UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC  20549

FORM N-Q

QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED
MANAGEMENT INVESTMENT COMPANY

Investment Company Act file number
811-21681
 
Guggenheim Enhanced Equity Income Fund
(Exact name of registrant as specified in charter)
 
227 West Monroe Street, Chicago, IL 60606
(Address of principal executive offices) (Zip code)
 
Amy J. Lee
227 West Monroe Street, Chicago, IL 60606
(Name and address of agent for service)

Registrant's telephone number, including area code: (312) 827-0100

Date of fiscal year end: December 31
Date of reporting period: July 1, 2017 – September 30, 2017

Item 1.  Schedule of Investments.
Attached hereto.
 
Guggenheim Enhanced Equity Income Fund
 
SCHEDULE OF INVESTMENTS (Unaudited)   
September 30, 2017
   
 
   
Shares
   
Value
 
COMMON STOCKS - 98.8%
           
Consumer, Non-cyclical - 20.1%
           
Robert Half International, Inc.1
   
17,686
   
$
890,314
 
United Rentals, Inc.*,1
   
6,350
     
880,999
 
Centene Corp.*,1
   
8,985
     
869,479
 
Cintas Corp.1
   
6,016
     
867,988
 
Tyson Foods, Inc. Class A1
   
12,304
     
866,816
 
Nielsen Holdings plc1
   
20,908
     
866,637
 
Avery Dennison Corp.1
   
8,633
     
848,969
 
McCormick & Company, Inc.1
   
8,243
     
846,061
 
PayPal Holdings, Inc.*,1
   
13,162
     
842,763
 
Pfizer, Inc.1
   
23,594
     
842,305
 
AbbVie, Inc.1
   
9,427
     
837,682
 
Celgene Corp.*,1
   
5,726
     
834,966
 
Quanta Services, Inc.*,1
   
22,268
     
832,155
 
HCA Healthcare, Inc.*,1
   
10,442
     
831,079
 
Amgen, Inc.1
   
4,454
     
830,448
 
Eli Lilly & Co.1
   
9,703
     
829,995
 
S&P Global, Inc.1
   
5,295
     
827,661
 
Moody's Corp.1
   
5,944
     
827,464
 
Western Union Co.1
   
43,047
     
826,502
 
Align Technology, Inc.*
   
4,434
     
825,920
 
Abbott Laboratories1
   
15,466
     
825,265
 
Dentsply Sirona, Inc.1
   
13,768
     
823,463
 
Perrigo Company plc1
   
9,718
     
822,629
 
Sysco Corp.1
   
15,203
     
820,202
 
Altria Group, Inc.1
   
12,929
     
819,957
 
DaVita, Inc.*,1
   
13,798
     
819,463
 
Bristol-Myers Squibb Co.1
   
12,848
     
818,932
 
Hormel Foods Corp.1
   
25,461
     
818,317
 
H&R Block, Inc.1
   
30,849
     
816,882
 
Colgate-Palmolive Co.1
   
11,202
     
816,065
 
Boston Scientific Corp.*,1
   
27,945
     
815,156
 
Cigna Corp.1
   
4,359
     
814,871
 
Zimmer Biomet Holdings, Inc.1
   
6,954
     
814,244
 
Hershey Co.1
   
7,439
     
812,116
 
Verisk Analytics, Inc. Class A*,1
   
9,755
     
811,518
 
Automatic Data Processing, Inc.1
   
7,422
     
811,373
 
Express Scripts Holding Co.*,1
   
12,791
     
809,926
 
Universal Health Services, Inc. Class B1
   
7,281
     
807,754
 
Coty, Inc. Class A1
   
48,849
     
807,474
 
Intuitive Surgical, Inc.*,1
   
772
     
807,419
 
Archer-Daniels-Midland Co.1
   
18,989
     
807,222
 
AmerisourceBergen Corp. Class A1
   
9,752
     
806,978
 
Mondelez International, Inc. Class A1
   
19,802
     
805,149
 
Gartner, Inc.*
   
6,469
     
804,808
 
Brown-Forman Corp. Class B1
   
14,808
     
804,075
 
Global Payments, Inc.1
   
8,460
     
803,954
 
Stryker Corp.1
   
5,646
     
801,845
 
Merck & Company, Inc.1
   
12,518
     
801,528
 
Kimberly-Clark Corp.1
   
6,811
     
801,518
 
Alexion Pharmaceuticals, Inc.*,1
   
5,698
     
799,372
 
Johnson & Johnson1
   
6,142
     
798,521
 
Baxter International, Inc.1
   
12,714
     
797,804
 
Estee Lauder Companies, Inc. Class A1
   
7,394
     
797,369
 
UnitedHealth Group, Inc.1
   
4,069
     
796,914
 
CR Bard, Inc.1
   
2,483
     
795,802
 
Danaher Corp.1
   
9,273
     
795,438
 
 
   
Shares
   
Value
 
COMMON STOCKS - 98.8% (continued)
       
Consumer, Non-cyclical - 20.1% (continued)
       
Thermo Fisher Scientific, Inc.1
   
4,199
   
$
794,451
 
IDEXX Laboratories, Inc.*,1
   
5,108
     
794,243
 
Church & Dwight Company, Inc.1
   
16,379
     
793,563
 
Zoetis, Inc.1
   
12,435
     
792,856
 
Constellation Brands, Inc. Class A1
   
3,975
     
792,814
 
Clorox Co.1
   
6,002
     
791,724
 
Patterson Companies, Inc.1
   
20,435
     
789,813
 
Monster Beverage Corp.*,1
   
14,285
     
789,246
 
Ecolab, Inc.1
   
6,136
     
789,151
 
Quintiles IMS Holdings, Inc.*
   
8,294
     
788,511
 
Procter & Gamble Co.1
   
8,666
     
788,433
 
Anthem, Inc.1
   
4,151
     
788,192
 
JM Smucker Co.1
   
7,510
     
788,024
 
Cardinal Health, Inc.1
   
11,769
     
787,581
 
McKesson Corp.1
   
5,126
     
787,405
 
Conagra Brands, Inc.1
   
23,321
     
786,851
 
Mylan N.V.*,1
   
25,064
     
786,258
 
Campbell Soup Co.1
   
16,790
     
786,108
 
Aetna, Inc.1
   
4,940
     
785,509
 
Coca-Cola Co.1
   
17,376
     
782,094
 
PepsiCo, Inc.1
   
6,994
     
779,341
 
Dr Pepper Snapple Group, Inc.1
   
8,791
     
777,740
 
Edwards Lifesciences Corp.*,1
   
7,108
     
776,975
 
ResMed, Inc.
   
