# EDGAR Filing Document

**Accession Number:** 0000826020
**File Stem:** 0001398344-26-005635
**Filing Date:** 2026-3
**Character Count:** 3312
**Document Hash:** 4d19522f5806367f01cfca6dced0e8ab
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001398344-26-005635.hdr.sgml**: 20260325

**ACCESSION NUMBER**: 0001398344-26-005635

**CONFORMED SUBMISSION TYPE**: RW

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260325

**DATE AS OF CHANGE**: 20260325

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Saba Capital Income & Opportunities Fund
- **CENTRAL INDEX KEY:** 0000826020

**ORGANIZATION NAME:**
- **EIN:** 956874587
- **STATE OF INCORPORATION:** MA
- **FISCAL YEAR END:** 1030

**FILING VALUES:**
- **FORM TYPE:** RW

**SEC ACT:**
- **SEC FILE NUMBER:** 333-294432
- **FILM NUMBER:** 26792561

**BUSINESS ADDRESS:**
- **STREET 1:** 405 LEXINGTON AVENUE
- **STREET 2:** 58TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10174
- **BUSINESS PHONE:** 212-542-3610

**MAIL ADDRESS:**
- **STREET 1:** 405 LEXINGTON AVENUE, 58TH FLOOR
- **STREET 2:** C/O SABA CAPITAL MANAGEMENT, L.P.
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10174

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Voya PRIME RATE TRUST
- **DATE OF NAME CHANGE:** 20140421

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ING PRIME RATE TRUST
- **DATE OF NAME CHANGE:** 20020205

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PILGRIM AMERICA PRIME RATE TRUST
- **DATE OF NAME CHANGE:** 19960518

Saba Capital Income & Opportunities Fund

405 Lexington Avenue

58th Floor

New York, NY, 10174

March 25, 2026

<u>VIA EDGAR</u>

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re: Saba Capital Income & Opportunities Fund (the "Fund")<br> (Securities Act File No. 333-294432; Investment Company Act File No. 811-05410)<br> Request for Withdrawal of Registration Statement

Ladies and Gentlemen,

Pursuant to Rule 477 under the Securities Act of 1933 (the "1933 Act"), the Fund hereby requests the withdrawal of the Fund's registration statement on Form N-14, together with all exhibits thereto (File No. 333-294432), which was filed with the U.S. Securities and Exchange Commission (the "Commission") on March 19, 2026 (via SEC Accession No. 0001213900-26-031786) (the "N-14 Filing").

We believe that withdrawal of the N-14 Filing is consistent with the public interest and the protection of investors because: (1) the filing was prepared in connection with a proposed issuance of the Fund's common shares in connection with proposed merger transactions that are no longer contemplated; (2) no securities were sold or exchanged in connection with the offering; and (3) the N-14 Filing did not become effective. The Fund requests, in accordance with Rule 457(p) under the 1933 Act, that all fees paid to the Commission in connection with the N-14 Filing be credited for future use. The Fund understands that pursuant to Rule 477(b) under the 1933 Act, this application of withdrawal will be deemed granted at the time filed with the Commission unless, within 15 calendar days after the filing, the Commission notifies the Fund that the application for withdrawal will not be granted.

If you have any questions, please call George Silfen of Alston & Bird LLP at (212) 905-9106.

Sincerely,

SABA CAPITAL INCOME & OPPORTUNITIES FUND

---

| | |
|:---|:---|
| By | /s/ Paul Kazarian |
|  | Name: Paul Kazarian |
|  | Title: Chief Executive Officer |

---

cc: George Silfen, Alston & Bird LLP