KIO / KKR Income Opportunities Fund - Pengajuan SECLaporan Tahunan, Pernyataan Proksi

Up to $75,000,000 KKR Income Opportunities Fund Common Shares

PROSPECTUS SUPPLEMENT (To prospectus dated March 25, 2024, as may be supplemented from time to time) Up to $75,000,000 KKR Income Opportunities Fund Common Shares KKR Income Opportunities Fund (the “Fund” or “we”) is $75,000,000 of our common shares of beneficial interest, par value of $0.

Supplement Dated May 12, 2025

424B3 Filed Pursuant to Rule 424(b)(3) Securities Act File No. 333-276632 Investment Company Act File No. 811-22543 PROSPECTUS SUPPLEMENT (to Prospectus dated March 25, 2024) Supplement Dated May 12, 2025 to the currently effective Prospectus, as may be supplemented from time to time, for KKR Income Opportunities Fund (the “Fund”) This supplement provides updated information beyond that contained

AGREEMENT AND PLAN OF REORGANIZATION

EXECUTION VERSION AGREEMENT AND PLAN OF REORGANIZATION THIS AGREEMENT AND PLAN OF REORGANIZATION (the “Agreement”) is made as of October 8, 2024, by and between KKR Income Opportunities Fund, a Delaware statutory trust with its principal place of business at 555 California Street, 50th Floor, San Francisco, California 94104 (the “Acquiring Fund”), and Insight Select Income Fund, a Delaware statutory trust with its principal place of business at 200 Park Avenue, 7th Floor, New York, New York 10166 (the “Acquired Fund” and, together with the Acquiring Fund, the “Funds”).

MANAGEMENT FEE WAIVER AGREEMENT

MANAGEMENT FEE WAIVER AGREEMENT February 7, 2025 KKR Income Opportunities Fund 555 California Street 50th Floor San Francisco, CA 94104 Dear Ladies and Gentlemen: This letter (the “Agreement”) will confirm the agreement between KKR Income Opportunities Fund (the “Fund”) and KKR Credit Advisors (US) LLC (“KCA”), as follows: 1.

TAX OPINION

TAX OPINION February 7, 2025 KKR Income Opportunities Fund 555 California Street San Francisco, California 94104 Insight Select Income Fund 200 Park Avenue New York, New York 10166 Ladies and Gentlemen: You have requested our opinion regarding certain federal income tax consequences to KKR Income Opportunities Fund, a Delaware statutory trust (the “Acquiring Fund”), and to Insight Select Income Fu

As filed with the Securities and Exchange Commission on February 18, 2025

As filed with the Securities and Exchange Commission on February 18, 2025 Securities Act File No.

Calculation of Filing Fee Narrative N-14 8C/A (Form Type) KKR Income Opportunities Fund (Exact Name of Registrant as specified in its Charter)

EX-FILING FEES Calculation of Filing Fee Narrative N-14 8C/A (Form Type) KKR Income Opportunities Fund (Exact Name of Registrant as specified in its Charter) On December 6, 2024, KKR Income Opportunities Fund (the “Fund”) registered common shares of beneficial interest with a maximum aggregate offering price of $187,168,843.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A (RULE 14a-101) INFORMATION REQUIRED IN PROXY STATEMENT SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Ame

DEF 14A 1 d903493ddef14a.htm KKR INCOME OPPORTUNITIES FUND UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A (RULE 14a-101) INFORMATION REQUIRED IN PROXY STATEMENT SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No.  ) Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A (RULE 14a-101) INFORMATION REQUIRED IN PROXY STATEMENT SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Ame

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A (RULE 14a-101) INFORMATION REQUIRED IN PROXY STATEMENT SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No.  ) Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☐ Preliminary Proxy Statement ☐ Confid

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December 23, 2024 Securities and Exchange Commission Division of Investment Management 100 F Street, N.

INSIGHT SELECT INCOME FUND 200 Park Avenue, 7 th Floor New York, New York 10166 (217) 527-1800 IMPORTANT SHAREHOLDER INFORMATION

Filed Pursuant to Rule 424(b)(3) File No. 333-282587 INSIGHT SELECT INCOME FUND 200 Park Avenue, 7 th Floor New York, New York 10166 (217) 527-1800 IMPORTANT SHAREHOLDER INFORMATION We are pleased to enclose a notice, combined proxy statement/prospectus (the “Proxy Statement/Prospectus”), and proxy card(s) for a special meeting of shareholders (the “Special Meeting”) relating to Insight Select Inc

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Comment/Response December 19, 2024 Securities and Exchange Commission Division of Investment Management 100 F Street, N.

1900 K Street, N.W.

1900 K Street, N.W. Washington, DC 20006 +1 202 261 3300 Main +1 202 261 3333 Fax www.dechert.com December 5, 2024 KKR Income Opportunities Fund 555 California Street, 50th Floor San Francisco, CA 94104 Dear Ladies and Gentlemen: We have acted as counsel for KKR Income Opportunities Fund (the “Acquiring Fund”), a trust duly organized and validly existing under the laws of the State of Delaware, in

FEE TABLE FOR FORM N-14 Calculation of Filing Fee Tables N-14 8C/A (Form Type) KKR Income Opportunities Fund (Exact Name of Registrant as specified in its Charter) Table 1: Newly Registered Securities Security Type Security Class Title Fee Calculatio

EX-FILING FEES FEE TABLE FOR FORM N-14 Calculation of Filing Fee Tables N-14 8C/A (Form Type) KKR Income Opportunities Fund (Exact Name of Registrant as specified in its Charter) Table 1: Newly Registered Securities Security Type Security Class Title Fee Calculation Rule Amount Registered Proposed Maximum Offering Price Per Unit Maximum Aggregate Offering Price Fee Rate Amount of  Registration  Fee Carry  Forward  Form Type Carry  Forward  File Number Carry Forward Initial Effective Date Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward Newly Registered Securities Fees to Be Paid Equity Common shares of beneficial interest, no par value per share 457(e) $186,168,843.