10,077
     
775,526
 
Becton Dickinson and Co.1
   
3,950
     
774,003
 
Biogen, Inc.*,1
   
2,465
     
771,841
 
Laboratory Corporation of America Holdings*,1
   
5,106
     
770,853
 
Vertex Pharmaceuticals, Inc.*,1
   
5,065
     
770,083
 
Kroger Co.1
   
38,203
     
766,352
 
Gilead Sciences, Inc.1
   
9,454
     
765,963
 
Illumina, Inc.*,1
   
3,837
     
764,330
 
Humana, Inc.1
   
3,136
     
764,024
 
Kraft Heinz Co.1
   
9,845
     
763,480
 
Philip Morris International, Inc.1
   
6,873
     
762,972
 
Regeneron Pharmaceuticals, Inc.*,1
   
1,706
     
762,787
 
Medtronic plc1
   
9,808
     
762,768
 
Hologic, Inc.*,1
   
20,735
     
760,767
 
Cooper Companies, Inc.1
   
3,199
     
758,515
 
Total System Services, Inc.1
   
11,579
     
758,425
 
Varian Medical Systems, Inc.*,1
   
7,560
     
756,454
 
Henry Schein, Inc.*,1
   
9,177
     
752,422
 
General Mills, Inc.1
   
14,535
     
752,332
 
IHS Markit Ltd.*
   
16,927
     
746,142
 
Molson Coors Brewing Co. Class B1
   
9,116
     
744,230
 
Envision Healthcare Corp.*,1
   
16,336
     
734,303
 
Kellogg Co.1
   
11,754
     
733,097
 
Incyte Corp.*,1
   
6,214
     
725,422
 
Allergan plc1
   
3,445
     
706,053
 
Quest Diagnostics, Inc.1
   
7,482
     
700,614
 
Equifax, Inc.1
   
6,529
     
692,009
 
Total Consumer, Non-cyclical
     
84,470,176
 
Financial - 20.1%
         
Comerica, Inc.1
   
12,431
     
947,989
 
Citizens Financial Group, Inc.
   
24,522
     
928,648
 
Regions Financial Corp.1
   
60,676
     
924,095
 
SunTrust Banks, Inc.1
   
15,363
     
918,247
 
Huntington Bancshares, Inc.1
   
65,305
     
911,658
 

Guggenheim Enhanced Equity Income Fund
 
SCHEDULE OF INVESTMENTS (Unaudited)   
September 30, 2017
   
 
   
Shares
   
Value
 
COMMON STOCKS - 98.8% (continued)
       
Financial - 20.1% (continued)
       
Zions Bancorporation1
   
19,322
   
$
911,612
 
KeyCorp1
   
48,409
     
911,057
 
Charles Schwab Corp.1
   
20,800
     
909,791
 
Hartford Financial Services Group, Inc.1
   
16,407
     
909,439
 
Raymond James Financial, Inc.
   
10,682
     
900,813
 
Ameriprise Financial, Inc.1
   
6,059
     
899,822
 
Discover Financial Services1
   
13,954
     
899,754
 
M&T Bank Corp.1
   
5,584
     
899,247
 
Lincoln National Corp.1
   
12,227
     
898,440
 
People's United Financial, Inc.1
   
49,511
     
898,130
 
Fifth Third Bancorp1
   
32,054
     
896,871
 
Brighthouse Financial, Inc.*,1
   
14,751
     
896,861
 
Wells Fargo & Co.1
   
16,227
     
894,919
 
Navient Corp.1
   
59,553
     
894,486
 
PNC Financial Services Group, Inc.1
   
6,621
     
892,312
 
Bank of America Corp.1
   
35,149
     
890,676
 
Invesco Ltd.1
   
25,388
     
889,596
 
T. Rowe Price Group, Inc.1
   
9,796
     
888,007
 
MetLife, Inc.1
   
17,068
     
886,683
 
E*TRADE Financial Corp.*,1
   
20,286
     
884,672
 
Citigroup, Inc.1
   
12,159
     
884,446
 
Affiliated Managers Group, Inc.1
   
4,643
     
881,381
 
Morgan Stanley1
   
18,281
     
880,596
 
Goldman Sachs Group, Inc.1
   
3,704
     
878,552
 
Synchrony Financial1
   
28,180
     
874,989
 
Unum Group1
   
17,078
     
873,198
 
Franklin Resources, Inc.1
   
19,604
     
872,574
 
Capital One Financial Corp.1
   
10,287
     
870,897
 
JPMorgan Chase & Co.1
   
9,099
     
869,045
 
Prudential Financial, Inc.1
   
8,134
     
864,807
 
BlackRock, Inc. Class A1
   
1,934
     
864,672
 
American Express Co.1
   
9,549
     
863,803
 
U.S. Bancorp1
   
16,098
     
862,692
 
BB&T Corp.1
   
18,297
     
858,861
 
Progressive Corp.1
   
17,717
     
857,857
 
SL Green Realty Corp. REIT1
   
8,429
     
854,025
 
Principal Financial Group, Inc.1
   
13,261
     
853,213
 
CME Group, Inc. Class A1
   
6,284
     
852,613
 
Torchmark Corp.1
   
10,577
     
847,112
 
Assurant, Inc.1
   
8,863
     
846,594
 
Intercontinental Exchange, Inc.1
   
12,313
     
845,903
 
Bank of New York Mellon Corp.1
   
15,954
     
845,881
 
CBRE Group, Inc. Class A*,1
   
22,201
     
840,974
 
Berkshire Hathaway, Inc. Class B*,1
   
4,585
     
840,522
 
Nasdaq, Inc.1
   
10,821
     
839,385
 
Loews Corp.1
   
17,501
     
837,598
 
Vornado Realty Trust REIT1
   
10,887
     
836,993
 
Northern Trust Corp.1
   
9,095
     
836,103
 
Alliance Data Systems Corp.1
   
3,754
     
831,699
 
State Street Corp.1
   
8,697
     
830,911
 
Arthur J Gallagher & Co.1
   
13,479
     
829,632
 
Mastercard, Inc. Class A1
   
5,863
     
827,856
 
CBOE Holdings, Inc.1
   
7,681
     
826,706
 
American International Group, Inc.1
   
13,459
     
826,248
 
Everest Re Group Ltd.
   
