Company: FOF
Filing Date: 2025-03-07
Form Type: N-CSR
Source: 0001193125-25-049815
Chunk: 48

Company: Cohen & Steers Closed-End Opportunity Fund, Inc.
Filing Date: 2025-03-07
Form: N-CSR
Chunk 48
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. This is not a prospectus intended for use in the purchase or sale of Fund shares. Performance data quoted represent past performance. Past performance is no guarantee of future results and your investment may be worth more or less at the time you sell your shares.

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Annual ReportDecember 31, 2024

Cohen & Steers

Closed-End

Opportunity

Fund (FOF)

FOFAR

(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:

Cohen & Steers Closed-End Opportunities Fund, Inc.

| 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.

The Registrant has adopted a code of ethics as defined in Item 2 of Form N-CSR that applies to its
Principal Executive Officer and Principal Financial Officer (the “Code of Ethics”). The Code of Ethics was in effect during the reporting period. The registrant has not amended the Code of Ethics as described in Form N-CSR during the reporting period. The Registrant has not granted any waiver, including an implicit waiver, from a provision of the Code of Ethics as described in Form N-CSR
during the reporting period. A current copy of the Code of Ethics is available on the Registrant’s website at
https://assets.cohenandsteers.com/assets/content/uploads/Code_of_Ethics_for_Principal_Executive_and_Principal_Financial_Officers_of_the_Funds.pdf. Upon request, a copy of the Code of Ethics can be obtained free of charge by calling 800-330-7348 or writing to the Secretary of the Registrant, 1166 Avenue of the Americas, 30 Floor, New York, NY 10036.

Item 3. Audit Committee Financial Expert.

The