Form N-CEN DoubleLine Yield Opportu For: Sep 30
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E-mailX0404 N-CEN LIVE 0001788399 XXXXXXXX false false false N-2 DoubleLine Yield Opportunities Fund 811-23476 0001788399 5493006BIH94Q4VHHG23 333 South Grand Avenue 18th Floor Los Angeles 90071-3197 US-CA US 2136338200 DoubleLine Capital LP 333 South Grand Avenue 18th Floor Los Angeles 90071-3197 2136338200 The account books and other documents required to be maintained by Registrant pursuant to Section 31(a) of the Investment Company Act of 1940 and the Rules thereunder. U.S. Bancorp Fund Services, LLC 615 East Michigan Street Milwaukee 53202-5300 8336121912 The account books and other documents required to be maintained by Registrant pursuant to Section 31(a) of the Investment Company Act of 1940 and the Rules thereunder. U.S. Bank National Association 1555 N. Rivercenter Drive Suite 302 Milwaukee 53212-0001 8336121912 The account books and other documents required to be maintained by Registrant pursuant to Section 31(a) of the Investment Company Act of 1940 and the Rules thereunder. N N N-2 Y Raymond B. Woolson N/A N Ronald R. Redell 002426944 Y John C. Salter 001394410 N Joseph J. Ciprari 001717795 N Youse Guia 004219699 333 S Grand Avenue 18th Floor Los Angeles 90071-3197 XXXXXX N N N N N N Deloitte & Touche LLP 00034 N/A N N N N N DoubleLine Yield Opportunities Fund 5493006BIH94Q4VHHG23 N N/A Y N Y N N/A N/A N/A Rule 12d1-1 (17 CFR 270.12d1-1) Rule 32a-4 (17 CFR 270.32a-4) N N N N DoubleLine Capital LP 801-70942 000152606 549300AQKG3ZYRYGH003 N U.S. Bancorp Fund Services, LLC 85-11357 N1GZ7BBF3NP8GI976H15 N N N PricingDirect Inc. 549300WIC0TOJ7N7GD54 N Refinitiv US LLC 213800HQORQAP68CJJ04 N IHS Markit Ltd. 549300HLPTRASHS0E726 BM N Bank Of America Merrill Lynch 9DJT3UXIJIZJI4WXO774 N Intercontinental Exchange Inc. 5493000F4ZO33MV32P92 N Bloomberg L.P. 549300B56MD0ZC402L06 N N U.S. Bank National Association 6BYL5QZYBDK8S7L73M02 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N U.S. Bancorp Fund Services, LLC N1GZ7BBF3NP8GI976H15 N N N U.S. Bancorp Fund Services, LLC N1GZ7BBF3NP8GI976H15 N N N VIRTU FINANCIAL CAPITAL MARKETS LLC 8-51262 000045986 5493006FX0HRYU3G2R47 150.020000000000 150.020000000000 BANK OF AMERICA N.A. 8-69787 000283942 549300HN4UKV1E2R3U73 130525674.000000000000 J.P. MORGAN CHASE 8-35008 000000079 ZBUT11V806EZRVTWT807 114763149.000000000000 CITIGROUP GLOBAL MARKETS INC. 8-81770 000007059 MBNUM2BPBDO7JBLYG310 100485763.000000000000 MORGAN STANLEY & CO. LLC 8-15869 000008209 9R7GPTSO7KV3UQJZQ078 88142770.000000000000 BARCLAY CAPITAL INC. 8-41342 000019714 AC28XWWI3WIBK2824319 83308238.000000000000 JEFFERIES LLC 8-15074 000002347 58PU97L1C0WSRCWADL48 54220807.000000000000 CREDIT SUISSE SECURITIES (USA) LLC 8-42200 000000816 1V8Y6QCX6YMJ2OELII46 49989138.000000000000 GOLDMAN SACHS & CO. LLC 8-12900 000000361 FOR8UP27PHTHYVLBNG30 47090723.000000000000 DEUTSCHE BANK SECURITIES INC. 8-17822 000002525 9J6MBOOO7BECTDTUZW19 28513600.000000000000 NOMURA SECURITIES INTERNATIONAL INC. 8-15255 000004297 OXTKY6Q8X53C9ILVV871 25928125.000000000000 916524818.000000000000 N 967514156.489918000000 Common stock Common Shares N N N N N N 1.730000000000 2.220000000000 19.110000000000 20.220000000000 true
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Shareholders and Board of Trustees of
DoubleLine Yield Opportunities Fund:
In planning and performing our audit of the financial statements of DoubleLine Yield Opportunities Fund (the "Fund") as of and for the year ended September 30, 2021, in accordance with the standards of the Public Company
Accounting Oversight Board (United States) (PCAOB), we considered the Fund's internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our
opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Fund's internal control over financial reporting. Accordingly, we express no such
opinion.
The management of the Fund is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to
assess the expected benefits and related costs of controls. A fund's internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial
statements for external purposes in accordance with generally accepted accounting principles. A fund's internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable
detail, accurately and fairly reflect the transactions and dispositions of the assets of the fund; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally
accepted accounting principles, and that receipts and expenditures of the fund are being made only in accordance with authorizations of management and directors of the fund; and (3) provide reasonable assurance regarding prevention or timely detection
of unauthorized acquisition, use, or disposition of a fund's assets that could have a material effect on the financial statements.
Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that
controls may become inadequate because of changes in conditions or that the degree of compliance with the policies or procedures may deteriorate.
A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent
or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the fund's
annual or interim financial statements will not be prevented or detected on a timely basis.
Our consideration of the Fund's internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control that might be
material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Fund's internal control over financial reporting and its operation, including controls for safeguarding securities, that we consider to be a material
weakness, as defined above, as of September 30, 2021.
This report is intended solely for the information and use of management and the Board of Trustees of DoubleLine Yield Opportunities Fund and the Securities and Exchange Commission and is not intended to be and should
not be used by anyone other than these specified parties.
/s/ Deloitt & Touche LLP
Costa Mesa, California
November 19, 2021
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