3,616
     
825,858
 
Allstate Corp.1
   
8,978
     
825,168
 
Aon plc1
   
5,640
     
824,004
 
 
   
Shares
   
Value
 
COMMON STOCKS - 98.8% (continued)
       
Financial - 20.1% (continued)
       
Travelers Companies, Inc.1
   
6,718
   
$
823,089
 
Marsh & McLennan Companies, Inc.1
   
9,818
     
822,847
 
Boston Properties, Inc. REIT1
   
6,695
     
822,682
 
XL Group Ltd.1
   
20,838
     
822,059
 
Host Hotels & Resorts, Inc. REIT1
   
44,328
     
819,625
 
Willis Towers Watson plc1
   
5,298
     
817,111
 
Macerich Co. REIT1
   
14,835
     
815,480
 
Weyerhaeuser Co. REIT1
   
23,959
     
815,325
 
Chubb Ltd.1
   
5,712
     
814,246
 
Cincinnati Financial Corp.1
   
10,619
     
813,097
 
Simon Property Group, Inc. REIT1
   
5,042
     
811,812
 
Visa, Inc. Class A1
   
7,704
     
810,769
 
Aflac, Inc.1
   
9,911
     
806,656
 
Alexandria Real Estate Equities, Inc. REIT1
   
6,741
     
801,977
 
Prologis, Inc. REIT1
   
12,577
     
798,136
 
Mid-America Apartment Communities, Inc. REIT1
   
7,454
     
796,684
 
Duke Realty Corp. REIT
   
27,431
     
790,561
 
Digital Realty Trust, Inc. REIT1
   
6,670
     
789,261
 
Public Storage REIT1
   
3,685
     
788,553
 
GGP, Inc. REIT1
   
37,808
     
785,272
 
Extra Space Storage, Inc. REIT1
   
9,782
     
781,777
 
Iron Mountain, Inc. REIT1
   
20,094
     
781,657
 
Kimco Realty Corp. REIT1
   
39,888
     
779,810
 
Equity Residential REIT1
   
11,816
     
779,029
 
Regency Centers Corp. REIT1
   
12,536
     
777,733
 
Equinix, Inc. REIT1
   
1,741
     
777,008
 
Realty Income Corp. REIT1
   
13,561
     
775,554
 
SBA Communications Corp. REIT*
   
5,383
     
775,421
 
UDR, Inc. REIT1
   
20,342
     
773,606
 
Federal Realty Investment Trust REIT1
   
6,218
     
772,338
 
AvalonBay Communities, Inc. REIT1
   
4,308
     
768,633
 
Essex Property Trust, Inc. REIT1
   
3,018
     
766,663
 
Apartment Investment & Management Co. Class A REIT1
   
17,321
     
759,699
 
American Tower Corp. Class A REIT1
   
5,549
     
758,437
 
Welltower, Inc. REIT1
   
10,775
     
757,267
 
Crown Castle International Corp. REIT1
   
7,556
     
755,449
 
Ventas, Inc. REIT1
   
11,581
     
754,271
 
HCP, Inc. REIT1
   
26,632
     
741,169
 
Total Financial
     
84,067,956
 
Consumer, Cyclical - 14.1%
         
Gap, Inc.1
   
31,306
     
924,465
 
Michael Kors Holdings Ltd.*,1
   
19,088
     
913,361
 
L Brands, Inc.1
   
21,686
     
902,354
 
Genuine Parts Co.1
   
9,426
     
901,597
 
BorgWarner, Inc.1
   
17,414
     
892,119
 
CarMax, Inc.*,1
   
11,750
     
890,768
 
Ross Stores, Inc.1
   
13,749
     
887,773
 
DR Horton, Inc.1
   
22,195
     
886,246
 
AutoZone, Inc.*,1
   
1,489
     
886,119
 
Goodyear Tire & Rubber Co.1
   
26,544
     
882,588
 
General Motors Co.1
   
21,745
     
878,064
 

Guggenheim Enhanced Equity Income Fund
 
SCHEDULE OF INVESTMENTS (Unaudited)   
September 30, 2017
   
 
   
Shares
   
Value
 
COMMON STOCKS - 98.8% (continued)
       
Consumer, Cyclical - 14.1% (continued)
       
WW Grainger, Inc.1
   
4,876
   
$
876,461
 
American Airlines Group, Inc.1
   
18,453
     
876,333
 
Kohl's Corp.1
   
19,156
     
874,471
 
O'Reilly Automotive, Inc.*,1
   
4,041
     
870,310
 
Dollar General Corp.1
   
10,648
     
863,020
 
Whirlpool Corp.1
   
4,670
     
861,335
 
Wyndham Worldwide Corp.1
   
8,170
     
861,201
 
PACCAR, Inc.1
   
11,901
     
860,918
 
Fastenal Co.1
   
18,846
     
859,001
 
Hilton Worldwide Holdings, Inc.
   
12,351
     
857,777
 
Marriott International, Inc. Class A1
   
7,778
     
857,602
 
PulteGroup, Inc.1
   
31,232
     
853,571
 
Southwest Airlines Co.1
   
15,217
     
851,848
 
Advance Auto Parts, Inc.1
   
8,556
     
848,755
 
Ford Motor Co.1
   
70,823
     
847,751
 
Leggett & Platt, Inc.1
   
17,760
     
847,685
 
Tractor Supply Co.1
   
13,340
     
844,289
 
Dollar Tree, Inc.*,1
   
9,713
     
843,283
 
Lennar Corp. Class A1
   
15,919
     
840,523
 
Costco Wholesale Corp.1
   
5,114
     
840,179
 
United Continental Holdings, Inc.*,1
   
13,782
     
839,048
 
Hasbro, Inc.1
   
8,551
     
835,176
 
LKQ Corp.*,1
   
23,113
     
831,837
 
Wynn Resorts Ltd.1
   
5,570
     
829,484
 
Target Corp.1
   
14,049
     
829,031
 
Alaska Air Group, Inc.1
   
10,829
     
825,928
 
Best Buy Company, Inc.1
   
14,496
     
825,692
 
Chipotle Mexican Grill, Inc. Class A*,1
   
2,681
     
825,292
 
Home Depot, Inc.1
   
5,039
     
824,179
 
Macy's, Inc.1
   
37,737
     
823,421
 
Nordstrom, Inc.1
   
17,452
     
822,862
 
CVS Health Corp.1
   
10,092
     
820,681
 
TJX Companies, Inc.1
   
11,114
     
819,435
 
Delphi Automotive plc1
   
8,323
     
818,983
 
Lowe's Companies, Inc.1
   
10,241
     
818,666
 
Harley-Davidson, Inc.1
   
16,981
     
818,654
 
VF Corp.1
   
12,877
     
818,591
 
Delta Air Lines, Inc.1
   
16,956
     
817,618
 
Signet Jewelers Ltd.1
   
12,285
     
817,567
 
Mattel, Inc.1
   
52,654
     
815,084
 
Royal Caribbean Cruises Ltd.1
   
6,850
     
811,999
 
Starbucks Corp.1
   
15,041
     
807,852
 
Darden Restaurants, Inc.1
   
10,243
     
806,944
 
Coach, Inc.1
   
19,900
     
801,572
 
Ulta Beauty, Inc.*,1
   
3,545
     
801,383
 
NIKE, Inc. Class B1
   
15,413
     
799,164
 
Wal-Mart Stores, Inc.1
   
10,200
     
797,028
 
PVH Corp.1
   
6,297
     
793,800
 
Foot Locker, Inc.1
   
22,518
     
793,084
 
Tiffany & Co.1
   
8,636
     
792,612
 
Carnival Corp.1
   
12,270
     
792,274
 
McDonald's Corp.1
   
5,037
     
789,197
 
Hanesbrands, Inc.1
   
32,016
     
788,874
 
MGM Resorts International
   
24,197
     
788,580
 
Ralph Lauren Corp. Class A1
   
8,861
     
782,338
 
Newell Brands, Inc.1
   
18,269
     
779,538
 
Yum! Brands, Inc.1
   
10,520
     
774,377
 
Mohawk Industries, Inc.*,1
   
3,119
     
771,984
 
 
   
