# EDGAR Filing Document

**Accession Number:** 0001519505
**File Stem:** 0000894189-26-000605
**Filing Date:** 2026-1
**Character Count:** 17277
**Document Hash:** dd0416e78a0ffb8857055463202ec166
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000894189-26-000605.hdr.sgml**: 20260116

**ACCESSION NUMBER**: 0000894189-26-000605

**CONFORMED SUBMISSION TYPE**: N-8F

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260116

**DATE AS OF CHANGE**: 20260116

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Miller/Howard High Income Equity Fund
- **CENTRAL INDEX KEY:** 0001519505

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1130

**FILING VALUES:**
- **FORM TYPE:** N-8F
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-22553
- **FILM NUMBER:** 26538233

**BUSINESS ADDRESS:**
- **STREET 1:** 45 PINE GROVE AVE
- **STREET 2:** SUITE 301
- **CITY:** KINGSTON
- **STATE:** NY
- **ZIP:** 12401
- **BUSINESS PHONE:** 845-679-9166

**MAIL ADDRESS:**
- **STREET 1:** 45 PINE GROVE AVE
- **STREET 2:** SUITE 301
- **CITY:** KINGSTON
- **STATE:** NY
- **ZIP:** 12401

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MILLER/HOWARD HIGH DIVIDEND FUND
- **DATE OF NAME CHANGE:** 20110628

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Miller/Howard Fund
- **DATE OF NAME CHANGE:** 20110429

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549** 

_______________________________________________

**FORM N-8F**

_______________________________________________

APPLICATION FOR DEREGISTRATION OF CERTAIN REGISTERED INVESTMENT COMPANIES

**I.** **General Identifying Information**

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| | | |
|:---|:---|:---|
| 1. | Reason fund is applying to deregister (check *only* one; for descriptions, *see* Instruction 1 above): | Reason fund is applying to deregister (check *only* one; for descriptions, *see* Instruction 1 above): |
|  |  | **Merger** |
|  | X | **Liquidation** |
|  |  | **Abandonment of Registration** |
|  |  | (Note: Abandonment of Registration answer *only* questions 1 through 15, 24 and 25 of this form and complete verification at the end of the form.) |
|  |  | **Election of status as a Business Development Company** |
|  |  | (Note: Business Development Companies answer only questions 1 through 10 of this form and complete verification at the end of the form.) |

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2. Name of fund: Miller/Howard High Income Equity Fund

3. Securities and Exchange Commission File No.: 811-22553

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| | | |
|:---|:---|:---|
| 4. | Is this an initial Form N-8F or an amendment to a previously filed Form N-8F? | Is this an initial Form N-8F or an amendment to a previously filed Form N-8F? |
| | X | Initial Application |
| | | Amendment |

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5. Address of Principal Executive Office (include No. & Street, City, State, Zip Code): <br> 45 Pine Grove Ave, Suite 301<br>Kingston, NY 12401

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| | |
|:---|:---|
| 6. | Name, address and telephone number of individual the Commission staff should contact with any questions regarding this form: |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Adam W. Smith<br>U.S. Bank Global Fund Services<br>U.S. Bank Center Milwaukee<br>777 E Wisconsin Ave, Milwaukee WI 53202 <br>(414) 516-1652<br>adam.smith6@usbank.com |

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| | |
|:---|:---|
| 7. | Name, address and telephone number of individual or entity responsible for maintenance and preservation of fund records in accordance with Rules 31a-1 and 31a-2 under the Act [17 CFR 270.31a-1, .31a-2]: |
|  | **Miller/Howard Investments, Inc.** <br>45 Pine Grove Ave, Suite 301<br>Kingston, NY 12401<br>(845) 679-9166 |
|  | **U.S. Bancorp Fund Services, LLC**<br>615 East Michigan Street<br>Milwaukee, Wisconsin 53202 <br>(414) 287-3700 |
|  | NOTE: <u>Once deregistered, a fund is still required to maintain and preserve the records described in rules 31a-1 and 31a-2 for the periods specified in those rules.</u> |

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| | | |
|:---|:---|:---|
| 8. | Classification of fund (check only one): | Classification of fund (check only one): |
| | X | Management company; |
| | | Unit investment trust; or |
| | | Face-amount certificate company. |

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| | | |
|:---|:---|:---|
| 9. | Subclassification if the fund is a management company (check only one): | Subclassification if the fund is a management company (check only one): |
| | | Open end |
| | X | Closed end |

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10. State law under which the fund was organized or formed (*e.g.*, Delaware, Massachusetts): Delaware

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| | |
|:---|:---|
| 11. | Provide the name and address of each investment adviser of the fund (including sub-advisers) during the last five years, even if the fund's contracts with those advisers have been terminated: |
| | &nbsp;&nbsp;**Miller/Howard Investments, Inc.** <br>45 Pine Grove Ave, Suite 301<br>Kingston, NY 12401 |

