Company: FOF
Filing Date: 2025-02-28
Form Type: 40-17G
Source: 0001193125-25-041154
Chunk: 27

Company: Cohen & Steers Closed-End Opportunity Fund, Inc.
Filing Date: 2025-02-28
Form: 40-17G
Chunk 27
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 the Insured in a similar amount in the absence of such laws, rules or regulations.

| R. | This bond does not cover loss resulting directly or indirectly from the failure of a financial or depository                                                                                                                            
 institution, or its receiver or liquidator, to pay or deliver, on demand of the Insured or an Investment Adviser, funds or Property of the Insured held by it in any capacity, except when covered under Insuring Agreement A or B.1.a. |

| S. | This bond does not cover loss involving any Uncertificated Security except an Uncertificated                  
 Security of any Federal Reserve Bank of the United States or when covered under Insuring Agreement A, E or I. |

| IVBB-16001 Ed. 01-16                                         
 © 2016 The Travelers Indemnity Company. All rights reserved. |     | Page 17 of 25 |

| T. | This bond does not cover under Insuring Agreement I, in addition to all of the other exclusions, loss: |

| 1. | resulting directly or indirectly from entries or changes made by an individual authorized to have access to a                                                                                                                                      
 Computer System, who acts in good faith on instructions or advices received by telegraph, teletype, human voice over a telephone, or by any other means, unless such instructions or advices are given to that individual by a software contractor 
 (or by a partner, officer or employee thereof) authorized by the Insured or an Investment Adviser to design, develop, prepare, supply, service, write, or implement programs for the Computer System, except when covered under Insuring           
 Agreement I.2.;                                                                                                                                                                                                                                    |

| 2. | caused by an employee or director of an automated clearing house (including a Federal Reserve Bank), service bureau,                                                       
 electronic communications systems (including Fedwire, CHIPS and SWIFT) or merchants who have contracted with the Insured to perform electronic funds transfer services; or |

| 3. | resulting directly or indirectly from entries or changes made by an Employee acting in good faith on any                                                                                     
 electronic communication, unless such instructions are purportedly sent by a customer, Financial Institution, or automated clearing house, except when covered under Insuring Agreement I.2. |

| U. | This bond does not cover loss resulting directly or indirectly from Computer Fraud or mechanical                           
 breakdown or failure to function properly of any Computer System, except when covered under Insuring Agreement A, B, or I