Item 19(b)

EX-99.906CERT

Certification Pursuant to Rule 30a-2(b) under the 1940 Act  and Section 906 of the

Sarbanes-Oxley Act

I, Frank Waterhouse, Treasurer, Principal Accounting Officer, Principal Financial Officer, and Principal Executive Officer of Highland Opportunities and Income Fund (the “Registrant”), certify that:

 

1.

This Form N-CSR of the Registrant (the “Report”)  fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

 

2.

The information contained in this Report fairly presents, in all material respects, the financial condition and results of operations of the Registrant.

 

By:		/s/ Frank Waterhouse
		Frank Waterhouse
		Treasurer, Principal Accounting Officer,
		Principal Financial Officer, and Principal
		Executive Officer

Date: September 4, 2026