UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

                                   FORM N-PX

         ANNUAL REPORT OF PROXY VOTING RECORD OF REGISTERED MANAGEMENT
                               INVESTMENT COMPANY

                  Investment Company Act file number 811-23057
                                                     ---------

                        Guggenheim Energy & Income Fund
                        -------------------------------
               (Exact name of registrant as specified in charter)

                             227 West Monroe Street
                             ----------------------
                               Chicago, IL 60606
                               -----------------
              (Address of principal executive offices) (Zip code)

                                  Brian Binder
                                  ------------
                             227 West Monroe Street
                             ----------------------
                               Chicago, IL 60606
                               -----------------
                    (Name and address of agent for service)

        Registrant's telephone number, including area code: 312-827-0100
                                                            ------------

                     Date of fiscal year end: September 30
                                              ------------

             Date of reporting period: July 1, 2022 - June 30, 2023
                                       ----------------------------

   Form N-PX is to be used by a registered management investment company, other
than a small business investment company registered on Form N-5 (ss.ss. 239.24
and 274.5 of this chapter), to file reports with the Commission, not later than
August 31 of each year, containing the registrant's proxy voting record for the
most recent twelve-month period ended June 30, pursuant to section 30 of the
Investment Company Act of 1940 and rule 30b1-4 thereunder (17 CFR 270.30b1-4).
The Commission may use the information provided on Form N-PX in its regulatory,
disclosure review, inspection, and policymaking roles.

   A registrant is required to disclose the information specified by Form N-PX,
and the Commission will make this information public. A registrant is not
required to respond to the collection of information contained in Form N-PX
unless the Form displays a currently valid Office of Management and Budget
("OMB") control number. Please direct comments concerning the accuracy of the
information collection burden estimate and any suggestions for reducing the
burden to the Secretary, Securities and Exchange Commission, 450 Fifth Street,
NW, Washington, DC 20549-0609. The OMB has reviewed this collection of
information under the clearance requirements of 44 U.S.C. ss. 3507.


ITEM 1. PROXY VOTING RECORD.

******************************* FORM N-Px REPORT *******************************

ICA File Number: 811-23057
Reporting Period: 07/01/2022 - 06/30/2023
GUGGENHEIM ENERGY & INCOME FUND









======================= GUGGENHEIM ENERGY & INCOME FUND ========================


KKR ACQUISITION HOLDINGS I CORP.

Ticker:       KAHC           Security ID:  48253T109
Meeting Date: DEC 12, 2022   Meeting Type: Special
Record Date:  NOV 10, 2022

#     Proposal                                Mgt Rec   Vote Cast    Sponsor
1A    Amend Certificate of Incorporation to   For       For          Management
      Extend Consummation of Business
      Combination from March 19, 2023 to
      December 19, 2023
1B    Amend Charter Re: Elective Early        For       For          Management
      Wind-Up
2     Amend Investment Management Trust       For       For          Management
      Agreement
3     Adjourn Meeting                         For       For          Management

========== END NPX REPORT


                                   SIGNATURES

     Pursuant to the requirements of the Investment Company Act of 1940, the
registrant has duly caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.

Guggenheim Energy & Income Fund
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By:      /s/ Brian Binder
Name:    Brian Binder
         ------------
Title:   President and Chief Executive Officer
         -------------------------------------
Date:    August 17, 2023