will exist for the purchase and sale of the Fund's common shares. You could lose some or all of your investment. An investment in the Fund is not appropriate for all investors and is not intended to be a complete investment program. The Fund is designed as a long-term investment for investors who are prepared to hold the Fund's common shares until the date of the Liquidity Event, and is not a trading vehicle. All investments are subject to risk, including possible loss of principal. Fixed income securities are subject to numerous risks, including but not limited to: credit, inflation, income, prepayment and interest rates risks. As interest rates rise, the value of fixed income securities fall. The Fund may invest without limitation in high-yield ("junk bonds"). High yield bonds ("junk bonds") are subject to higher credit risk and a greater risk of default. The Fund may invest all or a portion of its Managed Assets in illiquid securities. The Fund may make significant investments in securities for which there are no observable market prices; the prices of which must be estimated by the investment adviser. Investments in foreign securities involve risks, including the possibility of losses due to changes in currency exchange rates and negative developments in the political, economic or

Guggenheim Partners

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regulatory structure of specific countries or regions. These risks are greater in emerging markets. Leverage may result in greater volatility of net asset value (NAV) of common shares and increases a shareholder's risk of loss. Derivative instruments can be illiquid, may disproportionately increase losses and have a potentially large impact on Fund performance. Distributions are not guaranteed and are subject to change.

**Investors should consider the investment objectives and policies, risk considerations, charges and expenses of any investment before they invest. For this and more information, visit www.guggenheiminvestments.com or contact a securities representative or Guggenheim Funds Distributors, LLC 227 West Monroe Street, Chicago, IL 60606, 800-345-7999.**

**Analyst Inquiries**

William T. Korver

cefs@guggenheiminvestments.com

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

Not FDIC-Insured \| Not Bank-Guaranteed \| May Lose Value

Member FINRA/SIPC (1/23) 55461

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## Ex-Filing

**EX-Filing Fees** 

**Calculation of Filing Fee Tables** 

**SC TO-I/A** 

(Form Type)

**Guggenheim Energy & Income Fund** 

(Exact Name of Registrant as Specified in its Charter)

**Table 1 – Transaction Value** 

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| | | | |
|:---|:---|:---|:---|
|  | **Transaction<br>Valuation** | **Fee<br>rate** | **Amount of<br>Filing Fee** |
|  Fees to Be Paid |  | $110.20 |  |
|  Fees Previously Paid | $787356.57<sup>(a)</sup> |  | $86.77<sup>(b)</sup> |
|  **Total Transaction Valuation** | $787356.57<sup>(a)</sup> |  |  |
|  **Total Fees Due for Filing** |  |  | $86.77 |
|  **Total Fees Previously Paid** |  |  | $86.77 |
|  **Total Fee Offsets** |  |  | – |
|  **Net Fee Due** |  |  | $0.00 |

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(a) Estimated for purposes of calculating the amount of the filing fee only. Calculated as the aggregate maximum
purchase price to be paid for 1,169 Shares in the offer, based upon the net asset value per share of $673.53 as of December 1, 2022. The fee of $86.77 was paid in connection with the filing of the Schedule TO-I by Guggenheim Energy & Income Fund (File No. 005-89903) on December 2, 2022 (the "Schedule TO"). This is the final amendment to the
Schedule TO and is being filed to report the results of the offer.

(b) Calculated at $110.20 per $1,000,000 of the Transaction Valuation, pursuant to Rule 0-11 of the Securities Exchange Act of 1934, as amended.