Company: RIV
Filing Date: 2025-03-07
Form Type: N-CSRS
Source: 0001398344-25-005090
Chunk: 28

Company: RIVERNORTH OPPORTUNITIES FUND, INC.
Filing Date: 2025-03-07
Form: N-CSRS
Chunk 28
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 Securities and Exchange Commission (“SEC”) for the first and third quarters of each fiscal year on Form N-PORT
within 60 days after the end of the period. Copies of the Fund’s Form N-PORT are available without a charge, upon request, by contacting
the Fund at 1-(844)-569-4750 and on the SEC’s website at http://www.sec.gov.

UNAUDITED TAX INFORMATION

Of the distributions paid by the Fund from
ordinary income for the calendar year ended December 31, 2024, the following percentages met the requirements to be treated as qualifying
for the corporate dividends received deduction and qualified dividend income:

|                               | Dividend Received Deduction | Qualified Dividend Income |
| RiverNorth Opportunities Fund | 21.50%                      | 15.37%                    |

In early 2025, if applicable, shareholders of record
received this information for the distributions paid to them by the Fund during the calendar year 2024 via Form 1099. The Fund will notify
shareholders in early 2026 of amounts paid to them by the Fund, if any, during the calendar year 2025.

Pursuant to Section 852(b)(3) of the Internal Revenue
Code, the Fund designated $0 as long term capital gain dividends.

STOCKHOLDER MEETING RESULTS

On September 19, 2024, the Fund held a Meeting of
Stockholders to consider the proposals set forth below. The following votes were recorded:

Election of John K. Carter as a Director of the Fund
to a three-year term to expire at the Fund's 2027 Annual Meeting of Stockholders or until his successor is duly elected and qualified.

|          |     | Shares Voted |            |     | % of Shares Voted |        |   |
| For      |     |              | 16,157,628 |     |                   |  98.39 | % |
| Withheld |     |              |    265,083 |     |                   |   1.61 | % |
| Total    |     |              | 16,422,711 |     |                   | 100.00 | % |

RiverNorth Opportunities Fund, Inc.

Election of Lisa B. Mougin as a Director of the Fund to a three-year
term to expire at the Fund's 2027 Annual Meeting of Stockholders or until her successor is duly elected and qualified.

|          |     | Shares Voted |