Subsidiary Legal Entity

Computershare Shareowner Services LLC


Guggenheim Enhanced Equity Strategy Fund (NSYE: GGE)


Cusip: 40167K100


Dear Shareholder(s):


The Guggenheim Enhanced Equity Strategy Fund (the 'Fund') adopted a policy such that the quarterly distributions to shareholders would consist of net investment income and net realized gains, if any. The quarterly distribution in the amount of $0.4850 per share payable November 30, 2015 from the Fund to shareholders of record on November 13, 2015, is estimated to consist of $0.0352 of ordinary income, and $0.4498 per share of return of capital.


The final determination of the source of the 2015 distributions will be made after the end of the Fund's fiscal year and will be reported to you in January 2016 on Form 1099-DIV.


COMPUTERSHARE

Transfer Agent


November 2015

distributed by