Company: FOF
Filing Date: 2025-09-05
Form Type: N-CSRS
Source: 0001193125-25-196847
Chunk: 31

Company: Cohen & Steers Closed-End Opportunity Fund, Inc.
Filing Date: 2025-09-05
Form: N-CSRS
Chunk 31
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 the time you sell your shares.

40

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Semi-Annual ReportJune 30, 2025

Cohen & Steers

Closed-End

Opportunity

Fund (FOF)

FOFSAR

(b)

Notice of Internet Availability of Shareholder Report(s)

| COHEN & STEERS  ID: |     | XXXXX  XXXXX  XXXXX 
 XXXXX               |

Important Fund Report(s) Now Available Online and In Print by Request.Annual and Semi-Annual Reports contain important information about the fund, including its holdings and financials. we encourage you to review the report(s) at the website below: https://www.cohenandsteers.com/funds/fund-literature Cohen & Steers Closed-EndOpportunity Fund

| Request a printed/email report at no charge and/or elect to receive paper reports in the future, by 
 calling or visiting (otherwise you will not receive a paper/email report):                          
 1-866-345-5954                                                                                      
 www.FundReports.com                                                                                 |

Item 2. Code of Ethics. Not applicable. Item 3. Audit Committee Financial Expert. Not applicable. Item 4. Principal Accountant Fees and Services. Not applicable. Item 5. Audit Committee of Listed Registrants. Not applicable. Item 6. Investments.

| (a) | Included in Item 1 above. |

| (b) | Not applicable. |

Item 7. Financial Statements and Financial Highlights for Open-EndManagement Investment Companies. Not applicable.

Item 8. Changes in and Disagreements with Accountants for Open-EndManagement Investment Companies. Not applicable. Item 9. Proxy Disclosures for Open-EndManagement Investment Companies. Not applicable. Item 10. Remuneration Paid to Directors, Officers, and Others of Open-EndManagement Investment Companies. Not applicable. Item 11. Statement Regarding Basis for Approval of Investment Advisory Contract. Included in Item 1 above. Item 12. Disclosure of Proxy Voting Policies and Procedures for Closed-EndManagement Investment Companies. Not applicable. Item 13. Portfolio Managers of Closed-EndManagement Investment Companies.(a) Not applicable.

Information pertaining to Mr. Odenath, as of July 31, 2025, is set forth below.

| Brandon Odenath                        
 •