# EDGAR Filing Document

**Accession Number:** 0001751156
**File Stem:** 0001398344-26-005079
**Filing Date:** 2026-3
**Character Count:** 8825
**Document Hash:** 3874184a5405a2860f30c14d2ddfff30
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001398344-26-005079.hdr.sgml**: 20260312

**ACCESSION NUMBER**: 0001398344-26-005079

**CONFORMED SUBMISSION TYPE**: NT-NCSR

**PUBLIC DOCUMENT COUNT**: 1

**CONFORMED PERIOD OF REPORT**: 20251231

**FILED AS OF DATE**: 20260312

**DATE AS OF CHANGE**: 20260312

**EFFECTIVENESS DATE**: 20260312

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ELLINGTON INCOME OPPORTUNITIES FUND
- **CENTRAL INDEX KEY:** 0001751156

**ORGANIZATION NAME:**
- **EIN:** 831646576
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** NT-NCSR
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-23389
- **FILM NUMBER:** 26746582

**BUSINESS ADDRESS:**
- **STREET 1:** 8000 NORMAN CENTER DRIVE
- **STREET 2:** SUITE 630
- **CITY:** MINNEAPOLIS
- **STATE:** MN
- **ZIP:** 55437
- **BUSINESS PHONE:** 952-897-5363

**MAIL ADDRESS:**
- **STREET 1:** 8000 NORMAN CENTER DRIVE
- **STREET 2:** SUITE 630
- **CITY:** MINNEAPOLIS
- **STATE:** MN
- **ZIP:** 55437

---

| | |
|:---|:---|
|  | OMB APPROVAL |
| **UNITED STATES**<br> **SECURITIES AND EXCHANGE COMMISSION**<br> **Washington, D.C. 20549** | OMB Number: 3235-0058<br> Expires: September 30, 2028 Estimated average burden<br> hours per response 2.50 |
| **FORM 12b-25** | SEC FILE NUMBER<br>|
| **NOTIFICATION OF LATE FILING** | CUSIP NUMBER<br>|

---

---

| | | | | |
|:---|:---|:---|:---|:---|
| *(Check one):* | [ ] Form 10-K | [ ] Form 20-F | [ ] Form 11-K |  |
|  | [ ] Form 10-Q | [ ] Form 10-D | [ ] Form N-CEN | [X] Form N-CSR |
|  | For Period Ended: |  |  |  |

---

---

| | |
|:---|:---|
| [ ] Transition Report on Form 10-K | [ ] Transition Report on Form 10-K |
| [ ] Transition Report on Form 20-F | [ ] Transition Report on Form 20-F |
| [ ] Transition Report on Form 11-K  | [ ] Transition Report on Form 11-K  |
| [ ] Transition Report on Form 10-Q | [ ] Transition Report on Form 10-Q |
| For the Transition Period Ended: <br>| December 31, 2025 |

---

---

| |
|:---|
| *Read Instruction (on back page) Before Preparing Form. Please Print or Type.* |
| **Nothing in this Form shall be construed to imply that the Commission has verified any information contained herein.** |

---

If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:

PART I — REGISTRANT INFORMATION

**Ellington Income Opportunities Fund**

Full Name of Registrant

Former Name if Applicable

8500 Normandale Lake Blvd, Ste 1900

Address of Principal Executive Office (Street and Number)

Minneapolis, MN 55437

City, State and Zip Code

SEC 1344 (01-19) Potential persons who are to respond to the collection of information contained in this Form are not required to respond unless the Form displays a currently valid OMB control number.

Board of Governors of the Federal Reserve System OMB Number 7100-0091 Approval expires August 31, 2026

**PART II — RULES 12b-25(b) AND (c)**

If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate)

[X] (a) The reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense

[X] (b) The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-CEN or Form N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and

[X] (c) The accountant's statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.

**PART III — NARRATIVE**

State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-CEN, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

The registrant encountered difficulties in the preparation of its financial statements and is in the process of completing the audit. Due to this delay, the Registrant is unable to complete the Form N-CSR and transmit the annual report to the shareholders for fiscal year ended December 31, 2025 within the prescribed time period without unreasonable effort or expense. With the preparation of the financial statements well in progress, the related accountant's audit and internal control reports would also be delayed. The Form N-CSR will be filed as soon as possible.

**PART IV — OTHER INFORMATION**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) Name and telephone number of person to contact in regard to this notification

<u>Philip Sineneng, Thompson Hine LLP</u> <u>614</u> <u>469-3217</u> <br> (Name) (Area Code) (Telephone Number)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) Have all other periodic reports required under Section 13 or 15(d) of
the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter
period that the registrant was required to file such report(s) been filed? If answer is no, identify report(s).

[X] Yes [ ] No

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) Is it anticipated that any significant change in results of operations from the corresponding period for
the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof?

[ ] Yes [X] No

If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be

2 of 5

made.

3 of 5

<u>Ellington Income Opportunities Fund</u> <br> (Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.

---

| | | | |
|:---|:---|:---|:---|
| Date | 3/12/2026 | By | /s/ Michael J. Sabre |

---

INSTRUCTION: The Form may be signed by an executive officer of the registrant or by any other duly authorized representative. The name and title of the person signing the Form shall be typed or printed beneath the signature. If the statement is signed on behalf of the registrant by an authorized representative (other than an executive officer), evidence of the representative's authority to sign on behalf of the registrant shall be filed with the Form.

---

| | |
|:---|:---|
| | **ATTENTION** |
| **Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).** | **Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).** |

---

**GENERAL INSTRUCTIONS**

&nbsp;&nbsp;&nbsp;&nbsp;1. This Form is required by Rule 12b-25 (17 CFR 240.12b-25) of the General Rules and Regulations under the Securities Exchange Act of
1934. &nbsp;&nbsp;&nbsp;&nbsp;2. One signed original and four conformed copies of this Form and amendments thereto must be completed and filed with the Securities
and Exchange Commission, Washington, D.C. 20549, in accordance with Rule 0-3 of the General Rules and Regulations under the Act. The information
contained in or filed with the Form will be made a matter of public record in the Commission files.

&nbsp;&nbsp;&nbsp;&nbsp;3. A manually signed copy of the Form and amendments thereto shall be filed with each national securities exchange on which any class
of securities of the registrant is registered.

&nbsp;&nbsp;&nbsp;&nbsp;4. Amendments to the notifications must also be filed on Form 12b-25 but need not restate information that
has been correctly furnished. The Form shall be clearly identified as an amended notification.

&nbsp;&nbsp;&nbsp;&nbsp;5. Electronic filers. This form shall not be used by electronic filers unable to timely file a report solely due to electronic difficulties.
Filers unable to submit a report within the time period prescribed due to difficulties in electronic filing should comply with either
Rule 201 or Rule 202 of Regulation S-T (§232.201 or §232.202 of this chapter) or apply for an adjustment in filing date pursuant
to Rule 13(b) of Regulation S-T (§232.13(b) of this Chapter).

&nbsp;&nbsp;&nbsp;&nbsp;6. <u>Interactive data submissions</u>. This Form shall not be used by electronic filers with respect to the submission or posting of
an Interactive Data File (§232.11 of this chapter). Electronic filers unable to submit or post an Interactive Data File within the
time period prescribed

4 of 5

should comply with either Rule 201 or 202 of Regulation S-T (§232.201 and §232.202 of this chapter).

5 of 5