Company: FOF
Filing Date: 2025-03-07
Form Type: N-CSR
Source: 0001193125-25-049815
Chunk: 68

Company: Cohen & Steers Closed-End Opportunity Fund, Inc.
Filing Date: 2025-03-07
Form: N-CSR
Chunk 68
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 other business where Cohen & Steers
cannot determine the exact nature of the proposal(s) to be voted on.

Item 13. Portfolio Managers of Closed-EndManagement Investment Companies.

(a) Information pertaining to the portfolio
managers of the Registrant, as of December 31, 2024, is set forth below:

| Douglas R. Bond                        
 •   Vice President                     
 •   Portfolio manager since inception  |     | Executive Vice President of C&S since 2004. |
| Jeffrey Palma                          
 •   Portfolio manager since April 2022 |     | Senior Vice President of C&S since 2021.    |

C&S utilizes a team-based approach in managing the Registrant. Mr. Bond and Mr. Palma
direct and supervise the execution of the Registrant’s investment strategy, and lead and guide the other members of the team.

Each portfolio manager listed above manages other investment companies and/or investment vehicles and accounts in addition to
the Registrant. The following tables show, as of December 31, 2024, the number of other accounts each portfolio manager managed in each of the listed categories and the total assets in the other accounts managed within each category. None of
these accounts have an advisory fee which is based on the performance of the account.

| Douglas Bond                         |     | Number of accounts |     |   Total assets |
| •   Registered investment companies  |     |                  0 |     |             $0 |
| •   Other pooled investment vehicles |     |                  0 |     |             $0 |
| •   Other accounts                   |     |                  2 |     |   $245,213,408 |
| Jeffrey Palma                        |     | Number of accounts |     |   Total assets |
| •   Registered investment companies  |     |                  1 |     | $1,060,739,195 |
| •   Other pooled investment vehicles |     |                  4 |     |   $638,209,789 |
| •   Other accounts                   |     |                  1 |     |   $216,720,042 |

The following table indicates the dollar range of securities of the Registrant owned
by the Registrant’s portfolio managers as of December 31, 2024:

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