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the references to our firm in the Registration Statement on Form N-14 of KKR Income Opportunities Fund and to the use of our report dated May 10, 2024 on the financial statements and financial highlights of Insight Select Income Fund.

As filed with the Securities and Exchange Commission on December 5, 2024

Table of Contents As filed with the Securities and Exchange Commission on December 5, 2024 Securities Act File No.

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Registration Statement on Form N-14A of our report dated December 20, 2023, relating to the financial statements and financial highlights of KKR Income Opportunities Fund appearing in the Annual Report on Form N-CSR of KKR Income Opportunities Fund for the year ended October 31, 2023, and to the references to us under the headings “Financial Highlights” and “Independent Registered Public Accounting Firm” in the Prospectus and “Independent Registered Public Accounting Firm” and “Financial Statements and Supplemental Financial Information” in the Statement of Additional Information, which are part of such Registration Statement.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A (RULE 14a-101) INFORMATION REQUIRED IN PROXY STATEMENT SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Ame

PRE 14A 1 d881681dpre14a.htm PRE 14A UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A (RULE 14a-101) INFORMATION REQUIRED IN PROXY STATEMENT SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No.  ) Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☒

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Comment/Response November 25, 2024 Securities and Exchange Commission Division of Investment Management 100 F Street, N.

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Comment/Response November 25, 2024 Securities and Exchange Commission Division of Investment Management 100 F Street, N.

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Exhibit 9914B CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Registration Statement on Form N-14 of our report dated December 20, 2023, relating to the financial statements and financial highlights of KKR Income Opportunities Fund appearing in the Annual Report on Form N-CSR of KKR Income Opportunities Fund for the year ended October 3

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Exhibit 9914A CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the references to our firm in the Registration Statement on Form N-14 of KKR Income Opportunities Fund and to the use of our report dated May 10, 2024 on the financial statements and financial highlights of Insight Select Income Fund.

POWER OF ATTORNEY

Exhibit 9916 POWER OF ATTORNEY Each of the undersigned, in his or her capacity listed below and not individually, constitutes and appoints Michael Nguyen, Lori Hoffman and Thomas Murphy (acting alone and without the other) to act as attorney-in-fact and agent with authority of substitution and resubstitution of him or her in his or her name, place and stead, to do any and all acts and things and t

FEE TABLE FOR FORM N-14 Calculation of Filing Fee Tables N-14 8C (Form Type) KKR Income Opportunities Fund (Exact Name of Registrant as specified in its Charter) Table 1: Newly Registered Securities Security Type Security Class Title Fee Calculation

EX-FILING FEES FEE TABLE FOR FORM N-14 Calculation of Filing Fee Tables N-14 8C (Form Type) KKR Income Opportunities Fund (Exact Name of Registrant as specified in its Charter) Table 1: Newly Registered Securities Security Type Security Class Title Fee Calculation Rule Amount Registered Proposed Maximum Offering Price Per Unit Maximum Aggregate Offering Price Fee Rate Amount of Registration  Fee Carry Forward  Form Type Carry Forward  File Number Carry Forward Initial effective date Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward Newly Registered Securities Fees to Be Paid Equity Common shares of beneficial interest, no par value per share 457(o) $1,000,000(1) 0.

FORM OF TAX OPINION

FORM OF TAX OPINION [ ], 2024 KKR Income Opportunities Fund 555 California Street San Francisco, California 94104 Insight Select Income Fund 200 Park Avenue New York, New York 10166 Ladies and Gentlemen: You have requested our opinion regarding certain federal income tax consequences to KKR Income Opportunities Fund, a Delaware statutory trust (the “Acquiring Fund”), and to Insight Select Income F

As filed with the Securities and Exchange Commission on October 10, 2024

Table of Contents As filed with the Securities and Exchange Commission on October 10, 2024 Securities Act File No.

KKR Income Opportunities Fund to Acquire Assets of Insight Select Income Fund

Filed by KKR Income Opportunities Fund pursuant to Rule 425 under the Securities Act of 1933, as amended, and deemed filed pursuant to Rule 14a-12 of the Securities Exchange Act of 1934, as amended Subject Company Insight Select Income Fund File No.

Up to $75,000,000 KKR Income Opportunities Fund Common Shares

PROSPECTUS SUPPLEMENT (To prospectus dated March 25, 2024) Up to $75,000,000 KKR Income Opportunities Fund Common Shares KKR Income Opportunities Fund (the “Fund” or “we”) is offering for sale up to $75,000,000 of our common shares of beneficial interest, par value of $0.

Current Report

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported) July 1, 2024 (June 28, 2024) KKR INCOME OPPORTUNITIES FUND (Exact name of registrant as specified in its charter) Delaware 811-22543 80-6247755 (State or other jurisdiction of incorpor

SUB-PLACEMENT AGENT AGREEMENT KKR Capital Markets LLC 30 Hudson Yards, New York, New York 10001

SUB-PLACEMENT AGENT AGREEMENT KKR Capital Markets LLC 30 Hudson Yards, New York, New York 10001 June 28, 2024 UBS Securities LLC 1285 Avenue of the Americas New York, New York 10019 RE:  At-the-Market Offerings by KKR Income Opportunities Fund Ladies and Gentlemen: From time to time KKR Capital Markets LLC (the “Distributor,” “we” or “us”) will act as manager of registered at-the-market offerings by KKR Income Opportunities Fund, a Delaware statutory trust (the “Fund”), of up to $75 million of common shares (the “Shares”) of beneficial interest, par value $0.