Shares
   
Value
 
COMMON STOCKS - 98.8% (continued)
       
Consumer, Cyclical - 14.1% (continued)
       
Walgreens Boots Alliance, Inc.1
   
9,885
   
$
763,320
 
Under Armour, Inc. Class A*,1
   
24,008
     
395,652
 
Under Armour, Inc. Class C*,1
   
23,965
     
359,954
 
Total Consumer, Cyclical
     
59,250,522
 
Industrial - 13.6%
         
Pentair plc1
   
12,972
     
881,577
 
Textron, Inc.1
   
16,340
     
880,399
 
J.B. Hunt Transport Services, Inc.1
   
7,900
     
877,533
 
Rockwell Automation, Inc.1
   
4,905
     
874,121
 
Parker-Hannifin Corp.1
   
4,986
     
872,650
 
Union Pacific Corp.1
   
7,505
     
870,355
 
Flowserve Corp.1
   
20,378
     
867,899
 
Fluor Corp.1
   
20,576
     
866,250
 
Northrop Grumman Corp.1
   
3,008
     
865,462
 
Harris Corp.1
   
6,567
     
864,743
 
FedEx Corp.1
   
3,823
     
862,392
 
Deere & Co.1
   
6,859
     
861,422
 
Allegion plc1
   
9,956
     
860,894
 
Norfolk Southern Corp.1
   
6,492
     
858,502
 
Jacobs Engineering Group, Inc.1
   
14,727
     
858,142
 
Fortive Corp.1
   
12,102
     
856,700
 
Boeing Co.1
   
3,369
     
856,433
 
Eaton Corporation plc1
   
11,152
     
856,362
 
CSX Corp.1
   
15,732
     
853,618
 
United Technologies Corp.1
   
7,344
     
852,492
 
Caterpillar, Inc.1
   
6,829
     
851,645
 
Illinois Tool Works, Inc.1
   
5,745
     
850,030
 
TE Connectivity Ltd.1
   
10,193
     
846,631
 
AO Smith Corp.
   
14,235
     
845,986
 
Amphenol Corp. Class A1
   
9,992
     
845,723
 
Expeditors International of Washington, Inc.1
   
14,123
     
845,403
 
Corning, Inc.1
   
28,190
     
843,445
 
Dover Corp.1
   
9,216
     
842,250
 
United Parcel Service, Inc. Class B1
   
6,993
     
839,789
 
Fortune Brands Home & Security, Inc.1
   
12,487
     
839,501
 
Kansas City Southern1
   
7,704
     
837,271
 
Emerson Electric Co.1
   
13,321
     
837,092
 
General Dynamics Corp.1
   
4,066
     
835,888
 
Roper Technologies, Inc.1
   
3,433
     
835,592
 
Masco Corp.1
   
21,414
     
835,360
 
L3 Technologies, Inc.1
   
4,416
     
832,107
 
Garmin Ltd.1
   
15,395
     
830,868
 
CH Robinson Worldwide, Inc.1
   
10,911
     
830,327
 
Cummins, Inc.1
   
4,941
     
830,236
 
AMETEK, Inc.1
   
12,561
     
829,528
 
Honeywell International, Inc.1
   
5,848
     
828,896
 
Johnson Controls International plc1
   
20,545
     
827,758
 
Raytheon Co.1
   
4,428
     
826,176
 
Stanley Black & Decker, Inc.1
   
5,471
     
825,957
 
Ball Corp.1
   
19,974
     
824,927
 
Lockheed Martin Corp.1
   
2,656
     
824,130
 
FLIR Systems, Inc.1
   
21,139
     
822,518
 
Mettler-Toledo International, Inc.*,1
   
1,313
     
822,148
 
3M Co.1
   
3,912
     
821,129
 
Ingersoll-Rand plc1
   
9,199
     
820,275
 

Guggenheim Enhanced Equity Income Fund
 
SCHEDULE OF INVESTMENTS (Unaudited)   
September 30, 2017
   
 
   
Shares
   
Value
 
COMMON STOCKS - 98.8% (continued)
       
Industrial - 13.6% (continued)
       
