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In this exploratory study, participants (N=35) were individuals who were receiving or had received counseling in recent months for varied reasons ranging from personal difficulties to couple and relationship difficulties. A technique that has been used in the learning literature was utilized, having participants write a letter to a friend describing in as much detail as possible how they had benefited from counseling. These written responses were transcribed and categorized according to their structure using the Structure of Observed Learning Outcome (SOLO) taxonomy categories of Prestructural, Unistructural, Multistructural, Relational, or Extended Abstract. The aim of this study was to determine the utility of the SOLO taxonomy for assessing the structure of learning outcomes of counseling. The results suggest that an expanded SOLO known as the Structure of Learning Outcomes from Counseling (SOLOC) offers a promising and exciting way to view the outcomes of counseling within a