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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Bowhead Specialty Holdings Inc</name>
        <lei>N/A</lei>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Calamos Convertible Opportunities and Income Fund</name>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Calamos Global Total Return Fund</name>
        <lei>549300K2D63KU54WRP95</lei>
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          <isin value="US1281181065"/>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Calamos Convertible and High Income Fund</name>
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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>Cerebras Systems Inc</name>
        <lei>N/A</lei>
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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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      <invstOrSec>
        <name>Circle Internet Group Inc</name>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <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>
        <lei>5493000TUAHPA5P8NM98</lei>
        <title>Cornerstone Total Return Fund Inc</title>
        <cusip>21924U300</cusip>
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        <fairValLevel>1</fairValLevel>
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        <name>DNP Select Income Fund Inc</name>
        <lei>549300WG166TLR8IP913</lei>
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        <fairValLevel>1</fairValLevel>
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        <name>DoubleLine Income Solutions Fund</name>
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        <title>DoubleLine Income Solutions Fund</title>
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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>
        <lei>HQOIMOIFYDO5NKVU2640</lei>
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        <fairValLevel>1</fairValLevel>
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        <name>Eaton Vance Municipal Bond Fund</name>
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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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        <name>Eaton Vance Tax-Advantaged Global Dividend Opportunities Fund</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Eaton Vance Tax-Managed Buy-Write 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>Figure Technology Solutions Inc</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Gabelli Equity Trust Inc/The</name>
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        <name>Gabelli Dividend &amp; Income Trust/The</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Guggenheim Taxable Municipal Bond &amp; Investment Grade Debt Trust</name>
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        <fairValLevel>1</fairValLevel>
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        <fairValLevel>1</fairValLevel>
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        <name>Invesco Senior Income Trust</name>
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        <fairValLevel>1</fairValLevel>
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        <fairValLevel>1</fairValLevel>
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        <name>KKR Income Opportunities Fund</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Kayne Anderson Energy Infrastructure Fund</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Liberty All-Star Equity Fund</name>
        <lei>549300DLV755RNHI1N92</lei>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Liftoff Mobile Inc</name>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Madison Air Solutions Corp</name>
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        <fairValLevel>1</fairValLevel>
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        <name>NYLI CBRE Global Infrastructure Megatrends Term Fund</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Morgan Stanley China A Share Fund Inc</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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        <name>Nuveen Municipal Credit Opportunities Fund</name>
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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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        <name>Nuveen Real Asset Income and Growth Fund</name>
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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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        <name>PIMCO Dynamic Income Opportunities Fund</name>
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        <fairValLevel>1</fairValLevel>
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        <name>PIMCO High Income Fund</name>
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        <fairValLevel>1</fairValLevel>
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        <name>PIMCO Corporate &amp; Income Opportunity Fund</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Pimco Dynamic Income Fund</name>
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        <fairValLevel>1</fairValLevel>
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        <name>PIMCO Access Income Fund</name>
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        <fairValLevel>1</fairValLevel>
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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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        <fairValLevel>1</fairValLevel>
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        <name>Quantinuum Inc</name>
        <lei>529900XVZ9SO3PH40230</lei>
        <title>Quantinuum Inc</title>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Reaves Utility Income Fund</name>
        <lei>549300GS807NR3X3LH36</lei>
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        <fairValLevel>1</fairValLevel>
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        <name>Reddit Inc</name>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <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>SailPoint Inc</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Space Exploration Technologies Corp</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Sprott Physical Gold and Silver Trust</name>
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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>Suja Life Inc</name>
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        <fairValLevel>1</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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        <name>Venture Global Inc</name>
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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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        <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>1</fairValLevel>
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        <name>Dpc Holdings Ltd</name>
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        <balance>2000.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>98120.00000000</valUSD>
        <pctVal>0.025775960152</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>JE</invCountry>
        
        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2026-07-28</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>
</edgarSubmission>