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| | |
|:---|:---|
| 12. | Provide the name and address of each principal underwriter of the fund during the last five years, even if the fund's contracts with those underwriters have been terminated: |
|  | &nbsp;&nbsp;**JonesTrading Institutional Services LLC**<br>32133 Lindero Canyon Road, Suite 208, <br>Westlake Village, CA 91361. |

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| | | |
|:---|:---|:---|
| 13. | If the fund is a unit investment trust ("UIT") provide: | If the fund is a unit investment trust ("UIT") provide: |
| | (a) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Depositors' name(s) and address(es): <br>Not Applicable |
| | (b) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Depositors' name(s) and address(es): <br>Not Applicable |

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| | | |
|:---|:---|:---|
| 14. | Is there a UIT registered under the Act that served as a vehicle for investment in the fund (*e.g.*, an insurance company separate account)? | Is there a UIT registered under the Act that served as a vehicle for investment in the fund (*e.g.*, an insurance company separate account)? |
|  |  | Yes |
|  | X | No |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If Yes, for each UIT state (name, file no. and business address): <br>Not Applicable | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If Yes, for each UIT state (name, file no. and business address): <br>Not Applicable |

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| | | | |
|:---|:---|:---|:---|
| 15. | (a) | Did the fund obtain approval from the board of directors concerning the decision to engage in a Merger, Liquidation or Abandonment of Registration? | Did the fund obtain approval from the board of directors concerning the decision to engage in a Merger, Liquidation or Abandonment of Registration? |
|  |  | X | Yes |
|  |  |  | No |
|  |  | If Yes, state the date on which the board vote took place:<br>September 9, 2024 | If Yes, state the date on which the board vote took place:<br>September 9, 2024 |
|  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If No, explain:  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If No, explain:  |
|  | (b) | Did the fund obtain approval from the shareholders concerning the decision to engage in a Merger, Liquidation or Abandonment of Registration? | Did the fund obtain approval from the shareholders concerning the decision to engage in a Merger, Liquidation or Abandonment of Registration? |
|  |  |  | Yes |
|  |  | X | No |
|  |  | If Yes, state the date on which the shareholder vote took place: | If Yes, state the date on which the shareholder vote took place: |
|  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If No, explain: <br>Not Applicable | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If No, explain: <br>Not Applicable |

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**II.** **Distributions to Shareholders**

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| | | | |
|:---|:---|:---|:---|
| 16. | Has the fund distributed any assets to its shareholders in connection with the Merger or Liquidation? | Has the fund distributed any assets to its shareholders in connection with the Merger or Liquidation? | Has the fund distributed any assets to its shareholders in connection with the Merger or Liquidation? |
|  | X | Yes | Yes |
|  |  | No | No |
|  | (a) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If Yes, list the date(s) on which the fund made those distributions: <br>November 22, 2024 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If Yes, list the date(s) on which the fund made those distributions: <br>November 22, 2024 |
|  | (b) | Were the distributions made on the basis of net assets? | Were the distributions made on the basis of net assets? |
|  |  | X | Yes |
|  |  |  | No |
|  | (c) |  | Were the distributions made pro rata based on share ownership? |
|  |  | X | Yes |
|  |  |  | No |
|  | (d) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If No to (b) or (c) above, describe the method of distributions to shareholders. For Mergers, provide the exchange ratio(s) used and explain how it was calculated:<br>Not Applicable | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If No to (b) or (c) above, describe the method of distributions to shareholders. For Mergers, provide the exchange ratio(s) used and explain how it was calculated:<br>Not Applicable |
|  | (e) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>Liquidations only:</u> <br>Were any distributions to shareholders made in kind?<br>Not Applicable | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>Liquidations only:</u> <br>Were any distributions to shareholders made in kind?<br>Not Applicable |
|  |  |  | Yes |
|  |  | X | No |
|  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If Yes, indicate the percentage of fund shares owned by affiliates, or any other affiliation of shareholders:<br>Not Applicable | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If Yes, indicate the percentage of fund shares owned by affiliates, or any other affiliation of shareholders:<br>Not Applicable |

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| | | |
|:---|:---|:---|
| 17. | <u>Closed-end funds only:</u> <br>Has the fund issued senior securities? | <u>Closed-end funds only:</u> <br>Has the fund issued senior securities? |
|  | X | Yes |
|  |  | No |
|  | If Yes, describe the method of calculating payments to senior security holders and distributions to other shareholders: Asset coverage per $1,000 indebtedness is calculated by subtracting the Fund's liabilities and indebtedness not represented by senior securities from the Fund's total assets, dividing the result by the aggregate amount of the Fund's senior securities representing indebtedness then outstanding, and multiplying the result by 1,000. | If Yes, describe the method of calculating payments to senior security holders and distributions to other shareholders: Asset coverage per $1,000 indebtedness is calculated by subtracting the Fund's liabilities and indebtedness not represented by senior securities from the Fund's total assets, dividing the result by the aggregate amount of the Fund's senior securities representing indebtedness then outstanding, and multiplying the result by 1,000. |

