FORM 4 [X] Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).         
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP OF SECURITIES
                                                                                  
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Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934 or Section 30(h) of the Investment Company Act of 1940
                      

1. Name and Address of Reporting Person *

Kraus Caroline
2. Issuer Name and Ticker or Trading Symbol

Goldman Sachs MLP Income Opportunities Fund [ GMZ ]
5. Relationship of Reporting Person(s) to Issuer (Check all applicable)

_____ Director                    _____ 10% Owner
__X__ Officer (give title below)    _____ Other (specify below)
Secretary
(Last)          (First)          (Middle)

200 WEST STREET
3. Date of Earliest Transaction (MM/DD/YYYY)

9/28/2020
(Street)

NEW YORK, NY 10282
(City)        (State)        (Zip)
4. If Amendment, Date Original Filed (MM/DD/YYYY)

 
6. Individual or Joint/Group Filing (Check Applicable Line)

_X _ Form filed by One Reporting Person
___ Form filed by More than One Reporting Person

Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1.Title of Security
(Instr. 3)
2. Trans. Date 2A. Deemed Execution Date, if any 3. Trans. Code
(Instr. 8)
4. Securities Acquired (A) or Disposed of (D)
(Instr. 3, 4 and 5)
5. Amount of Securities Beneficially Owned Following Reported Transaction(s)
(Instr. 3 and 4)
6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4) 7. Nature of Indirect Beneficial Ownership (Instr. 4)
Code V Amount (A) or (D) Price
Shares of Beneficial Interest 9/28/2020  J(1)  28.5714 (2)D (1)0 D  

Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivate Security
(Instr. 3)
2. Conversion or Exercise Price of Derivative Security3. Trans. Date3A. Deemed Execution Date, if any4. Trans. Code
(Instr. 8)
5. Number of Derivative Securities Acquired (A) or Disposed of (D)
(Instr. 3, 4 and 5)
6. Date Exercisable and Expiration Date7. Title and Amount of Securities Underlying Derivative Security
(Instr. 3 and 4)
8. Price of Derivative Security
(Instr. 5)
9. Number of derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4)10. Ownership Form of Derivative Security: Direct (D) or Indirect (I) (Instr. 4)11. Nature of Indirect Beneficial Ownership (Instr. 4)
CodeV(A)(D)Date ExercisableExpiration DateTitleAmount or Number of Shares

Explanation of Responses:
(1) Effective as of September 25, 2020, the Goldman Sachs MLP Income Opportunities Fund (the "Target Fund") was reorganized into the Goldman Sachs MLP and Energy Renaissance Fund (the "Acquiring Fund," and such reorganization, the "Reorganization"). Common shareholders of the Target Fund received common shares of the Acquiring Fund having a value equal to the aggregate NAV of the Target Fund common shares surrendered as determined at the Valuation Time, as defined in the Agreement and Plan of Reorganization, less the costs of the Reorganization (although cash was distributed for any fractional shares). As of September 25, 2020, the Target Fund reported a NAV per share of $10.626812 and the Acquiring Fund reported a NAV per share of $8.117044. The conversion ratio for the Target Fund's common shares was 1.30919729. The Reporting Person received 37.41 common shares of the Acquiring Fund in exchange for her 28.57143 common shares of the Target Fund.
(2) In addition, on April 13, 2020, the Acquiring Fund effected a 9-for-1 reverse share split and the Target Fund effected a 7-for-1 reverse share split, which are reflected in the share information herein.

Reporting Owners
Reporting Owner Name / Address
Relationships
Director10% OwnerOfficerOther
Kraus Caroline
200 WEST STREET
NEW YORK, NY 10282


Secretary

Signatures
/s/ Jessica Moran, Attorney-in-fact9/30/2020
**Signature of Reporting PersonDate

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