DISTRIBUTION AGREEMENT

DISTRIBUTION AGREEMENT This DISTRIBUTION AGREEMENT (the “Agreement”) is made as of June 28, 2024 by and between KKR Income Opportunities Fund, a Delaware statutory trust (the “Fund”), and KKR Capital Markets LLC, a Delaware limited liability company (the “Distributor”).

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1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A (RULE 14a-101) INFORMATION REQUIRED IN PROXY STATEMENT SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Ame

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A (RULE 14a-101) INFORMATION REQUIRED IN PROXY STATEMENT SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No.  ) Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☐ Preliminary Proxy Statement ☐ Confid

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KKR Income Opportunities Fund January 19, 2024 VIA EDGAR Division of Investment Management U.

Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported) January 2, 2024 (January 2, 2024) KKR INCOME OPPORTUNITIES FUND (Exact name of registrant as specified in its charter) Delaware 811-22543 80-6247755 (State or other jurisdiction of inc

Reference Rate & Spread

KKR Income Opportunities Fund January 31, 2023 SCHEDULE OF INVESTMENTS (Unaudited) (Stated in United States Dollars, unless otherwise noted) Issuer Asset Reference Rate & Spread Interest Rate Maturity Date Country Currency Par Fair Value Footnotes Leveraged Loans - 69.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A (RULE 14a-101) INFORMATION REQUIRED IN PROXY STATEMENT SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Ame

DEF 14A UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A (RULE 14a-101) INFORMATION REQUIRED IN PROXY STATEMENT SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☐ Preliminary Proxy Statement ☐

RIGHTS CERTIFICATE #: NUMBER OF RIGHTS THE TERMS AND CONDITIONS OF THE RIGHTS OFFERING ARE SET FORTH IN THE COMPANY’S PROSPECTUS DATED January 13, 2023 (THE “PROSPECTUS”) AND ARE INCORPORATED HEREIN BY REFERENCE. COPIES OF THE PROSPECTUS ARE AVAILABL

Form of Subscription Certificate for Rights Offering RIGHTS CERTIFICATE #: NUMBER OF RIGHTS THE TERMS AND CONDITIONS OF THE RIGHTS OFFERING ARE SET FORTH IN THE COMPANY’S PROSPECTUS DATED January 13, 2023 (THE “PROSPECTUS”) AND ARE INCORPORATED HEREIN BY REFERENCE.

Subscription Agent Agreement

Subscription Agent Agreement Execution Version SUBSCRIPTION AGENT AGREEMENT This SUBSCRIPTION AGENT AGREEMENT (this “Agreement”) is entered into as of January 23, 2023, by and between American Stock Transfer & Trust Company, LLC (the “Subscription Agent”) and KKR Income Opportunities Fund (the “Company”).

Dealer Manager Agreement

Dealer Manager Agreement Execution Version KKR INCOME OPPORTUNITIES FUND 6,780,105 Shares of Beneficial Interest Issuable Upon Exercise of Transferable Rights to Subscribe for Such Shares DEALER MANAGER AGREEMENT New York, New York January 23, 2023 UBS Securities LLC 1285 Avenue of the Americas New York, New York 10019 Ladies and Gentlemen: Each of KKR Income Opportunities Fund, a Delaware statuto

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported) January 23, 2023 (January 23, 2023

KKR Income Opportunities Fund UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.

Information Agent Agreement

Information Agent Agreement Execution Version January 23, 2023 KKR Income Opportunities Fund 555 California Street, 50th Floor San Francisco, CA 94104 Attn: Michael Nguyen RE: KKR Income Opportunities Fund – Rights Offer Dear Mr.

NOTICE OF GUARANTEED DELIVERY For Common Shares of KKR Income Opportunities Fund Subscribed for under the Primary Subscription and Pursuant to the Over-Subscription Privilege

Form of Notice of Guaranteed Delivery for Rights Offering NOTICE OF GUARANTEED DELIVERY For Common Shares of KKR Income Opportunities Fund Subscribed for under the Primary Subscription and Pursuant to the Over-Subscription Privilege As set forth in the Prospectus Supplement, dated January 23, 2023, and the accompanying Prospectus, dated January 13, 2023 (collectively, the “Prospectus”), this form or one substantially equivalent hereto may be used as a means of effecting subscription and payment for all of the Fund’s common shares of beneficial interest, par value $0.

KKR INCOME OPPORTUNITIES FUND INSTRUMENT OF DESIGNATION OF RIGHTS

Form of Subscription Certificate for Rights Offering KKR INCOME OPPORTUNITIES FUND INSTRUMENT OF DESIGNATION OF RIGHTS KKR Income Opportunities Fund, a Delaware statutory trust (the “Trust”), acting at the direction of the Board of Trustees of the Trust does hereby execute this Instrument of Designation in order to evidence the establishment and designation of up to 6,780,105 transferrable subscription rights (each a “Right” and collectively the “Rights”).

