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 811-22856 Goldman Sachs MLP Income Opportunities Fund
(Exact name of registrant as specified in charter)

200 West Street, New York, New York 10282
(Address of principal executive offices) (Zip code)

Caroline Kraus, Esq. Goldman Sachs & Co. LLC
200 West Street, 15th Floor, New York, NY 10282
(Name and address of agent for service)

Registrant's telephone number, including area code: 212-902-1000 Date of fiscal year end: November 30 Date of reporting period: July 1, 2021 - June 30, 2021

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

ICA File Number: 811-22856
Reporting Period: 07/01/2020 - 06/30/2021 Goldman Sachs MLP Income Opportunities Fund

================= Goldman Sachs MLP Income Opportunities Fund ==================

There is no proxy voting activity for the fund, as the fund did not hold any votable positions during the reporting period.
========== 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.

(Registrant) Goldman Sachs MLP Income Opportunities Fund 

By (Signature and Title) /s/ James A. McNamara
                         ------------------------------------------------------
                         James A. McNamara,
                         Chief Executive Officer

Date August 31, 2021
3
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