N-PX: Filer Information

Filer CIK

0001375340

Filer CCC

********

Date of Report

06/30/2025

Are you a Registered Management Investment Company or an Institutional Manager?

Registered Management Investment Company

Filer Investment Company Type

Form N-2 Filer (Closed-End Investment Company)

Is this a LIVE or TEST Filing?

LIVE

TEST

Is this an electronic copy of an official filing submitted in paper format?

Submission Contact Information

Name

Phone Number

E-mail Address

Notification Information

Notify via Filing Website only?

N-PX: Cover Page

Name and address of reporting person:

Name of reporting person (For registered management investment companies, provide exact name of registrant as specified in charter)

Cohen & Steers Closed-End Opportunity Fund, Inc.

Street 1

1166 Avenue of the Americas

Street 2

30th Floor

City

New York

State/Country

NEW YORK

Zip code and zip code extension or foreign postal code

10036

Telephone number of reporting person, including area code:

212-832-3232

Name and address of agent for service:

Name of agent for service

Street 1

Street 2

City

State/Country

Zip code and zip code extension or foreign postal code

Reporting Period:

Report for the year ended June 30, 2025

SEC Investment Company Act or Form 13F File Number:

811-21948

CRD Number (if any):

Other SEC File Number (if any):

Legal Entity Identifier (if any):

549300O897ZC5H7CY412

Report Type (check only one):

Registered Management Investment Company.

Fund Voting Report (Check here if the registered management investment company held one or more securities it was entitled to vote.)

Fund Notice Report (Check here if the registered management investment company did not hold any securities it was entitled to vote.)

Institutional Manager.

Institutional Manager Voting Report (Check here if all proxy votes of this reporting manager are reported in this report.)

Institutional Manager Notice Report (Check here if no proxy votes are reported in this report and complete the notice report filing explanation section below)

Institutional Manager Combination Report (Check here if a portion of the proxy votes for this reporting manager are reported in this report and a portion are reported by other reporting person(s).)

Do you wish to provide explanatory information pursuant to Special Instruction B.4?:

Yes

Additional information:

N-PX: Summary - Included Managers

Number of Included Institutional Managers:

Included Institutional Managers:

NONE

N-PX: Summary - Included Series

Number of Series:

Information about the Series:

NONE

N-PX: Signature Block

Reporting Person:

Cohen & Steers Closed-End Opportunity Fund, Inc.

By (Signature):

Dana A. DeVivo

By (Printed Signature):

Dana A. DeVivo

By (Title):

Secretary and Chief Legal Officer

Date:

08/28/2025

SEC Form N-PX filed by Cohen & Steers Closed-End Opportunity Fund Inc.