6,780,105 Common Shares KKR Income Opportunities Fund Issuable Upon Exercise of Transferable Rights to Subscribe for Common Shares

Filed Pursuant to Rule 424(b)(2) File No. 333-268584 PROSPECTUS SUPPLEMENT dated January 23, 2023 (to prospectus dated January 13, 2023) 6,780,105 Common Shares KKR Income Opportunities Fund Issuable Upon Exercise of Transferable Rights to Subscribe for Common Shares KKR Income Opportunities Fund (the “Fund”) is a diversified, closed-end management investment company. The Fund is issuing transfera

KKR INCOME OPPORTUNITIES FUND 555 California Street, 50th Floor San Francisco, California 94104 January 11, 2023

KKR INCOME OPPORTUNITIES FUND 555 California Street, 50th Floor San Francisco, California 94104 January 11, 2023 VIA EDGAR Division of Investment Management U.

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CORRESP 1 filename1.htm 1900 K Street, NW Washington, DC 20006 +1 202 261 3300 Main +1 202 261 3333 Fax www.dechert.com January 6, 2023 VIA EDGAR U.S. Securities and Exchange Commission Division of Investment Management 100 F Street, NE Washington, DC 20549 Attn: Ms. Ashley Vroman-Lee Re: KKR Income Opportunities Fund (File Nos. 333-268584 and 811-22543) Dear Ms. Vroman-Lee: This letter responds t

Reference Rate & Spread

NPORT-EX 2 kio6nport.htm SCHEDULE OF INVESTMENTS KKR Income Opportunities Fund July 31, 2022 SCHEDULE OF INVESTMENTS (Unaudited) (Stated in United States Dollars, unless otherwise noted) Issuer Asset Reference Rate & Spread Interest Rate Maturity Date Country Currency Par Fair Value Footnotes Corporate Loans - 74.39% Aerospace & Defense - 2.28% Amentum Services Inc TL 2L 12/21 SOFR (3M) + 7.50% 9.

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1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.

Interest Rate

KKR INCOME OPPORTUNITIES FUND SCHEDULE OF INVESTMENTS (Unaudited) AS OF JANUARY 31, 2022 (Stated in United States Dollars, unless otherwise noted) Issuer Asset Reference Rate & Spread Interest Rate Maturity Date Country Currency Par Fair Value Footnotes 73.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A (RULE 14a-101) INFORMATION REQUIRED IN PROXY STATEMENT SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Ame

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A (RULE 14a-101) INFORMATION REQUIRED IN PROXY STATEMENT SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Registrant ? Filed by a Party other than the Registrant ? Check the appropriate box: ? Preliminary Proxy Statement ? Confide

Acquisition date(s)

KKR Income Opportunities Fund July 31, 2021 (Unaudited) Schedule of Investments Par† Value LEVERAGED LOANS - 83.

Acquisition date(s)

NPORT-EX 2 kiopartf.htm KIO PART F KKR Income Opportunities Fund January 31, 2021 (Unaudited) Schedule of Investments Par Value LEVERAGED LOANS - 81.8% Aerospace & Defense - 7.1% EaglePicher Technologies, LLC, TL 2L 02/18 7.371% (1 Month US LIBOR + 7.250%), 03/08/2026 (a) 1,838,910 1,753,860 Sequa Corp., TL 1L 07/20 7.750% (3 Month US LIBOR + 6.750%), 11/28/2023 (a) 5,745,343 5,752,525 Sequa Corp.

- DEFINITIVE PROXY STATEMENT

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A (RULE 14a-101) INFORMATION REQUIRED IN PROXY STATEMENT SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Registrant ? Filed by a Party other than the Registrant ? Check the appropriate box: ? Preliminary Proxy Statement ? Confide

Acquisition date(s)

KKR Income Opportunities Fund July 31, 2020 Schedule of Investments (Unaudited) Par† Value LEVERAGED LOANS - 82.

Level 1

KKR Income Opportunities Fund January 31, 2020 (Unaudited) Schedule of Investments Par† Value LEVERAGED LOANS - 82.

KIO / KKR Income Opportunities Fund / MINNESOTA LIFE INSURANCE CO /BD - SCHEDULE 13G Passive Investment

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13G Under the Securities Exchange Act of 1934 (Amendment No. )* KKR Income Opportunities Fund (Name of Issuer) Series A Mandatory Redeemable Preferred Shares (Title of Class of Securities) 48249T205 (CUSIP Number) December 31, 2019 (Date of Event Which Requires Filing of this Statement) Check the appropriate box to de

KIO / KKR Income Opportunities Fund DEF 14A - - DEFINITIVE PROXY STATEMENT

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A (RULE 14a-101) INFORMATION REQUIRED IN PROXY STATEMENT SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☐ Preliminary Proxy Statement ☐ Confide

KIO / KKR Income Opportunities Fund / Voya Financial, Inc. - SC 13G Passive Investment

SC 13G UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13G Under the Securities Exchange Act of 1934 KKR INCOME OPPORTUNITIES FUND (Name of Issuer) Mandatory Redeemable Preferred Shares (Title of Class of Securities) 48249T205 (CUSIP Number) October 15, 2019 (Date of Event Which Requires Filing of this Statement) Check the appropriate box to designate the rule purs

KIO / KKR Income Opportunities Fund NPORT-EX - - KKR INCOME OPPORTUNITIES FUND

KKR Income Opportunities Fund KKR Income Opportunities Fund July 31, 2019 (Unaudited) Schedule of Investments Par† Value LEVERAGED LOANS - 84.

