Fiduciary/Claymore MLP Opportunity Fund
2455 Corporate West Drive
Lisle, Illinois 60532
April 28, 2011
Richard Pfordte
Kimberly A. Browning
Securities and Exchange Commission
Office of Investment Management
100 F Street, NE
Washington, DC 20549
| Re: | Fiduciary/Claymore MLP Opportunity Fund – Registration |
Statement on Form N-2 (File Nos. 333-172885 & 811-21652) | |
Dear Sir and Madam:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Fiduciary/Claymore MLP Opportunity Fund hereby requests acceleration of the effective date of the above-captioned Registration Statement so that it may become effective at 11:00 a.m., Eastern time, on Monday, May 2, 2011, or as soon as practical thereafter.
Sincerely,
FIDUCIARY/CLAYMORE MLP OPPORTUNITY FUND
By: /s/ Mark E. Mathiasen
Mark E. Mathiasen