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| | | |
|:---|:---|:---|
| 18. | Has the fund distributed all of its assets to the fund's shareholders? | Has the fund distributed all of its assets to the fund's shareholders? |
| | X | Yes |
| | | No |
| | If No, | If No, |
| | (a) | How many shareholders does the fund have as of the date this form is filed? |
| | (b) | Describe the relationship of each remaining shareholder to the fund: |

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| | | |
|:---|:---|:---|
| 19. | Are there any shareholders who have not yet received distributions in complete liquidation of their interests? | Are there any shareholders who have not yet received distributions in complete liquidation of their interests? |
| | | Yes |
| | X | No |
| | If Yes, describe briefly the plans (if any) for distributing to, or preserving the interests of, those shareholders? | If Yes, describe briefly the plans (if any) for distributing to, or preserving the interests of, those shareholders? |

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**III.** **Assets and Liabilities**

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| | | |
|:---|:---|:---|
| 20. | Does the fund have any assets as of the date this form is filed? | Does the fund have any assets as of the date this form is filed? |
|  |  | Yes |
|  | X | No |
|  | If Yes, | If Yes, |
|  | (a) | Describe the type and amount of each asset retained by the fund as of the date this form is filed: |
|  | (b) | Why has the fund retained the remaining assets? |
|  | (c) | Will the remaining assets be invested in securities? |
|  |  | Yes |
|  |  | No |

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| | | |
|:---|:---|:---|
| 21. | Does the fund have any outstanding debts (other than face-amount certificates if the fund is a face-amount certificate company) or any other liabilities? | Does the fund have any outstanding debts (other than face-amount certificates if the fund is a face-amount certificate company) or any other liabilities? |
|  |  | Yes |
|  | X | No |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If Yes, | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If Yes, |
|  | (a) | Describe the type and amount of each debt or other liability: |
|  | (b) | How does the fund intend to pay these outstanding debts or other liabilities? |

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**IV.** **Information About Event(s) Leading to Request For Deregistration**

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| | | | |
|:---|:---|:---|:---|
| 22. | (a) | List the expenses incurred in connection with Merger or Liquidation: | List the expenses incurred in connection with Merger or Liquidation: |
|  |  | (i) | Legal expenses: <br>Total Legal Expenses: $140,984<br>Total legal expenses include the following: Proxy Legal Costs: $0; Tax Opinion: $0; Attorney Fees: $140,984 |
|  |  | (ii) | Accounting expenses: $0 |
|  |  | (iii) | Other expenses (list and identify separately): <br>Transfer Agent fees: $16,640<br>Tail Insurance (11/24/23 to 11/24/2030): $64,500 |
|  |  | (iv) | Total expenses (sum of lines (i)-(iii) above): $221,944 |
|  | (b) | How were those expenses allocated? The fund had only one class of shares (Common). All expenses were allocated to this class. | How were those expenses allocated? The fund had only one class of shares (Common). All expenses were allocated to this class. |
|  | (c) | Who paid those expenses? The fund paid all liquidation expenses. | Who paid those expenses? The fund paid all liquidation expenses. |
|  | (d) | How did the fund pay for unamortized expenses (if any)? Not applicable | How did the fund pay for unamortized expenses (if any)? Not applicable |

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| | | |
|:---|:---|:---|
| 23. | Has the fund previously filed an application for an order of the Commission regarding the Merger or Liquidation? | Has the fund previously filed an application for an order of the Commission regarding the Merger or Liquidation? |
|  |  | Yes |
|  | X | No |
|  | If Yes, cite the release numbers of the Commission's notice and order or, if no notice or order has been issued, the file number and date the application was filed: | If Yes, cite the release numbers of the Commission's notice and order or, if no notice or order has been issued, the file number and date the application was filed: |

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**V.** **Conclusion of Fund Business**

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| | | |
|:---|:---|:---|
| 24. | Is the fund a party to any litigation or administrative proceeding? | Is the fund a party to any litigation or administrative proceeding? |
| | | Yes |
| | X | No |
| | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If Yes, describe the nature of any litigation or proceeding and the position taken by the fund in that litigation:<br>Not Applicable | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If Yes, describe the nature of any litigation or proceeding and the position taken by the fund in that litigation:<br>Not Applicable |

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| | | |
|:---|:---|:---|
| 25. | Is the fund now engaged, or intending to engage, in any business activities other than those necessary for winding up its affairs? | Is the fund now engaged, or intending to engage, in any business activities other than those necessary for winding up its affairs? |
| | | Yes |
| | X | No |
| | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If Yes, describe the nature and extent of those activities: | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If Yes, describe the nature and extent of those activities: |

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**VI.** **Mergers Only**

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| | | |
|:---|:---|:---|
| 26. | (a) | State the name of the fund surviving the Merger: |
|  | (b) | State the Investment Company Act file number of the fund surviving the Merger: |
|  | (c) | If the merger or reorganization agreement has been filed with the Commission, state the file number and date the agreement was filed: |
|  | (d) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If the merger or reorganization agreement has **<u>not</u>** been filed with the Commission, attach a copy of the agreement as an exhibit to this form. |

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