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        <admins>
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        <isBrokerageResearchPayment>Y</isBrokerageResearchPayment>
        <mnthlyAvgNetAssets>1814212325.38923076</mnthlyAvgNetAssets>
        <hasLineOfCredit>N</hasLineOfCredit>
        <isInterfundLending>N</isInterfundLending>
        <isInterfundBorrowing>N</isInterfundBorrowing>
        <isSwingPricing>N</isSwingPricing>
        <liquidityClassifications>
          <liquidityClassificationService>
            <liquidityName>State Street Bank and Trust Company</liquidityName>
            <liquidityLei>571474TGEMMWANRLN572</liquidityLei>
            <liquidityStateCountry liquidityCountry="US" liquidityState="US-MA"/>
            <isAffiliatedPerson>N</isAffiliatedPerson>
            <assetClassType>Debt</assetClassType>
            <assetClassType>Derivative-foreign exchange</assetClassType>
            <assetClassType>Derivative-interest rate</assetClassType>
            <assetClassType>Equity-preferred</assetClassType>
            <assetClassType>Short-term investment vehicle</assetClassType>
          </liquidityClassificationService>
        </liquidityClassifications>
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      </managementInvestmentQuestion>
    </managementInvestmentQuestionSeriesInfo>
    <signature registrantSignedName="Cohen &amp; Steers Low Duration Preferred &amp; Income Fund, Inc." signedDate="2026-06-10" signature="Albert Laskaj" title="Chief Financial Officer"/>
  </formData>
</edgarSubmission>
