Company: RIV
Filing Date: 2025-09-05
Form Type: N-CSR
Source: 0001398344-25-017710
Chunk: 31

Company: RIVERNORTH OPPORTUNITIES FUND, INC.
Filing Date: 2025-09-05
Form: N-CSR
Chunk 31
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.1277 |

The Fund has performed an evaluation of subsequent
events through the date the financial statements were issued and has determined that no additional items require recognition or disclosure.

| 44 | www.rivernorth.com |

RiverNorth Opportunities Fund, Inc.

Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Directors of

RiverNorth Opportunities Fund, Inc.

Opinion on the Financial Statements

We have audited the accompanying statement of
assets and liabilities, including the statement of investments, of RiverNorth Opportunities Fund, Inc. (the “Fund”) as of
June 30, 2025, the related statement of operations for the year then ended, the statements of changes in net assets attributable to common
shareholders for the year ended June 30, 2025, for the period August 1, 2023 through June 30, 2024, and for the year ended July 31, 2023,
the financial highlights for year ended June 30, 2025, for the period August 1, 2023 through June 30, 2024, and for the years ended July
31, 2023, 2022, 2021, and 2020, and the related notes (collectively referred to as the “financial statements”). In our opinion,
the financial statements present fairly, in all material respects, the financial position of the Fund as of June 30, 2025, the results
of its operations for the year then ended, the changes in net assets attributable to common shareholders for the year ended June 30, 2025,
for the period August 1, 2023 through June 30, 2024, and for the year ended July 31, 2023, and the financial highlights for year ended
June 30, 2025, for the period August 1, 2023 through June 30, 2024, and for the years ended July 31, 2023, 2022, 2021, and 2020, in conformity
with accounting principles generally accepted in the United States of America.

Basis for Opinion

These financial statements are the responsibility
of the Fund’s management. Our responsibility is to express an opinion on the Fund’s financial statements based on our audits.
We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and
are required to be independent with respect to the Fund