Company: FOF
Filing Date: 2025-02-28
Form Type: 40-17G
Source: 0001193125-25-041154
Chunk: 1

Company: Cohen & Steers Closed-End Opportunity Fund, Inc.
Filing Date: 2025-02-28
Form: 40-17G
Chunk 1
---
 filing on behalf of the above-referenced registered investment management companies (the “Funds”) pursuant to Rule 17g-1of the Investment Company Act of 1940, as amended, are the following documents:

| (ii) | A copy of the Fidelity Bond Agreement in accordance with Rule 
 17g-1(f) is attached as Exhibit 2;                            |

| (iii) | A copy of the resolutions of the Directors of each Board, a majority of whom are not “interested                                                                      
 persons” of the Funds, approving the amount, type, form and coverage of the Bond and the portion of the premium to be paid by each Fund is attached as Exhibit 3; and |

| (iv) | A Rule 17g-1 Minimum Amount of Bond worksheet, showing the amount of                                                                              
 a single insured bond which each Fund would have to maintain, had it not been named as an insured under the joint Bond, is attached as Exhibit 4. |

The premiums for the Bond will be appropriately paid from December 31, 2024 through December 31, 2025. If there are any questions regarding this filing, please contact the undersigned at (212) 832-3232. Very truly yours, /s/ Dana A. DeVivo Dana A. DeVivo Secretary and Chief Legal Officer

|                                                         |     | New York Free Trade Zone Filing Exemption |
| This document is deemed part of the face of the Policy. |     | And Class Code Disclosure                 |

| NOTICE: THESE POLICY FORMS AND THE APPLICABLE RATES ARE EXEMPT                                                                                                                          
 FROM THE FILING REQUIREMENTS OF THE NEW YORK INSURANCE LAW AND REGULATIONS. HOWEVER, THE FORMS AND RATES MUST MEET THE MINIMUM STANDARDS OF THE NEW YORK INSURANCE LAW AND REGULATIONS. |

2-14057Large Deductible or Self-Insured Retention Insurance Issuing Company: Travelers Casualty and Surety Company of America Policy Number: 106841644

| AFE-19002 Rev. 01-19   © 2019 The                 
 Travelers Indemnity Company. All rights reserved. |     | Page 1 of 1 |

| THIS ENDORSEMENT CHANGES THE POLICY. PLEASE READ IT CAREFULLY. |

INVESTMENT COMPANY BOND - BOND CHANGES ENDORSEMENT This endorsement changes the following: Investment Company Bond It is