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

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


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

Registrant's telephone number, including area code: 212-902-1000
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Date of fiscal year end:  November 30
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Date of reporting period: July, 1 2014-June 30, 2015
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******************************* FORM N-Px REPORT *******************************

ICA File Number: 811-22856
Reporting Period: 07/01/2014 - 06/30/2015
Goldman Sachs MLP Income Opportunities Fund









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


ATLAS PIPELINE PARTNERS, L.P.

Ticker:       APL            Security ID:  049392103
Meeting Date: FEB 20, 2015   Meeting Type: Special
Record Date:  JAN 22, 2015

#     Proposal                                Mgt Rec   Vote Cast    Sponsor
1     Approve Merger Agreement                For       For          Management
2     Advisory Vote on Golden Parachutes      For       Against      Management


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BUCKEYE PARTNERS, L.P.

Ticker:       BPL            Security ID:  118230101
Meeting Date: JUN 02, 2015   Meeting Type: Annual
Record Date:  APR 06, 2015

#     Proposal                                Mgt Rec   Vote Cast    Sponsor
1.1   Elect Director Pieter Bakker            For       For          Management
1.2   Elect Director Barbara M. Baumann       For       For          Management
1.3   Elect Director Mark C. McKinley         For       For          Management
1.4   Elect Director Donald W. Niemiec        For       For          Management
2     Ratify Deloitte & Touche LLP as         For       For          Management
      Auditors


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CAPITAL PRODUCT PARTNERS LP

Ticker:       CPLP           Security ID:  Y11082107
Meeting Date: AUG 21, 2014   Meeting Type: Annual
Record Date:  JUL 16, 2014

#     Proposal                                Mgt Rec   Vote Cast    Sponsor
1     Elect Director Pierre de                For       For          Management
      Demandolx-Dedons
2     Amend Agreement of Limited Partnership  For       For          Management
3     Amend Omnibus Stock Plan                For       For          Management


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CORENERGY INFRASTRUCTURE TRUST, INC.

Ticker:       CORR           Security ID:  21870U205
Meeting Date: MAY 19, 2015   Meeting Type: Annual
Record Date:  APR 06, 2015

#     Proposal                                Mgt Rec   Vote Cast    Sponsor
1.1   Elect Director Charles E. Heath         For       For          Management
1.2   Elect Director David J. Schulte         For       For          Management
2     Ratify Ernst & Young LLP as Auditors    For       For          Management


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DYNAGAS LNG PARTNERS LP

Ticker:       DLNG           Security ID:  Y2188B108
Meeting Date: OCT 23, 2014   Meeting Type: Annual
Record Date:  SEP 02, 2014

#     Proposal                                Mgt Rec   Vote Cast    Sponsor
1     Elect Director Evangelos Vlahoulis      For       For          Management
2     Elect Director Alexios Rodopoulos       For       For          Management
3     Elect Director Levon A. Dedegian        For       For          Management
4     Ratify Auditors                         For       For          Management


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ENERGY TRANSFER PARTNERS L.P.

Ticker:       ETP            Security ID:  29273R109
Meeting Date: NOV 20, 2014   Meeting Type: Special
Record Date:  OCT 13, 2014

#     Proposal                                Mgt Rec   Vote Cast    Sponsor
1     Amend Omnibus Stock Plan                For       For          Management
2     Adjourn Meeting                         For       For          Management


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GOLAR LNG PARTNERS LP

Ticker:       GMLP           Security ID:  Y2745C102
Meeting Date: SEP 19, 2014   Meeting Type: Annual
Record Date:  JUL 25, 2014

#     Proposal                                Mgt Rec   Vote Cast    Sponsor
1     Elect Carl E. Steen as Director         For       For          Management


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HOEGH LNG PARTNERS LP

Ticker:       HMLP           Security ID:  Y3262R100
Meeting Date: SEP 24, 2014   Meeting Type: Annual
Record Date:  AUG 29, 2014

#     Proposal                                Mgt Rec   Vote Cast    Sponsor
1     Elect Director Andrew Jamieson          For       For          Management
2     Elect Director Robert Shaw              For       For          Management
3     Elect Director David Spivak             For       For          Management
4     Elect Director Morten W. Hoegh          For       For          Management


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KNOT OFFSHORE PARTNERS LP

Ticker:       KNOP           Security ID:  Y48125101
Meeting Date: AUG 13, 2014   Meeting Type: Annual
Record Date:  JUL 14, 2014

#     Proposal                                Mgt Rec   Vote Cast    Sponsor
1.1   Elect Director Edward A. Waryas, Jr.    For       For          Management
2     Please vote FOR if Units are Owned by   For       Against      Management
      a Resident of Norway for Purposes of
      the Tax Act on Income And Wealth, or
      vote AGAINST if Units are Not Held by
      a Resident of Norway for Purposes of
      the Tax Act on Income and Wealth


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MAGELLAN MIDSTREAM PARTNERS, L.P.