KIO / KKR Income Opportunities Fund N-Q (Quarterly Schedule of Portfolio Holdings)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM N-Q QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY Investment Company Act file number (811-22543) KKR Income Opportunities Fund (Exact name of registrant as specified in charter) KKR Credit Advisors (US) LLC 555 California Street, 50th Floor San Francisco, California 94104 (Address of

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Exhibit 99.CERT CERTIFICATION I, Suzanne Donohoe, certify that: 1. I have reviewed this report on Form N-Q of KKR Income Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with res

KIO / KKR Income Opportunities Fund DEFINITIVE PROXY STATEMENT

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A (RULE 14a-101) INFORMATION REQUIRED IN PROXY STATEMENT SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☐ Preliminary Proxy Statement ☐ Confide

KIO / KKR Income Opportunities Fund N-Q (Quarterly Schedule of Portfolio Holdings)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM N-Q QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY Investment Company Act file number (811-22543) KKR Income Opportunities Fund (Exact name of registrant as specified in charter) KKR Credit Advisors (US) LLC 555 California Street, 50th Floor San Francisco, California 94104 (Address of

I, Suzanne Donohoe, certify that:

Exhibit 99.CERT CERTIFICATION I, Suzanne Donohoe, certify that: 1. I have reviewed this report on Form N-Q of KKR Income Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with res

I, Suzanne Donohoe, certify that:

EX-99.CERT 2 a18-85561ex99dcert.htm EX-99.CERT Exhibit 99.CERT CERTIFICATION I, Suzanne Donohoe, certify that: 1. I have reviewed this report on Form N-Q of KKR Income Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which suc

KIO / KKR Income Opportunities Fund N-Q (Quarterly Schedule of Portfolio Holdings)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM N-Q QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY Investment Company Act file number (811-22543) KKR Income Opportunities Fund (Exact name of registrant as specified in charter) KKR Credit Advisors (US) LLC 555 California Street, 50th Floor San Francisco, California 94104 (Address of

KIO / KKR Income Opportunities Fund DEFINITIVE PROXY STATEMENT

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A (RULE 14a-101) INFORMATION REQUIRED IN PROXY STATEMENT SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Registrant ? Filed by a Party other than the Registrant ? Check the appropriate box: ? Preliminary Proxy Statement ? Confide

EX-99.77J REVALUATN

EX-99.77J REVALUATN 2 ex9977revaluatn1017.htm EX-99.77J REVALUATN EX-99.77J REVALUATN Exhibit 77(j)(b) - Restatement of Capital Accounts For the year ended October 31, 2017, the KKR Income Opportunities Fund made the following permanent tax adjustments on the statements of assets and liabilities: Undistributed Net Investment Income/(Loss) $ (576,836) Accumulated Net Realized Gain/(Loss) $ 576,836

EX-99.77B ACCT LTTR

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the shareholders and the Board of Trustees of KKR Income Opportunities Fund In planning and performing our audit of the financial statements of KKR Income Opportunities Fund (the "Fund") as of and for the year ended October 31, 2017, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB),

Subscription Agent Agreement KKR Income Opportunities Fund Computershare Trust Company, N.A. Computershare Inc.

EX-10.(K)(9) 9 a17-241481ex10dk9.htm EX-10.(K)(9) Exhibit 10.(k)(9) Subscription Agent Agreement Between KKR Income Opportunities Fund and Computershare Trust Company, N.A. and Computershare Inc. 1 THIS SUBSCRIPTION AGENT AGREEMENT (the “Agreement”) is entered into as of this 18th day of October 2017 (the “Effective Date”) by and among KKR Income Opportunities Fund, a statutory trust organized and

KKR Income Opportunities Fund POST-EFFECTIVE AMENDMENT FILED SOLELY TO ADD EXHIBITS

As filed with the Securities and Exchange Commission on October 19, 2017 Securities Act File No.

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Exhibit 10.(n)(1) CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Amendment No. 9 to Registration Statement No. 333-219679 on Form N-2 of our report dated October 2, 2017, relating to the senior securities information of KKR Income Opportunities Fund appearing in Amendment No. 8 to Registration Statement No. 333-219679 on Form N-2 of KK

FIRST AMENDMENT TO THE KKR INCOME OPPORTUNITIES FUND FUND ACCOUNTING SERVICING AGREEMENT

Exhibit 10.(k)(8) FIRST AMENDMENT TO THE KKR INCOME OPPORTUNITIES FUND FUND ACCOUNTING SERVICING AGREEMENT THIS FIRST AMENDMENT, effective as of July 15, 2016, to the Fund Accounting Servicing Agreement, dated as of July 18, 2013 (the ?Agreement?), is entered into by and between KKR INCOME OPPORTUNITIES FUND, a Delaware statutory trust (the ?Fund?) and U.S. BANCORP FUND SERVICES, LLC, a Wisconsin

FIRST AMENDMENT TO THE KKR INCOME OPPORTUNITIES FUND CUSTODY AGREEMENT

EX-10.(J)(2) 5 a17-241481ex10dj2.htm EX-10.(J)(2) Exhibit 10.(j)(2) FIRST AMENDMENT TO THE KKR INCOME OPPORTUNITIES FUND CUSTODY AGREEMENT THIS FIRST AMENDMENT, effective as of July 15, 2016, to the Custody Agreement, dated as of July 16, 2013 (the “Agreement”), is entered into by and between KKR INCOME OPPORTUNITIES FUND, a Delaware statutory trust (the “Fund”) and U.S. BANK NATIONAL ASSOCIATION,

NNNNNNNNNNNN . + Computershare Trust Company, N.A. 250 Royall Street KKR INCOME OPPORTUNITIES FUND Canton Massachusetts 02021 NNNNNN www.computershare.com MR A SAMPLE DESIGNATION (IF ANY) ADD 1 ADD 2 ADD 3 ADD 4 ADD 5 ADD 6 CN12N345N678N90 NJ NT 1234

