Company: FOF
Filing Date: 2025-02-28
Form Type: 40-17G
Source: 0001193125-25-041154
Chunk: 59

Company: Cohen & Steers Closed-End Opportunity Fund, Inc.
Filing Date: 2025-02-28
Form: 40-17G
Chunk 59
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|                                            |     | Secretary and Chief Legal Counsel |
| COHEN & STEERS SELECT PREFERRED AND INCOME 
 FUND, INC.                                 |     |                                   |
| By:                                        |     | /s/ Dana A. DeVivo                |
|                                            |     | Dana A. DeVivo                    |
|                                            |     | Secretary and Chief Legal Counsel |
| COHEN & STEERS TOTAL RETURN REALTY FUND,   
 INC.                                       |     |                                   |
| By:                                        |     | /s/ Dana A. DeVivo                |
|                                            |     | Dana A. DeVivo                    |
|                                            |     | Secretary and Chief Legal Counsel |
| COHEN & STEERS LIMITED DURATION PREFERRED  
 AND INCOME FUND, INC.                      |     |                                   |
| By:                                        |     | /s/ Dana A. DeVivo                |
|                                            |     | Dana A. DeVivo                    |
|                                            |     | Secretary and Chief Legal Counsel |
| COHEN & STEERS TAX-ADVANTAGED PREFERRED    
 SECURITIES AND INCOME FUND                 |     |                                   |

5

| By:                                      |     | /s/ Dana A. DeVivo                |
|                                          |     | Dana A. DeVivo                    |
|                                          |     | Secretary and Chief Legal Counsel |
| COHEN & STEERS REAL ESTATE OPPORTUNITIES 
 AND INCOME FUND                          |     |                                   |
| By:                                      |     | /s/ Dana A. DeVivo                |
|                                          |     | Dana A. DeVivo                    |
|                                          |     | Secretary and Chief Legal Counsel |

6

Exhibit 3

COHEN & STEERS GLOBAL INFRASTRUCTURE FUND, INC.

COHEN & STEERS GLOBAL REALTY SHARES, INC.

COHEN & STEERS INSTITUTIONAL REALTY SHARES, INC.

COHEN & STEERS INTERNATIONAL REALTY FUND, INC.

COHEN & STEERS PREFERRED SECURITIES AND INCOME FUND, INC.

COHEN & STEERS REAL ESTATE SECURITIES FUND, INC.

COHEN & STEERS REALTY SHARES, INC.

COHEN & STEERS REAL ASSETS FUND, INC.

COHEN & STEERS FUTURE OF ENERGY FUND, INC.

COHEN & STEERS LOW DURATION PREFERRED AND INCOME FUND, INC.

COHEN & STEERS PREFERRED SECURITIES AND INCOME SMA SHARES, INC.

COHEN & STE