Annual Report of Proxy Voting Record for Management Investment Companies (n-px)

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549

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FORM N-PX

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ANNUAL REPORT OF PROXY VOTING RECORD OF REGISTERED
MANAGEMENT INVESTMENT COMPANY

Investment Company Act file number: 811-21938

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VOYA NATURAL RESOURCES EQUITY INCOME FUND
(Exact name of registrant as specified in charter)

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7337 E. Doubletree Ranch Road, Suite 100

Scottsdale, AZ 85258 (Address of principal executive offices) (Zip code) (Name and address of agent for service) With copies to: Joanne F. Osberg, Esq. Elizabeth J. Reza, Esq. Voya Investments, LLC Ropes & Gray LLP 7337 E. Doubletree Ranch Road, Suite 100 Prudential Tower, Scottsdale, AZ 85258 800 Boylston Street Boston, MA 02199

Registrant's telephone number, including area code: [phone]

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Date of fiscal year end: February 28

Date of reporting period: July 1, 2021 - June 30, 2022

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Item 1. Proxy Voting Record

******************************* FORM N-PX REPORT *******************************

ICA File Number: 811-21938
Reporting Period: 07/01/2021 - 06/30/2022 Voya Natural Resources Equity Income Fund

================== Voya Natural Resources Equity Income Fund ===================

EAGLE MATERIALS INC.

Ticker: EXP Security ID: 26969P108 Meeting Date: AUG 03, 2021 Meeting Type: Annual Record Date: JUN 08, 2021 # Proposal Mgt Rec Vote Cast Sponsor 1a Elect Director F. William Barnett For For Management 1b Elect Director Richard Beckwitt For For Management 1c Elect Director Ed H. Bowman For For Management 1d Elect Director Michael R. Haack For For Management 2 Advisory Vote to Ratify Named For Abstain Management Executive Officers' Compensation 3 Ratify Ernst & Young LLP as Auditors For For Management

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EQT CORPORATION

Ticker: EQT Security ID: 26884L109 Meeting Date: JUL 16, 2021 Meeting Type: Special Record Date: JUN 04, 2021 # 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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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.

VOYA NATURAL RESOURCES EQUITY INCOME FUND

By: /s/ Dina Santoro -------------------------- Dina Santoro President Date: August 22, 2022