Company: FOF
Filing Date: 2025-03-07
Form Type: N-CSR
Source: 0001193125-25-049815
Chunk: 0

Company: Cohen & Steers Closed-End Opportunity Fund, Inc.
Filing Date: 2025-03-07
Form: N-CSR
Chunk 0
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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

### FORMN-CSR
CERTIFIED SHAREHOLDER REPORT OF REGISTERED

MANAGEMENT INVESTMENT COMPANIES

Investment Company Act File
Number:

Cohen & Steers Closed-End Opportunity Fund, Inc.

(Exact name of Registrant as specified
in charter)

1166 Avenue of the Americas, 30 Floor, New York, New York 10036

(Address of principal executive
offices) (Zip code)

Dana A. DeVivo

Cohen & Steers Capital Management, Inc.

1166 Avenue of the Americas, 30 Floor

New York, New York 10036

(Name and address of agent for service)

Registrant’s telephone number, including area code:

Date of fiscal year
end:

Date of reporting period:

Item 1. Reports to Stockholders.

(a)

C OHEN& S TEERSC LOSED-E NDO PPORTUNITYF UND, I NC.

To Our Shareholders:

We would like to share with you our report for the year ended December 31, 2024. The total returns for Cohen & Steers Closed-EndOpportunity Fund, Inc. (the Fund) and its comparative benchmarks were:

|                                                                     |     |     |  Six Months Ended 
 December 31, 2024 |   |     |     |        Year Ended 
 December 31, 2024 |   |
|:--------------------------------------------------------------------|:----|:----|------------------:|:--|:----|:----|------------------:|:--|
| Cohen & Steers Closed-End Opportunity                               
 Fund at Net Asset Value(a)                                          |     |     |              7.60 | % |     |     |             20.91 | % |
| Cohen & Steers Closed-End Opportunity                               
 Fund at Market Value(a)                                             |     |     |             10.92 | % |     |     |             23.93 | % |
| S-Network All Taxable ex-Foreign Plus Capped Municipal CEF Index(b) |     |     |              6.84 | % |     |     |             18.62 | % |
| S&P 500                                                             
 Index(b)                                                            |     |     |              8.44 | % |     |     |             25.02 | % |

The performance data quoted represent past performance. Past performance