Ticker:       MMP            Security ID:  559080106
Meeting Date: APR 23, 2015   Meeting Type: Annual
Record Date:  FEB 23, 2015

#     Proposal                                Mgt Rec   Vote Cast    Sponsor
1.1   Elect Director Robert G. Croyle         For       For          Management
1.2   Elect Director Stacy P. Methvin         For       For          Management
1.3   Elect Director Barry R. Pearl           For       For          Management
2     Advisory Vote to Ratify Named           For       For          Management
      Executive Officers' Compensation
3     Ratify Ernst & Young LLP as Auditors    For       For          Management


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NAVIOS MARITIME PARTNERS L.P.

Ticker:       NMM            Security ID:  Y62267102
Meeting Date: NOV 21, 2014   Meeting Type: Annual
Record Date:  OCT 08, 2014

#     Proposal                                Mgt Rec   Vote Cast    Sponsor
1     Elect Serafeim Kriempardis as Class     For       For          Management
      III Director
2     Ratify PricewaterhouseCoopers as        For       For          Management
      Auditors


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NORTH ATLANTIC DRILLING LTD.

Ticker:       NADL           Security ID:  G6613P202
Meeting Date: SEP 19, 2014   Meeting Type: Annual
Record Date:  JUL 18, 2014

#     Proposal                                Mgt Rec   Vote Cast    Sponsor
1     Reelect John Fredriksen as Director     For       Against      Management
2     Reelect Kate Blankenship as Director    For       For          Management
3     Reelect Paul M. Leand, Jr., as Director For       For          Management
4     Reelect Cecilie Fredriksen as Director  For       Against      Management
5     Elect Harald Thorstein as Director      For       Against      Management
6     Elect Georgina E. Sousa as Director     For       Against      Management
7     Approve PricewaterhouseCoopers AS as    For       For          Management
      Auditors and Authorize Board to Fix
      Their Remuneration
8     Approve Remuneration of Directors       For       For          Management


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REGENCY ENERGY PARTNERS LP

Ticker:       RGP            Security ID:  75885Y107
Meeting Date: APR 28, 2015   Meeting Type: Special
Record Date:  MAR 24, 2015

#     Proposal                                Mgt Rec   Vote Cast    Sponsor
1     Approve Merger Agreement                For       For          Management
2     Adjourn Meeting                         For       For          Management
3     Advisory Vote on Golden Parachutes      For       For          Management


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SEADRILL PARTNERS LLC

Ticker:       SDLP           Security ID:  Y7545W109
Meeting Date: SEP 26, 2014   Meeting Type: Annual
Record Date:  AUG 04, 2014

#     Proposal                                Mgt Rec   Vote Cast    Sponsor
1     Elect Harald Thorstein as Director      For       Against      Management


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TARGA RESOURCES CORP.

Ticker:       TRGP           Security ID:  87612G101
Meeting Date: FEB 20, 2015   Meeting Type: Special
Record Date:  JAN 22, 2015

#     Proposal                                Mgt Rec   Vote Cast    Sponsor
1     Issue Shares in Connection with         For       For          Management
      Acquisition
2     Adjourn Meeting                         For       For          Management


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TARGA RESOURCES CORP.

Ticker:       TRGP           Security ID:  87612G101
Meeting Date: MAY 18, 2015   Meeting Type: Annual
Record Date:  MAR 23, 2015

#     Proposal                                Mgt Rec   Vote Cast    Sponsor
1.1   Elect Director Joe Bob Perkins          For       For          Management
1.2   Elect Director Ershel C. Redd, Jr.      For       For          Management
2     Ratify PricewaterhouseCoopers LLP as    For       For          Management
      Auditors
3     Report on Methane Emissions Management  Against   For          Shareholder
      and Reduction Targets


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WILLIAMS PARTNERS L. P.

Ticker:       WPZ            Security ID:  96950F104
Meeting Date: JAN 28, 2015   Meeting Type: Written Consent
Record Date:  NOV 28, 2014

#     Proposal                                Mgt Rec   Vote Cast    Sponsor
1     Approve Merger Agreement                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.

(Registrant)              Goldman Sachs MLP Income Opportunities Fund
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By (Signature and Title) /s/ James A. McNamara
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                         Chief Executive Officer

Date  August 31, 2015
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