PerkinElmer, Inc.1
   
11,892
   
$
820,191
 
Stericycle, Inc.*,1
   
11,451
     
820,121
 
Arconic, Inc.1
   
32,947
     
819,721
 
General Electric Co.1
   
33,776
     
816,704
 
Waste Management, Inc.1
   
10,433
     
816,591
 
Snap-on, Inc.1
   
5,473
     
815,532
 
Republic Services, Inc. Class A1
   
12,291
     
811,943
 
Packaging Corporation of America
   
7,071
     
810,902
 
TransDigm Group, Inc.1
   
3,167
     
809,644
 
WestRock Co.1
   
14,247
     
808,232
 
Rockwell Collins, Inc.1
   
6,144
     
803,082
 
Xylem, Inc.1
   
12,815
     
802,603
 
Sealed Air Corp.1
   
18,702
     
798,949
 
Agilent Technologies, Inc.1
   
12,374
     
794,411
 
Vulcan Materials Co.1
   
6,621
     
791,872
 
Martin Marietta Materials, Inc.1
   
3,795
     
782,643
 
Waters Corp.*,1
   
4,313
     
774,270
 
Acuity Brands, Inc.1
   
4,476
     
766,649
 
Total Industrial
     
56,790,592
 
Technology - 9.2%
         
Micron Technology, Inc.*,1
   
24,794
     
975,147
 
Applied Materials, Inc.1
   
18,141
     
944,965
 
NetApp, Inc.1
   
20,827
     
911,389
 
KLA-Tencor Corp.1
   
8,527
     
903,862
 
Hewlett Packard Enterprise Co.1
   
61,323
     
902,061
 
Lam Research Corp.1
   
4,854
     
898,184
 
Xilinx, Inc.1
   
12,636
     
895,008
 
Texas Instruments, Inc.1
   
9,887
     
886,271
 
NVIDIA Corp.1
   
4,915
     
878,655
 
Intel Corp.1
   
22,863
     
870,623
 
Analog Devices, Inc.1
   
10,002
     
861,872
 
Akamai Technologies, Inc.*,1
   
17,490
     
852,114
 
Xerox Corp.1
   
25,493
     
848,662
 
Paychex, Inc.1
   
14,140
     
847,834
 
Fiserv, Inc.*,1
   
6,559
     
845,849
 
QUALCOMM, Inc.1
   
16,208
     
840,223
 
HP, Inc.1
   
42,080
     
839,917
 
Advanced Micro Devices, Inc.*
   
65,607
     
836,489
 
Microchip Technology, Inc.1
   
9,293
     
834,326
 
Seagate Technology plc1
   
25,150
     
834,226
 
Red Hat, Inc.*,1
   
7,511
     
832,669
 
Cadence Design Systems, Inc.*
   
21,039
     
830,409
 
Cerner Corp.*,1
   
11,601
     
827,383
 
Citrix Systems, Inc.*,1
   
10,707
     
822,512
 
DXC Technology Co.1
   
9,559
     
820,927
 
Cognizant Technology Solutions Corp. Class A1
   
11,315
     
820,790
 
International Business Machines Corp.1
   
5,648
     
819,412
 
Synopsys, Inc.*,1
   
10,115
     
814,561
 
Fidelity National Information Services, Inc.1
   
8,716
     
813,987
 
Accenture plc Class A1
   
6,016
     
812,581
 
Microsoft Corp.1
   
10,876
     
810,153
 
CA, Inc.1
   
24,262
     
809,866
 
Intuit, Inc.1
   
5,683
     
807,782
 
CSRA, Inc.1
   
24,994
     
806,556
 
Electronic Arts, Inc.*,1
   
6,802
     
803,044
 
Broadcom Ltd.1
   
3,296
     
799,412
 
 
   
Shares
   
Value
 
COMMON STOCKS - 98.8% (continued)
       
Technology - 9.2% (continued)
       
Activision Blizzard, Inc.1
   
12,391
   
$
799,343
 
Western Digital Corp.1
   
9,248
     
799,027
 
Qorvo, Inc.*,1
   
11,235
     
794,090
 
Autodesk, Inc.*,1
   
7,030
     
789,188
 
Skyworks Solutions, Inc.1
   
7,689
     
783,509
 
Apple, Inc.1
   
5,071
     
781,543
 
salesforce.com, Inc.*,1
   
8,343
     
779,403
 
Adobe Systems, Inc.*,1
   
5,179
     
772,603
 
ANSYS, Inc.*
   
6,264
     
768,781
 
Oracle Corp.1
   
15,598
     
754,163
 
Total Technology
     
38,381,371
 
Energy - 6.8%
         
Marathon Oil Corp.1
   
71,136
     
964,603
 
Newfield Exploration Co.*,1
   
32,442
     
962,553
 
Anadarko Petroleum Corp.1
   
19,662
     
960,489
 
Chesapeake Energy Corp.*,1
   
221,033
     
950,442
 
Range Resources Corp.1
   
48,526
     
949,654
 
Concho Resources, Inc.*,1
   
7,179
     
945,618
 
Devon Energy Corp.1
   
25,566
     
938,528
 
Apache Corp.1
   
20,471
     
937,572
 
Hess Corp.1
   
19,979
     
936,815
 
Noble Energy, Inc.1
   
32,679
     
926,776
 
Pioneer Natural Resources Co.1
   
6,261
     
923,748
 
Helmerich & Payne, Inc.1
   
17,690
     
921,826
 
Cimarex Energy Co.1
   
8,087
     
919,249
 
Halliburton Co.1
   
19,969
     
919,173
 
ConocoPhillips1
   
18,092
     
905,505
 
National Oilwell Varco, Inc.1
   
25,340
     
905,398
 
EOG Resources, Inc.1
   
9,271
     
896,877
 
Valero Energy Corp.1
   
11,569
     
890,003
 
TechnipFMC plc*,1
   
31,551
     
880,904
 
Phillips 661
   
9,499
     
870,203
 
Schlumberger Ltd.1
   
12,404
     
865,303
 
Equities Corp.1
   
13,261
     
865,148
 
Occidental Petroleum Corp.1
   
13,356
     
857,589
 
Baker Hughes a GE Co.1
   
23,375
     
855,993
 
Chevron Corp.1
   
7,263
     
853,403
 
Marathon Petroleum Corp.1
   
15,061
     
844,621
 
Exxon Mobil Corp.1
   
10,208
     
836,852
 
Cabot Oil & Gas Corp. Class A1
   
30,980
     
828,715
 
Andeavor1
   
7,920
     
816,948
 
Williams Companies, Inc.1
   
27,098
     
813,212
 
Kinder Morgan, Inc.1
   
42,036
     
806,250
 
ONEOK, Inc.1
   
14,310
     
792,917
 
Total Energy
           
28,542,887
 
Communications - 6.1%
         
Symantec Corp.1
   
27,252
     
894,139
 
AT&T, Inc.1
   
22,606
     
885,476
 
Verizon Communications, Inc.1
   
17,448
     
863,502
 
Cisco Systems, Inc.1
   
25,558
     
859,516
 
Juniper Networks, Inc.1
   
30,223
     
841,106
 
F5 Networks, Inc.*,1
   
6,962
     
839,339
 
VeriSign, Inc.*,1
   
7,788
     
828,565
 
Netflix, Inc.*,1
   
4,561
     
827,137
 
Time Warner, Inc.1
   
8,029
     
822,570
 
Viacom, Inc. Class B1
   
29,504
     
821,391
 
Interpublic Group of Companies, Inc.1
   
39,477
     
820,727
 
CenturyLink, Inc.1
   
43,395
     
820,166
 
Expedia, Inc.1
   
5,689
     
818,875
 
eBay, Inc.*,1
   
21,290
     
818,813
 

Guggenheim Enhanced Equity Income Fund
 
SCHEDULE OF INVESTMENTS (Unaudited)   
September 30, 2017
   
 
   
Shares
   
Value
 
COMMON STOCKS - 98.8% (continued)
       
Communications - 6.1% (continued)
       