EX-10.(D)(1) 2 a17-241481ex10dd1.htm EX-10.(D)(1) Exhibit 99.10.(d)(1) NNNNNNNNNNNN . + Computershare Trust Company, N.A. 250 Royall Street KKR INCOME OPPORTUNITIES FUND Canton Massachusetts 02021 NNNNNN www.computershare.com MR A SAMPLE DESIGNATION (IF ANY) ADD 1 ADD 2 ADD 3 ADD 4 ADD 5 ADD 6 CN12N345N678N90 NJ NT 12345678901234 Primary Subscription Rights VOID IF NOT RECEIVED BY THE SUBSCRIPTION

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Exhibit 10.(n)(3) CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Amendment No. 9 to Registration Statement No. 333-219679 on Form N-2 of our report dated December 22, 2016, relating to the financial statements and financial highlights of KKR Income Opportunities Fund appearing in the Annual Report on Form N-CSR of KKR Income Opportunit

KKR INCOME OPPORTUNITIES FUND 5,085,079 Shares of Beneficial Interest Issuable Upon Exercise of Transferable Rights to Subscribe for Such Shares DEALER MANAGER AGREEMENT

Exhibit 99.10.(h) KKR INCOME OPPORTUNITIES FUND 5,085,079 Shares of Beneficial Interest Issuable Upon Exercise of Transferable Rights to Subscribe for Such Shares DEALER MANAGER AGREEMENT New York, New York October 19, 2017 UBS Securities LLC 1285 Avenue of the Americas New York, New York 10019 Ladies and Gentlemen: Each of KKR Income Opportunities Fund, a Delaware statutory trust (the ?Fund?), an

FIRST AMENDMENT TO THE KKR INCOME OPPORTUNITIES FUND FUND ADMINISTRATION SERVICING AGREEMENT

Exhibit 10.(k)(4) FIRST AMENDMENT TO THE KKR INCOME OPPORTUNITIES FUND FUND ADMINISTRATION SERVICING AGREEMENT THIS FIRST AMENDMENT, effective as of July 15, 2016, to the Fund Administration Servicing Agreement, dated as of July 18, 2013 (the ?Agreement?), is entered into by and between KKR INCOME OPPORTUNITIES FUND, a Delaware statutory trust (the ?Fund?) and U.S. BANCORP FUND SERVICES, LLC, a Wi

NOTICE OF GUARANTEED DELIVERY For Common Shares of KKR Income Opportunities Fund Subscribed for under the Primary Subscription and Pursuant to the Over-Subscription Privilege

Exhibit 10.(d)(2) NOTICE OF GUARANTEED DELIVERY For Common Shares of KKR Income Opportunities Fund Subscribed for under the Primary Subscription and Pursuant to the Over-Subscription Privilege As set forth in the Prospectus Supplement, dated October 19, 2017, and the accompanying Prospectus, dated October 5, 2017 (collectively, the ?Prospectus?), this form or one substantially equivalent hereto ma

FIRST AMENDMENT TO THE KKR INCOME OPPORTUNITIES FUND TRANSFER AGENT SERVICING AGREEMENT

Exhibit 10.(k)(2) FIRST AMENDMENT TO THE KKR INCOME OPPORTUNITIES FUND TRANSFER AGENT SERVICING AGREEMENT THIS FIRST AMENDMENT, effective as of July 15, 2016, to the Transfer Agent Servicing Agreement, dated as of July 23, 2013 (the ?Agreement?), is entered into by and between KKR INCOME OPPORTUNITIES FUND, a Delaware statutory trust (the ?Fund?) and U.S. BANCORP FUND SERVICES, LLC, a Wisconsin li

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Exhibit 99.10.(l) 1095 Avenue of the Americas New York, NY 10036-6797 +1 212 698 3500 Main +1 212 698 3599 Fax www.dechert.com October 19, 2017 KKR Income Opportunities Fund 555 California Street, 50th Floor San Francisco, California 94104 Re: KKR Income Opportunities Fund Dear Ladies and Gentlemen: We have acted as counsel to KKR Income Opportunities Fund, a Delaware statutory trust (the ?Trust?)

AST Funds Solutions, LLC · 48 Wall Street, 21st. Floor, New York, NY 10005 · Tel: 212.400.2612 · www.astfundsolutions.com

Exhibit 10.(k)(10) October 18, 2017 KKR Income Opportunities Fund 555 California Street, 50th Floor San Francisco, CA 94104 Attn: Ms. Nicole J. Macarchuk RE: KKR Income Opportunities Fund ? Rights Offer Dear Ms. Macarchuk: This will serve as the Agreement between AST Fund Solutions, LLC (?AST Fund Solutions?) and KKR Income Opportunities Fund (the ?Client?), pursuant to which AST Fund Solutions wi

KIO / KKR Income Opportunities Fund CORRESP

1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.

KIO / KKR Income Opportunities Fund CORRESP

KKR INCOME OPPORTUNITIES FUND 555 California Street, 50th Floor San Francisco, California 94104 October 2, 2017 VIA EDGAR United States Securities and Exchange Commission Division of Investment Management 100 F Street, NE Washington, DC 20549 Attention: John Ganley Re: KKR Income Opportunities Fund Registration Statement on Form N-2 File Numbers: 333-219679; 811-22543 Dear Mr.

KIO / KKR Income Opportunities Fund CORRESP

1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.

