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        <fairValLevel>1</fairValLevel>
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        <name>Central Securities Corp</name>
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        <fairValLevel>1</fairValLevel>
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        <name>ESC CHINA FUND INC</name>
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        <fairValLevel>3</fairValLevel>
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        <name>Circle Internet Group Inc</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Columbia Seligman Premium Technology Growth Fund Inc</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Concentra Group Holdings Parent Inc</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Cornerstone Strategic Investment Fund Inc</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Cornerstone Total Return Fund Inc</name>
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        <fairValLevel>1</fairValLevel>
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        <name>DNP Select Income Fund Inc</name>
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        <fairValLevel>1</fairValLevel>
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        <name>DWS Municipal Income Trust</name>
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        <fairValLevel>1</fairValLevel>
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        <name>DoubleLine Income Solutions Fund</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Duff &amp; Phelps Utility and Infrastructure Fund Inc</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Eaton Vance Enhanced Equity Income Fund II</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Eaton Vance Floating-Rate Income Trust</name>
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        <fairValLevel>1</fairValLevel>
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        <fairValLevel>1</fairValLevel>
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        <name>Eaton Vance Tax-Managed Diversified Equity Income Fund</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Eaton Vance Senior Floating-Rate Trust</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Eaton Vance Tax-Advantaged Global Dividend Income Fund</name>
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        <fairValLevel>1</fairValLevel>
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        <fairValLevel>1</fairValLevel>
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        <fairValLevel>1</fairValLevel>
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        <fairValLevel>1</fairValLevel>
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        <fairValLevel>1</fairValLevel>
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        <name>Eaton Vance Tax-Managed Global Diversified Equity Income Fund</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Eaton Vance Risk-Managed Diversified Equity Income Fund</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Neuberger Municipal Fund Inc</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Neuberger Energy Infrastructure and Income Fund Inc</name>
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        <fairValLevel>1</fairValLevel>
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        <name>FS Specialty Lending Fund</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Nuveen AMT-Free Quality Municipal Income Fund</name>
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        <fairValLevel>1</fairValLevel>
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        <fairValLevel>1</fairValLevel>
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        <name>Nuveen Quality Municipal Income Fund</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Nuveen Municipal Credit Income Fund</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Nuveen AMT-Free Municipal Credit Income Fund</name>
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        <fairValLevel>1</fairValLevel>
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        <fairValLevel>1</fairValLevel>
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        <name>PIMCO Dynamic Income Strategy Fund</name>
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        <fairValLevel>1</fairValLevel>
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        <name>PGIM Short Duration High Yield Opportunities Fund</name>
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        <fairValLevel>1</fairValLevel>
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        <fairValLevel>1</fairValLevel>
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        <name>PIMCO Access Income Fund</name>
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        <name>ESC PIONEER HIGH INCOM</name>
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        <fairValLevel>3</fairValLevel>
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        <name>Putnam Municipal Opportunities Trust</name>
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        <name>Reaves Utility Income Fund</name>
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        <name>Reddit Inc</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Rubrik Inc</name>
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        <fairValLevel>1</fairValLevel>
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        <name>State Street Institutional US Government Money Market Fund</name>
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        <fairValLevel>2</fairValLevel>
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        <name>State Street SPDR S&amp;P 500 ETF Trust</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Saba Capital Income &amp; Opportunities Fund</name>
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        <fairValLevel>1</fairValLevel>
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        <name>SailPoint Inc</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Sprott Physical Gold Trust</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Sprott Physical Silver Trust</name>
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        <fairValLevel>1</fairValLevel>
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        <fairValLevel>1</fairValLevel>
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        <name>StandardAero Inc</name>
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        <fairValLevel>1</fairValLevel>
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        <name>State Street Institutional Treasury Plus Money Market Fund</name>
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        <fairValLevel>2</fairValLevel>
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        <name>abrdn Healthcare Opportunities Fund</name>
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        <fairValLevel>1</fairValLevel>
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        <name>abrdn Healthcare Investors</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Templeton Dragon Fund Inc</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Tempus AI Inc</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Tortoise Energy Infrastructure Corp</name>
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        <fairValLevel>1</fairValLevel>
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        <name>UL Solutions Inc</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Venture Global Inc</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Waystar Holding Corp</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Allspring Utilities and High Income Fund</name>
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        <fairValLevel>1</fairValLevel>
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        <name>WeRide Inc</name>
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        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>1</fairValLevel>
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        <name>Western Asset Mortgage Opportunity Fund Inc</name>
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        <fairValLevel>1</fairValLevel>
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        <name>SPDR Gold MiniShares Trust</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Fidelity China Special Situations PLC</name>
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        <fairValLevel>2</fairValLevel>
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    <signature>
      <ncom:dateSigned>2026-05-28</ncom:dateSigned>
      <ncom:nameOfApplicant>Cohen &amp; Steers Closed-End Opportunity Fund, Inc.</ncom:nameOfApplicant>
      <ncom:signature>Albert Laskaj</ncom:signature>
      <ncom:signerName>Albert Laskaj</ncom:signerName>
      <ncom:title>Chief Financial Officer</ncom:title>
    </signature>
  </formData>
  <documents>XXXX</documents>
</edgarSubmission>
