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ROPES & GRAY LLP

1211 AVENUE OF THE AMERICAS

NEW YORK, NY 10036-8704

WWW.ROPESGRAY.COM

  

 

 

January 15, 2020

  

Jasmin M. Ali

Ropes & Gray LLP

1211 Avenue of the Americas

New York, NY 10036-8704

T +1 212 596 9604

jasmin.ali@ropesgray.com

Securities and Exchange Commission

Division of Investment Management

100 F Street, N.E.

Washington, DC 20549

 

Re:

DoubleLine Yield Opportunities Fund

Registration Statement on Form N-2

(File Nos. 333-233877, 811-23476)

Ladies and Gentleman:

On behalf of DoubleLine Yield Opportunities Fund, a Massachusetts business trust (the “Fund”), we are today filing a Pre-Effective Amendment No. 3 to the Registration Statement on Form N-2 pursuant to the Securities Act of 1933, as amended (the “Securities Act”), and the Investment Company Act of 1940, as amended (the “1940 Act”), in part to respond to comments from the staff of the Securities and Exchange Commission with respect to Pre-Effective Amendment No. 1 dated December 17, 2019 and Pre-Effective Amendment No. 2 dated December 20, 2019, to the Fund’s Registration Statement on Form N-2.

No fees are required in connection with this filing. Please direct any questions or comments regarding this filing to me at (212) 596-9604 or to Jeremy Smith at (212) 596-9858.

 

Sincerely,

/s/ Jasmin Ali            

Jasmin Ali

 

cc:

Youse Guia

Adam Rossetti

Neal Zalvan

Timothy W. Diggins

Jeremy C. Smith