Kkr Income Opportunities Fund - N-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM N-Q QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY Investment Company Act file number (811-22543) KKR Income Opportunities Fund (Exact name of registrant as specified in charter) KKR Credit Advisors (US) LLC 555 California Street, 50th Floor San Francisco, California 94104 (Address of

I, Suzanne Donohoe, certify that:

Exhibit 99.CERT CERTIFICATION I, Suzanne Donohoe, certify that: 1. I have reviewed this report on Form N-Q of KKR Income Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with res

EX-99.77C VOTES

EX-99.77C VOTES 2 sub-item77c43017.htm EX-99.77C VOTES Sub-Item 77C: Matters Submitted to a Vote of Security Holders Annual meeting of shareholders held on March 22, 2017 At the Annual Meeting of Shareholders held on March 22, 2017, shareholders approved the election of Suzanne Donohoe as a Class III Trustee to the Board of Trustees to serve a three year term expiring in 2020 based on the followin

Kkr Income Opportunities Fund - N-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM N-Q QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY Investment Company Act file number (811-22543) KKR Income Opportunities Fund (Exact name of registrant as specified in charter) KKR Credit Advisors (US) LLC 555 California Street, 50th Floor San Francisco, California 94104 (Address of

I, Suzanne Donohoe, certify that:

Exhibit 99.CERT CERTIFICATION I, Suzanne Donohoe, certify that: 1. I have reviewed this report on Form N-Q of KKR Income Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with res

KKR Income Opportunities Fund DEFINITIVE PROXY STATEMENT

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A (RULE 14a-101) INFORMATION REQUIRED IN PROXY STATEMENT SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☐ PreliminaryProxy Statement ☐ Confiden

EX-99.77B ACCT LTTR

EX-99.77B ACCT LTTR 2 a2230creportoninternalcontro.htm EX-99.77B ACCT LTTR REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Shareholders and Board of Trustees of KKR Income Opportunities Fund San Francisco, California In planning and performing our audit of the financial statements of KKR Income Opportunities Fund (the "Fund") as of and for the year ended October 31, 2016, in accorda

I, Suzanne Donohoe, certify that:

EX-99.CERT 2 a16-186461ex99dcert.htm EX-99.CERT Exhibit 99.CERT CERTIFICATION I, Suzanne Donohoe, certify that: 1. I have reviewed this report on Form N-Q of KKR Income Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which su

KKR Income Opportunities Fund N-Q (Quarterly Schedule of Portfolio Holdings)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM N-Q QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY Investment Company Act file number (811-22543) KKR Income Opportunities Fund (Exact name of registrant as specified in charter) KKR Credit Advisors (US) LLC 555 California Street, 50th Floor San Francisco, California 94104 (Address of

KKR Income Opportunities Fund ESP

1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.

EX-99.77O RULE 10F-3

RULE l0f-3 REPORT A. Information Regarding the Offering and Transaction To be fiiled out by KKR Credit: Date of Purchase: 2/29/16 Underwriter Purchased from: Goldman Sachs Name of Issuer/Issue: Solera Holdings Principal Amount of Offering: $1,730mm Price/Spread (net of fees and expenses): 95 I 10.5% Amount Purchased by the Fund: CCT: $43.3mmKIO:$5.9mm Amount Purchased by all Funds and Accounts ove

I, Suzanne Donohoe, certify that:

EX-99.CERT 2 a16-68441ex99dcert.htm EX-99.CERT Exhibit 99.CERT CERTIFICATION I, Suzanne Donohoe, certify that: 1. I have reviewed this report on Form N-Q of KKR Income Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which suc

KKR Income Opportunities Fund N-Q (Quarterly Schedule of Portfolio Holdings)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM N-Q QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY Investment Company Act file number (811-22543) KKR Income Opportunities Fund (Exact name of registrant as specified in charter) KKR Credit Advisors (US) LLC 555 California Street, 50th Floor San Francisco, California 94104 (Address of

KKR Income Opportunities Fund DEFINITIVE PROXY STATEMENT

kkr-iofdef14a.htm UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A (RULE 14a-101) INFORMATION REQUIRED IN PROXY STATEMENT SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Registrant x Filed by a Party other than the Registrant o Check the appropriate box: o Preliminary Proxy S

EX-99.77B ACCT LTTR

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Shareholders and Board of Trustees of KKR Income Opportunities Fund San Francisco, California In planning and performing our audit of the financial statements of KKR Income Opportunities Fund (the "Fund") as of and for the year ended October 31, 2015, in accordance with the standards of the Public Company Accounting Oversight Board (Un

KKR Income Opportunities Fund N-Q (Quarterly Schedule of Portfolio Holdings)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM N-Q QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY Investment Company Act file number (811-22543) KKR Income Opportunities Fund (Exact name of registrant as specified in charter) KKR Credit Advisors (US) LLC 555 California Street, 50th Floor San Francisco, California 94104 (Address of

I, Suzanne Donohoe, certify that:

Exhibit 99.CERT CERTIFICATION I, Suzanne Donohoe, certify that: 1. I have reviewed this report on Form N-Q of KKR Income Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with res

EX-99.77O RULE 10F-3

RULE lOf-3 REPORT A. Information Regarding the Offering and Transaction To be filled out by KAM: Date of Purchase: 11/24/2014- Underwriter Purchased from: JP Morgan Name of Issuer/Issue: TIBCO Software Inc.- Principal Amount of Offering: $1,670mm Term Loan and $950mm bonds Price/Spread (net of fees and expenses): L+550 / 1% floor / 95 OID on loans 11.25-11.375% coupon / 96.5-97 OID on bonds Amount

KKR Income Opportunities Fund N-Q (Quarterly Schedule of Portfolio Holdings)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM N-Q QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY Investment Company Act file number (811-22543) KKR Income Opportunities Fund (Exact name of registrant as specified in charter) KKR Credit Advisors (US) LLC 555 California Street, 50th Floor San Francisco, California 94104 (Address of