Omnicom Group, Inc.1
   
11,047
   
$
818,251
 
Walt Disney Co.1
   
8,288
     
816,948
 
Level 3 Communications, Inc.*,1
   
15,235
     
811,873
 
Comcast Corp. Class A1
   
21,056
     
810,235
 
Scripps Networks Interactive, Inc. Class A1
   
9,413
     
808,483
 
Facebook, Inc. Class A*,1
   
4,706
     
804,114
 
Motorola Solutions, Inc.1
   
9,452
     
802,191
 
Amazon.com, Inc.*,1
   
833
     
800,805
 
Priceline Group, Inc.*,1
   
437
     
800,068
 
DISH Network Corp. Class A*,1
   
14,735
     
799,079
 
CBS Corp. Class B1
   
13,540
     
785,320
 
Charter Communications, Inc. Class A*,1
   
2,047
     
743,921
 
TripAdvisor, Inc.*,1
   
17,855
     
723,663
 
News Corp. Class A1
   
46,399
     
615,251
 
Twenty-First Century Fox, Inc. Class A1
   
21,433
     
565,403
 
Discovery Communications, Inc. Class C*,1
   
22,626
     
458,403
 
Alphabet, Inc. Class A*,1
   
430
     
418,700
 
Alphabet, Inc. Class C*,1
   
431
     
413,376
 
Discovery Communications, Inc. Class A*,1
   
16,503
     
351,349
 
Twenty-First Century Fox, Inc. Class B1
   
9,921
     
255,863
 
News Corp. Class B1
   
14,542
     
198,498
 
Total Communications
     
25,363,116
 
Utilities - 5.2%
         
NRG Energy, Inc.1
   
33,635
     
860,721
 
Public Service Enterprise Group, Inc.1
   
17,321
     
801,096
 
NextEra Energy, Inc.1
   
5,426
     
795,180
 
American Water Works Company, Inc.1
   
9,817
     
794,293
 
Exelon Corp.1
   
21,078
     
794,008
 
AES Corp.1
   
71,771
     
790,916
 
Southern Co.1
   
16,027
     
787,567
 
CenterPoint Energy, Inc.1
   
26,809
     
783,091
 
Dominion Energy, Inc.1
   
10,153
     
781,070
 
PG&E Corp.1
   
11,389
     
775,477
 
Ameren Corp.1
   
13,389
     
774,420
 
Alliant Energy Corp.1
   
18,628
     
774,366
 
PPL Corp.1
   
20,342
     
771,979
 
Sempra Energy1
   
6,752
     
770,606
 
FirstEnergy Corp.1
   
24,978
     
770,072
 
Entergy Corp.1
   
10,081
     
769,785
 
Duke Energy Corp.1
   
9,165
     
769,127
 
Edison International1
   
9,965
     
768,999
 
Eversource Energy1
   
12,672
     
765,896
 
CMS Energy Corp.1
   
16,534
     
765,855
 
DTE Energy Co.1
   
7,130
     
765,477
 
American Electric Power Company, Inc.1
   
10,845
     
761,753
 
NiSource, Inc.1
   
29,678
     
759,460
 
Consolidated Edison, Inc.1
   
9,406
     
758,876
 
WEC Energy Group, Inc.1
   
12,073
     
757,943
 
Xcel Energy, Inc.1
   
16,017
     
757,924
 
Pinnacle West Capital Corp.1
   
8,938
     
755,797
 
SCANA Corp.1
   
13,584
     
658,688
 
Total Utilities
     
21,640,442
 
 
   
Shares
   
Value
 
COMMON STOCKS - 98.8% (continued)
       
Basic Materials - 3.4%
       
Albemarle Corp.1
   
6,802
   
$
927,180
 
Mosaic Co.1
   
41,493
     
895,833
 
CF Industries Holdings, Inc.1
   
25,111
     
882,903
 
LyondellBasell Industries N.V. Class A1
   
8,783
     
869,956
 
DowDuPont, Inc.1
   
12,406
     
858,867
 
Eastman Chemical Co.1
   
9,484
     
858,207
 
Praxair, Inc.1
   
6,074
     
848,781
 
PPG Industries, Inc.1
   
7,766
     
843,854
 
Air Products & Chemicals, Inc.1
   
5,549
     
839,120
 
Sherwin-Williams Co.1
   
2,335
     
836,023
 
International Paper Co.1
   
14,686
     
834,459
 
Nucor Corp.1
   
14,748
     
826,478
 
FMC Corp.1
   
9,233
     
824,599
 
Monsanto Co.1
   
6,852
     
821,007
 
International Flavors & Fragrances, Inc.1
   
5,672
     
810,586
 
Freeport-McMoRan, Inc.*,1
   
56,500
     
793,260
 
Newmont Mining Corp.1
   
20,466
     
767,680
 
Total Basic Materials
     
14,338,793
 
Diversified - 0.2%
         
Leucadia National Corp.1
   
35,982
     
908,546
 
Total Common Stocks
               
(Cost $386,831,070)
     
413,754,401
 
EXCHANGE-TRADED FUNDS - 45.5%
         
iShares Russell 2000 Index ETF1,2
   
428,701
     
63,524,914
 
PowerShares QQQ Trust Series 11,2
   
436,642
     
63,509,579
 
SPDR S&P 500 ETF Trust1,2
   
252,559
     
63,450,398
 
Total Exchange-Traded Funds
         
(Cost $170,135,072)
     
190,484,891
 
MONEY MARKET FUND - 1.9%
         
Dreyfus Treasury Securities Cash Management Fund - Institutional Class 0.90%3
   
8,016,736
     
8,016,736
 
Total Money Market Fund
         
(Cost $8,016,736)
     
8,016,736
 
Total Investments - 146.2%
         
(Cost $564,982,878)
   
$
612,256,028
 
 
   
Contracts
   
Value
 
LISTED OPTIONS WRITTEN - (1.1)%
           
Call options on:
           
 S&P 500 Index Expiring October 2017 with strike price of $2,510 (Notional Value $76,185,446)*
   
504
     
(1,081,080
)
 Russell 2000 Index Expiring October 2017 with strike price of $1,485 (Notional Value $72,317,195)*
   
851
     
(1,778,590
)
 NASDAQ-100 Index Expiring October 2017 with strike price of $5,940 (Notional Value $77,943,737)*
   
213
     
(1,881,855
)
Total Call options
     
(4,741,525
)
Total Listed Options Written
         
(Premiums received $3,967,517)
     
(4,741,525
)
Other Assets & Liabilities, net - (45.1)%
     
(188,714,937
)
Total Net Assets - 100.0%
   
$
418,799,566
 

Guggenheim Enhanced Equity Income Fund
 
SCHEDULE OF INVESTMENTS (Unaudited)   
September 30, 2017
   
 
 
*
Non-income producing security.
Value determined based on Level 1 inputs - See Note 3.
1 All or portion of these securities have been physically segregated in connection with borrowings. As of September 30, 2017, the total value of the securities segregated was $326,536,280.62
2 Security represents cover for outstanding written options. 
3 Rate indicated is the 7 day yield as of September 30, 2017.
 
plc
Public Limited Company
REIT Real Estate Investment Trust
 
See Sector Classification in Other Information section.
 
 
 
The following table summarizes the inputs used to value the Fund's investments at September 30, 2017 (See Note 3 in the Notes to Schedule of Investments):
 
Investments in Securities (Assets)
 
Level 1 Quoted Prices
   
Level 2 Significant Observable Inputs
   
Level 3 Significant Unobservable Inputs
   
Total
 
Common Stocks
 
$
413,754,401
   
$
   
$
   
$
413,754,401
 
Exchange-Traded Funds
   
190,484,891
     
     
     
190,484,891
 
Money Market Fund
   
8,016,736
     
     
     
8,016,736
 
Total Assets
 
$
612,256,028
   
$
   
$
   
$
612,256,028
 
                                 
Investments in Securities (Liabilities)
 
Level 1 Quoted Prices
   
Level 2 Significant Observable Inputs
   
Level 3 Significant Unobservable Inputs
   
Total
 
Options Written
 
$
4,741,525
   
$
   
$
   
$
4,741,525
 
Total Liabilities
 
$
4,741,525
   
$
   
$
   
$
4,741,525
 
 
 
Transfers between investment levels may occur as the markets fluctuate and/or the availability of data used in an investment’s valuation changes. Transfers between valuation levels, if any, are in comparison to the valuation levels at the end of the previous fiscal year, and are effective using the fair value as of the end of the current fiscal period.
 
