SEC Info - Ellington Income Opportunities Fund - ‘NT-NCSR/A’ for 12/31/22

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 12b-25 NOTIFICATION OF LATE FILING	OMB APPROVAL
	OMB Number: 3235-0058 Expires: April 30, 2025 Estimated average burden hours per response. 2.50
	SEC FILE NUMBER 811-23389
	CUSIP NUMBER 288531502 & 288531205

(Check one): [ ] Form 10-K

[ ] Form 20-F

[ ] Form 11-K

[ ] Form 10-Q [ ] Form 10-D [ ] Form N-CEN

[X] Form N-CSR

For Period Ended: December 31, 2022

[ ] Transition Report on Form 10-K

[ ] Transition Report on Form 20-F

[ ] Transition Report on Form 11-K

[ ] Transition Report on Form 10-Q

For the Transition Period Ended: _________________________

Read Instruction (on back page) Before Preparing Form. Please Print or Type.

Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.

If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:

PART I — REGISTRANT INFORMATION

Ellington Income Opportunities Fund

Full Name of Registrant

Former Name if Applicable

8500 Normandale Lake Blvd, Ste 1900

Address of Principal Executive Office (Street and Number)

Minneapolis, MN 55437

City, State and Zip Code

PART II — RULES 12b-25(b) AND (c)

If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate)

[X]	(a)	The reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense
	(b)	The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-CEN or Form N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and
	(c)	The accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.

PART III — NARRATIVE

State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-CEN, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period. (Attach extra Sheets if Needed)

The annual report on Form N-CSR could not be filed within the prescribed time period because, due to an administrative delay, the Registrant’s financial statements were provided to the auditor without sufficient time for the auditor to complete its review and provide its opinion prior to the due date of the report without unreasonable effort or expense. Specifically, because many of the Registrant’s holdings are thinly traded and not readily priced, the sub-advisor double-checked its amortization adjustments before sending to the administrator. Due to staffing limitations at the sub-advisor, this time-consuming process took longer than expected. The amortization workbook was not delivered to the auditor until the weekend of February 25. The auditor needed more time to conduct its testing before it could release its opinion.

PART IV — OTHER INFORMATION

(1)

Name and telephone number of person to contact in regard to this notification

Philip Sineneng, Thompson Hine LLP	614	469-3217
(Name)	(Area Code)	(Telephone Number)

(2)

Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If answer is no, identify report(s). [X] Yes [ ] No

(3)

Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof? [ ] Yes [X] No

If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.

Ellington Income Opportunities Fund

(Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.

Date March 8, 2023	By /s/ *Christopher E. Moran* Christopher E. Moran, Treasurer

INSTRUCTION: The form may be signed by an executive officer of the registrant or by any other duly authorized representative. The name and title of the person signing the form shall be typed or printed beneath the signature. If the statement is signed on behalf of the registrant by an authorized representative (other than an executive officer), evidence of the representative’s authority to sign on behalf of the registrant shall be filed with the form.

ATTENTION

Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).

GENERAL INSTRUCTIONS

This form is required by Rule 12b-25 (17 CFR 240.12b-25) of the General Rules and Regulations under the Securities Exchange Act of 1934.

One signed original and four conformed copies of this form and amendments thereto must be completed and filed with the Securities and Exchange Commission, Washington, D.C. 20549, in accordance with Rule 0-3 of the General Rules and Regulations under the Act. The information contained in or filed with the form will be made a matter of public record in the Commission files.

A manually signed copy of the form and amendments thereto shall be filed with each national securities exchange on which any class of securities of the registrant is registered.

Amendments to the notifications must also be filed on Form 12b-25 but need not restate information that has been correctly furnished. The form shall be clearly identified as an amended notification.

Interactive data submissions. This form shall not be used by electronic filers with respect to the submission or posting of an Interactive Data File (§232.11 of this chapter). Electronic filers unable to submit or post an Interactive Data File within the time period prescribed should comply with either Rule 201 or 202 of Regulation S-T (§232.201 and §232.202 of this chapter).

This ‘NT-NCSR/A’ Filing	Date	Other Filings

	4/30/25
Filed on / Effective on:	3/8/23
For Period end:	12/31/22	NPORT-P, NT-NCSR, NT-NCSR/A
		List all Filings

Ellington Income Opportunities Fund – ‘NT-NCSR/A’ for 12/31/22

On: Wednesday, 3/8/23, at 5:14pm ET · Effective: 3/8/23 · For: 12/31/22 · Accession #: 894189-23-1880 · File #: 811-23389

Previous ‘NT-NCSR’: ‘NT-NCSR/A’ on 3/6/23 for 12/31/22 · Next & Latest: ‘NT-NCSR’ on 3/12/24 for 12/31/23

Amendment to Notice of a Late Filing of a Form N-CSR Shareholder Report — Form 12b-25 — Rule 12b-25

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