I, Suzanne Donohoe, certify that:

Exhibit 99.CERT CERTIFICATION I, Suzanne Donohoe, certify that: 1. I have reviewed this report on Form N-Q of KKR Income Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with res

KIO / KKR Income Opportunities Fund DEF 14A - - DEFINITIVE PROXY STATEMENT

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A (RULE 14a-101) INFORMATION REQUIRED IN PROXY STATEMENT SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No.) Filed by the Registrant x Filed by a Party other than the Registrant o Check the appropriate box: o Preliminary Proxy Statement o Confiden

EX-99.77Q1 OTHR EXHB

Management Discussion of Fund Performance Important Update As discussed on our last Quarterly Investor Call on May 1, 2014, KKR Asset Management LLC (the ?Adviser?) recommended, and the ?Board approved, the removal of the non-fundamental investment policy that limited the Fund?s investment to 20% of Managed Assets in fixed-income instruments that are rated Caa1 or lower by Moody?s Investor Service (?Moody?s?), Inc.

EX-99.77B ACCT LTTR

EX-99.77B ACCT LTTR 2 reportofindependentregistere.htm EX-99.77B ACCT LTTR REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Shareholders and Board of Trustees of KKR Income Opportunities Fund: In planning and performing our audit of the financial statements of KKR Income Opportunities Fund (the "Fund") as of and for the year ended October 31, 2014, in accordance with the standards of

I, Suzanne Donohoe, certify that:

EX-99.CERT 2 a14-211241ex99dcert.htm EX-99.CERT Exhibit 99.CERT CERTIFICATION I, Suzanne Donohoe, certify that: 1. I have reviewed this report on Form N-Q of KKR Income Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which su

Kkr Income Opportunities Fund - N-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM N-Q QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY Investment Company Act file number (811-22543) KKR Income Opportunities Fund (Exact name of registrant as specified in charter) KKR Asset Management 555 California Street, 50th Floor San Francisco, California 94104 (Address of princip

Quarterly Schedule of Portfolio Holdings - N-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM N-Q QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY Investment Company Act file number (811-22543) KKR Income Opportunities Fund (Exact name of registrant as specified in charter) KKR Asset Management 555 California Street, 50th Floor San Francisco, California 94104 (Address of princip

1

EX-99.CERT 2 a14-88773ex99dcert.htm EX-99.CERT Exhibit 99.CERT CERTIFICATION I, Suzanne Donohoe, certify that: 1. I have reviewed this report on Form N-Q of KKR Income Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which suc

EX-99.77B ACCT LTTR

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Shareholders and Board of Trustees of KKR Income Opportunities Fund: In planning and performing our audit of the financial statements of KKR Income Opportunities Fund (the “Fund”) for the period from July 25, 2013 (commencement of operations) to October 31, 2013, in accordance with the standards of the Public Company Accounting Oversig

Quarterly Schedule of Portfolio Holdings - N-Q

As filed with the Securities and Exchange Commission on September 24, 2013 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.

I, Suzanne Donohoe, certify that:

Exhibit 99.CERT CERTIFICATION I, Suzanne Donohoe, certify that: 1. I have reviewed this report on Form N-Q of KKR Income Opportunities Fund; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with res

- N-2MEF

As filed with the Securities and Exchange Commission on July 25, 2013 Securities Act File No.

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Exhibit 99.(n) CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Registration Statement on Form N-2 filed pursuant to Rule 462(b) of our report dated June 21, 2013, relating to the financial statements of KKR Income Opportunities Fund, appearing in the Statement of Additional Information, which is part of such Registration Statement, and

1095 Avenue of the Americas

EX-99.(L) 2 a13-520911ex99dl.htm EX-99.(L) Exhibit 99.(l) 1095 Avenue of the Americas New York, NY 10036-6797 +1 212 698 3500 Main +1 212 698 3599 Fax www.dechert.com July 25, 2013 KKR Income Opportunities Fund 555 California Street 50th Floor San Francisco, California 94104 Dear Ladies and Gentlemen: We have acted as counsel to KKR Income Opportunities Fund (the “Fund”) in connection with the reg

The description of the Fund’s common shares contained in its Registration Statement on Form 8-A

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-A FOR REGISTRATION OF CERTAIN CLASSES OF SECURITIES PURSUANT TO SECTION 12(B) OR (G) OF THE SECURITIES EXCHANGE ACT OF 1934 KKR INCOME OPPORTUNITIES FUND (Exact name of Registrant as specified in Charter) Delaware 80-6247755. (State of incorporation or organization) (IRS Employer Identification No.) 555 California Stree

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SUMMARY OF COMMON SHAREHOLDER FEES AND EXPENSES The purpose of the following tables and the example below is to help you understand the fees and expenses that you, as a Common Shareholder, would bear directly or indirectly.

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1095 Avenue of the Americas New York, NY 10036-6797 +1 212 698 3500 Main +1 212 698 3599 Fax www.

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1095 Avenue of the Americas New York, NY 10036-6797 +1 212 698 3500 Main +1 212 698 3599 Fax www.

The description of the Fund’s common shares contained in its Registration Statement on Form N-8A

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM N-8A NOTIFICATION OF REGISTRATION FILED PURSUANT TO SECTION 8(a) OF THE INVESTMENT COMPANY ACT OF 1940 The undersigned investment company hereby notifies the Securities and Exchange Commission that it registers under and pursuant to the provisions of Section 8(a) of the Investment Company Act of 1940 and in connection wit