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 February 29, 2016 from the Fund to shareholders of record on February 12, 2016, is estimated to consist of $0.4850 of short-term capital gains.


The final determination of the source of the 2016 distributions will be made after the end of the Fund's fiscal year and will be reported to you in January 2017 on Form 1099-DIV.


COMPUTERSHARE

Transfer Agent


February 2016

Guggenheim Enhanced Equity Strategy Fund issued this content on 24 February 2016 and is solely responsible for the information contained herein. Distributed by Public, unedited and unaltered, on 24 February 2016 14:35:13 UTC

Original Document: http://guggenheiminvestments.com/GuggenheimInvestments/media/cefdoclib/gf/GGE-19A-1-letter-Feb-2016.pdf?ext=.pdf