Company: FOF
Filing Date: 2025-03-05
Form Type: DEF 14A
Source: 0001193125-25-047227
Chunk: 23

Company: Cohen & Steers Closed-End Opportunity Fund, Inc.
Filing Date: 2025-03-05
Form: DEF 14A
Chunk 23
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The Audit Committees are required to pre-approve audit and non-audit services performed for the Funds by their auditor. The Audit Committees also are required to pre-approve non-audit services
performed by the Funds’ auditor for any Service Affiliate if the engagement for services relates directly to the operations and financial reporting of a Fund.

The Audit Committees may delegate pre-approval authority to one or more of their members. The member
or members to whom such authority is delegated shall report any pre-approval decisions to the Audit Committees at their next scheduled meeting. The Audit Committees may not delegate their responsibility to pre-approve services to be performed by the Funds’ principal auditor to the Advisor.

None of the
services described above were approved by the Audit Committees pursuant to paragraphs (c)(7)(i)(C) of Rule 2-01 of Regulation S-X.

Unless otherwise indicated, the aggregate fees billed by PricewaterhouseCoopers LLP for non-audit
services rendered to the Funds and for non-audit services rendered to Service Affiliates for the last two fiscal years ended December 31 were:

|                                        | Fund |   |   2024 |     |   |   2023 |
|:---------------------------------------|:-----|:--|-------:|:----|:--|-------:|
| FOF                                    |      | $ |  6,427 |     | $ |  6,427 |
| RQI                                    |      | $ |  6,222 |     | $ |  6,222 |
| RNP                                    |      | $ |  6,427 |     | $ |  6,427 |
| UTF                                    |      | $ | 26,486 |     | $ | 26,486 |
| PTA*                                   |      | $ |  6,427 |     | $ |  6,427 |
| RFI                                    |      | $ |  6,222 |     | $ |  6,222 |
| PSF                                    |      | $ |  6,427 |     | $ |  6,427 |
| LDP                                    |      | $ |  6,427 |     | $ |  6,427 |
| RLTY                                   |      | $ |  6,222 |     | $ |  6,222 |
| Service Affiliates                     |      | $ |