For the period ended September 30, 2017, there were no transfers between levels.
 

NOTES TO FINANCIAL STATEMENTS (Unaudited)    
 
   

Note 1 – Organization and Significant Accounting Policies

Organization
Guggenheim Enhanced Equity Income Fund (the “Fund”) was organized as a Massachusetts business trust on December 3, 2004 and as of March 20, 2017, it redomiciled to a Delaware statutory trust. The Fund is registered as a diversified, closed-end management investment company under the Investment Company Act of 1940, as amended (the “1940 Act”).
 
The Fund’s primary investment objective is to seek to provide a high level of current income and current gains, with a secondary objective of long-term capital appreciation. The Fund seeks to achieve its investment objective by obtaining broadly diversified exposure to the equity markets and utilizing a covered call strategy which will follow a proprietary dynamic rules-based methodology. The Fund seeks to earn income and gains both from dividends paid by the securities owned by the Fund and cash premiums received from selling options.

Guggenheim Funds Investment Advisors, LLC ("GFIA") provides advisory services. Guggenheim Funds Distributors, LLC (“GFD”) acts as principal underwriter for the Fund. GFIA and GFD are affiliated entities.
 
Significant Accounting Policies
The Fund operates as an investment company and, accordingly, follows the investment company accounting and reporting guidance of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification Topic 946 Financial Services – Investment Companies. 
 
The following significant accounting policies are in conformity with U.S. generally accepted accounting principles ("U.S. GAAP") and are consistently followed by the Fund. This requires management to make estimates and assumptions that affect the reported amount of assets and liabilities, contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. All time references are based on Eastern Time.
 
The NAV of the Fund is calculated by dividing the market value of the Fund’s securities and other assets, less all liabilities, by the number of outstanding shares of the Fund. 
 
(a) Valuation of Investments 
The Board of Trustees of the Fund (the “Board”) has adopted policies and procedures for the valuation of the Fund's investments (the “Valuation Procedures”). Pursuant to the Valuation Procedures, the Board has delegated to a valuation committee, consisting of representatives from Guggenheim’s investment management, fund administration, legal and compliance departments (the “Valuation Committee”), the day-to-day responsibility for implementing the Valuation Procedures, including, under most circumstances, the responsibility for determining the fair value of the Fund’s securities and/or other assets.
 
Valuations of the Fund's securities are supplied primarily by pricing services appointed pursuant to the processes set forth in the Valuation Procedures. The Valuation Committee convenes monthly, or more frequently as needed, to review the valuation of all assets which have been fair valued for reasonableness. The Fund's officers, through the Valuation Committee and consistent with the monitoring and review responsibilities set forth in the Valuation Procedures, regularly review procedures used and valuations provided by the pricing services.
 
If the pricing service cannot or does not provide a valuation for a particular investment or such valuation is deemed unreliable, such investment is fair valued by the Valuation Committee.
 
Equity securities listed on an exchange (New York Stock Exchange (“NYSE”) or American Stock Exchange) are valued at the last quoted sale price as of the close of business on the NYSE, usually 4:00 p.m. on the valuation date. Equity securities listed on the NASDAQ market system are valued at the NASDAQ Official Closing Price on the valuation date, which may not necessarily represent the last sale price. If there has been no sale on such exchange or NASDAQ on a given day, the security is valued at the closing bid price on that day.
 
Open-end investment companies ("mutual funds") are valued at their NAV as of the close of business, on the valuation date. Exchange-traded funds ("ETFs") and closed-end investment companies ("CEFs") are valued at the last quoted sale price.

Short-term debt securities with a maturity of 60 days or less at acquisition and repurchase agreements are valued at amortized cost provided such amount approximates market value. 


NOTES TO FINANCIAL STATEMENTS (Unaudited)    
 
   
 
Listed options are valued at the Official Settlement Price listed by the exchange, usually as of 4:00 p.m. Long options are valued using the bid price and short options are valued using the ask price. In the event that a settlement price is not available, fair valuation is enacted. Over-the-counter ("OTC") options are valued using the average bid price (for long options) or average ask price (for short options) obtained from one or more security dealers.

Investments for which market quotations are not readily available are fair-valued as determined in good faith by GFIA under the direction of the Board using methods established or ratified by the Board. Valuations in accordance with these methods are intended to reflect each security’s (or asset’s) “fair value". Each such determination is based on a consideration of all relevant factors, which are likely to vary from one pricing context to another. Examples of such factors may include, but are not limited to market prices; sale prices; broker quotes; and models which derive prices based on inputs such as prices of securities with comparable maturities and characteristics, or based on inputs such as anticipated cash flows or collateral, spread over Treasuries, and other information analysis.  

NOTES TO FINANCIAL STATEMENTS (Unaudited)    
 
   

 
Note 2 – Financial Instruments and Derivatives

As part of its investment strategy, the Fund utilizes derivative instruments. These investments involve, to varying degrees, elements of market risk and risks in excess of the amounts recognized in the Statement of Assets and Liabilities. Valuation and accounting treatment of these instruments can be found under Significant Accounting Policies in Note 1 of these Notes to Financial Statements.
 
Derivatives
Derivatives are instruments whose values depend on, or are derived from, in whole or in part, the value of one or more other assets, such as securities, currencies, commodities or indices. Derivative instruments may be used to increase investment flexibility (including to maintain cash reserves while maintaining exposure to certain other assets), for risk management (hedging) purposes, to facilitate trading, to reduce transaction costs and to pursue higher investment returns. Derivative instruments may also be used to mitigate certain investment risks, such as foreign currency exchange rate risk, interest rate risk and credit risk. U.S. GAAP requires disclosures to enable investors to better understand how and why a Fund uses derivative instruments, how these derivative instruments are accounted for and their effects on the Fund’s financial position and results of operations.
 
The Fund may utilize derivatives for the following purposes:  

Hedge: an investment made in order to reduce the risk of adverse price movements in a security, by taking an offsetting position to protect against broad market moves.

Higher Investment Returns – the use of an instrument to seek to obtain increased investment returns


Options Purchased and Written

The Fund employs an option strategy in an attempt to generate income and gains from option premiums received from selling options. The Fund intends to pursue its options strategy utilizing a proprietary dynamic rules-based methodology. The Fund may purchase or sell (write) options on securities and securities indices which are listed on a national securities exchange or in the OTC market as a means of achieving additional return or of hedging the value of the Fund’s portfolio.

