Company: FOF
Filing Date: 2025-03-05
Form Type: DEF 14A
Source: 0001193125-25-047227
Chunk: 16

Company: Cohen & Steers Closed-End Opportunity Fund, Inc.
Filing Date: 2025-03-05
Form: DEF 14A
Chunk 16
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opers LLP its independence. Based on these reviews and discussions, each Audit
Committee recommended to the Board of Directors or Board of Trustees, as applicable, that the audited financial statements of each Fund be included in that Fund’s annual report to stockholders for the last fiscal year for filing with the
Securities and Exchange Commission.

February 27, 2025

Submitted by the Audit Committee of each Fund’s Board of Directors or Board of Trustees, as applicable

Michael G. Clark

Gerald J. Maginnis, Chair

Ramona Rogers-Windsor

| * | The material contained in the foregoing Audit Committee Report is not “soliciting material,” is not                                                                                                                                        
 deemed “filed” with the SEC, and is not to be incorporated by reference into any filing of the Company under the Securities Act of 1933, as amended, or the 1934 Act, whether made before or after the date hereof and irrespective of any 
 general incorporation language in any such filing.                                                                                                                                                                                         |

* * *

15

As of January 31, 2025, the Directors and officers of each Fund as a group owned the
following number of shares of each Fund, which is less than 1% of the outstanding securities of such Fund.

| Fund |     | Aggregate   
 Shares Held |              |
| FOF  |     |             |  55,144.4174 |
| PSF  |     |             |   6,559.6215 |
| RFI  |     |             |    3,672.538 |
| RNP  |     |             |     3,522.84 |
| RQI  |     |             |   28,094.017 |
| UTF  |     |             |    6,550.861 |
| LDP  |     |             |     315.9984 |
| PTA  |     |             | 23,186.78683 |
| RLTY |     |             |    4,694.835 |

To the knowledge of each Fund, based solely on a review of Schedule 13D and Schedule 13G filings, no person
owned of record or owned beneficially more than 5% of each Fund’s common stock outstanding as of that date, except as listed below:

FOF

| Name and Address of Beneficial Owner |     | Amount of    
 Beneficial   
 Ownership as 
 Reported in  
 Schedule 13G |