Company: RIV
Filing Date: 2025-09-05
Form Type: N-CSR
Source: 0001398344-25-017710
Chunk: 93

Company: RIVERNORTH OPPORTUNITIES FUND, INC.
Filing Date: 2025-09-05
Form: N-CSR
Chunk 93
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 non-audit fees billed by the Registrant’s accountant for services rendered to the Registrant, and rendered to               
 the Registrant’s investment adviser, and any entity controlling, controlled by, or under common control with the investment adviser       
 that provides ongoing services to the Registrant for the fiscal years ended June 30, 2025 and June 30, 2024 were $0 and $0, respectively. 
 For the fiscal years ended June 30, 2025 and June 30, 2024, Cohen did not bill the Registrant for products and services other than the    
 services reported above.                                                                                                                  |

| (h) | Not applicable. |

| (i) | Not applicable. |

| (j) | Not applicable. |

| Item 5. | Audit Committee of Listed Registrants. |

| (a) | The Registrant has a separately designated standing Audit Committee established in accordance with Section 3(a)(58)(A) of the Securities 
 Exchange Act of 1934, as amended (the “1934 Act”) and is comprised of the following members:                                             |

J. Wayne Hutchens, Chairman

John K. Carter

Lisa B. Mougin

David M. Swanson

| (b) | Not applicable. |

| Item 6. | Investments. |

| (a) | Schedule of Investments is included as part of the Report to Stockholders filed under Item 1(a) of this form. |

| (b) | Not applicable to the Registrant. |

| Item 7. | Financial Statements and Financial Highlights for Open-End Management Investment Companies. |

Not applicable to the Registrant.

| Item 8. | Changes in and Disagreements with Accountants for Open-End Management Investment Companies. |

Not applicable to the Registrant.

| Item 9. | Proxy Disclosures for Open-End Management Investment Companies. |

Not applicable to the Registrant.

| Item 10. | Remuneration Paid to Directors, Officers, and Others of Open-End Management Investment Companies. |

Not applicable to the Registrant.

| Item 11. | Statement Regarding Basis for Approval of Investment Advisory Contract. |

Not applicable.

| Item 12. | Disclosure of Proxy Voting Policies and Procedures for Closed-End Management Investment Companies. |

Attached, as Exhibit 19(c), is a copy of the proxy voting
policies and procedures of the Registrant.

| Item 13. | Portfolio Managers of Closed-End Management Investment Companies.