An option on a security is a contract that gives the holder of the option, in return for a premium, the right to buy from (in the case of a call) or sell to (in the case of a put) the writer of the option the security underlying the option at a specified exercise or “strike” price. The writer of an option on a security has an obligation upon exercise of the option to deliver the underlying security upon payment of the exercise price (in the case of a call) or to pay the exercise price upon delivery of the underlying security (in the case of a put).

There are several risks associated with transactions in options on securities. As the writer of a covered call option, the Fund forgoes, during the option’s life, the opportunity to profit from increases in the market value of the security covering

NOTES TO FINANCIAL STATEMENTS (Unaudited)    
 
   

the call option above the sum of the premium and the strike price of the call but has retained the risk of loss should the price of the underlying security decline. A writer of a put option is exposed to the risk of loss if fair value of the underlying securities declines, but profits only to the extent of the premium received if the underlying security increases in value. The writer of an option has no control over the time when it may be required to fill its obligation as writer of the option. Once an option writer has received an exercise notice, it cannot effect a closing purchase transaction in order to terminate its obligation under the option and must deliver the underlying security at the exercise price.

In addition, there may be an imperfect correlation between the movement in prices of options and the underlying securities where a Fund may not be able to enter into a closing transaction because of an illiquid secondary market; or, for OTC options, a Fund may be at risk because of the counterparty’s inability to perform.
 
Note 3 – Fair Value Measurement
In accordance with U.S. GAAP, fair value is defined as the price that the Fund would receive to sell an investment or pay to transfer a liability in an orderly transaction with an independent buyer in the principal market, or in the absence of a principal market, the most advantageous market for the investment or liability. U.S. GAAP establishes a three-tier fair value hierarchy based on the types of inputs used to value assets and liabilities and requires corresponding disclosure. The hierarchy and the corresponding inputs are summarized below:
 
Level 1 — quoted prices in active markets for identical assets or liabilities.
 
Level 2 — significant other observable inputs (for example quoted prices for securities that are similar based on characteristics such as interest rates, prepayment speeds, credit risk, etc.).
 
Level 3 — significant unobservable inputs based on the best information available under the circumstances, to the extent observable inputs are not available, which may include assumptions.

NOTES TO FINANCIAL STATEMENTS (Unaudited)    
 
   
 
The types of inputs available depend on a variety of factors, such as the type of security and the characteristics of the markets in which it trades, if any. Fair valuation determinations that rely on fewer or no observable inputs require greater judgment. Accordingly, fair value determinations for Level 3 securities require the greatest amount of judgment.
 
Independent pricing services are used to value a majority of the Fund’s investments. When values are not available from a pricing service, they will be determined under the valuation policies that have been reviewed and approved by the Board. In any event, values are determined using a variety of sources and techniques, including: market prices; broker quotes; and models which derive prices based on inputs such as prices of securities with comparable maturities and characteristics or based on inputs such as anticipated cash flows or collateral, spread over Treasuries, and other information and analysis.

The inputs or methodologies used for valuing securities are not necessarily an indication of the risk associated with investing in those securities. The suitability of the techniques and sources employed to determine fair valuation are regularly monitored and subject to change. 
 
Note 4 – Federal Income Tax Information
The Fund intends to comply with the provisions of Subchapter M of the Internal Revenue Code applicable to regulated investment companies and will distribute substantially all taxable net investment income and capital gains sufficient to relieve the Fund from all, or substantially all, federal income, excise and state income taxes. Therefore, no provision for federal or state income tax is required.
 
Tax positions taken or expected to be taken in the course of preparing the Fund’s tax returns are evaluated to determine whether the tax positions are “more-likely-than-not” of being sustained by the applicable tax authority. Tax positions not deemed to meet the more-likely-than-not threshold would be recorded as a tax benefit or expense in the current year. Management has analyzed the Fund’s tax positions taken, or to be taken, on federal income tax returns for all open tax years, and has concluded

NOTES TO FINANCIAL STATEMENTS (Unaudited)    
 
   
 
that no provision for income tax is required in the Fund’s financial statements. The Fund’s federal tax returns are subject to examination by the Internal Revenue Service for a period of three years after they are filed.
 
At September 30, 2017, the cost of securities for federal income tax purposes, the aggregate gross unrealized gain for all securities for which there was an excess of value over tax cost, and the aggregate gross unrealized loss for all securities for which there was an excess of tax cost over value were as follows:
 
Fund ID
Fund
Tax Cost
Tax Unrealized Gain
Tax Unrealized Loss
Net Unrealized Gain (Loss)
3006
Guggenheim Enhanced Equity Income Fund
562,574,606
63,586,665
(18,646,768)
44,939,897

Note 5 – Other Information

Sector Classification.

Information in the “Schedule of Investments” is categorized by sectors using sector-level Classifications defined by the Bloomberg Industry Classification System, a widely recognized industry classification system provider. Each Fund’s registration statement has investment policies relating to concentration in specific sectors/industries. For purposes of these investment policies, the Funds usually classify sectors/industries based on industry-level Classifications used by widely recognized industry classification system providers such as Bloomberg Industry Classification System, Global Industry Classification Standards and Barclays Global Classification Scheme.
 

 
Item 2.  Controls and Procedures.

(a)
The registrant's principal executive officer and principal financial officer have evaluated the registrant's disclosure controls and procedures (as defined in Rule 30a-3(c) under the Investment Company Act of 1940, as amended (the "Investment Company Act")) as of a date within 90 days of the filing date of this report and have concluded, based on such evaluation,  that the registrant's disclosure controls and procedures were effective, as of that date, in ensuring that information required to be disclosed by the registrant on this Form N-Q was recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission's rules and forms.

(b)
There was no change in the registrant's internal control over financial reporting (as defined in Rule 30a-3(d) under the Investment Company Act) that occurred during the registrant's last fiscal quarter that has materially affected or is reasonably likely to materially affect the registrant's internal control over financial reporting.

Item 3.  Exhibits.

A separate certification for each principal executive officer and principal financial officer of the registrant as required by Rule 30a-2(a) under the Investment Company Act (17 CFR 270.30a-2(a)), is attached hereto.
 

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Guggenheim Enhanced Equity Income Fund 

By:         /s/ Amy J. Lee            
Name:   Amy J. Lee
Title:     President, Chief Executive Officer and Chief Legal Officer


Date:     11/27/2017


Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

By:         /s/ Amy J. Lee            
Name:   Amy J. Lee
Title:     President, Chief Executive Officer and Chief Legal Officer

Date:     11/27/2017




By:        /s/ John L. Sullivan      
Name:   John L. Sullivan
Title:     Chief Financial Officer, Chief Accounting Officer and Treasurer

Date:     11/27/2017