Company: FOF
Filing Date: 2025-02-28
Form Type: 40-17G
Source: 0001193125-25-041154
Chunk: 49

Company: Cohen & Steers Closed-End Opportunity Fund, Inc.
Filing Date: 2025-02-28
Form: 40-17G
Chunk 49
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 following: Investment Company Bond It is agreed that:

| 1. | The following is added to section V. EXCLUSIONS, AA.: |

| However, this exclusion will not apply to loss caused by an Employee of an Insured located in New York who was                                                                                                   
 convicted of a fraudulent or dishonest act prior to becoming employed by the Insured if the Insured made a determination to hire or retain such Employee utilizing the factors set out in Correction Law Article 
 23-A. Nevertheless, this exclusion will apply to an Employee, or loss caused by such Employee, for whom there is a bar to employment established by law and the Insured has hired or retained the                
 Employee despite the bar.                                                                                                                                                                                        |

| 2. | The following is added to section VI. CONDITIONS, R. CANCELATION OR 
 TERMINATION, 2. Termination, c.:                                    |

| Termination of coverage as to any Employee as set forth in c.(1) and c.(2) above will not apply to any such                                                                                                                                            
 person provided the Insured has received and retains an original letter signed by a prior insurer reinstating coverage for such individual whom the Insured discovered had committed a dishonest or fraudulent act prior to the effective date of this 
 bond.                                                                                                                                                                                                                                                  |

With respect to any Employee, upon the detection by any Insured that such Employee(hereafter “detected Employee”) has committed any dishonest or fraudulent acts or theft, the Insured must immediately remove the detected Employeefrom a position that may enable the detected Employeeto cause the Insured to suffer a loss by any subsequent dishonest or fraudulent acts or theft. The Insured, within 48 hours of such detection, must notify the Company with full and complete particulars of the detected dishonest or fraudulent acts or theft. For purposes of this section, detection occurs when any partner, officer, or supervisory Employeeof any Insured, who is not in collusion with the detected Employee, becomes aware that the detected Employeehas committed any dishonest or fraudulent acts or theft. Coverage under this bond with respect to such Employeewill terminate upon written notice to each Insured and to the Securities and Exchange Commission from the Company of not less than 60 days prior to the effective date of termination specified in such notice. Termination of coverage as to any Employeeof an Insured located in New York as set forth in c.(1) and c.(2) above will also not apply to any such Employeeif: (a) the dishonest act was committed by