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CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in Registration Statement No. 333-268584 on Form N-2 of our report dated December 20, 2023 relating to the financial statements and financial highlights of KKR Income Opportunities Fund (the “Fund”), appearing in this Annual Report on Form N-CSR for the year ended October 31, 2023.
San Francisco, California
December 20, 2023