Company: FOF
Filing Date: 2025-09-05
Form Type: N-CSRS
Source: 0001193125-25-196847
Chunk: 35

Company: Cohen & Steers Closed-End Opportunity Fund, Inc.
Filing Date: 2025-09-05
Form: N-CSRS
Chunk 35
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 of these controls and procedures as of a date within 90 days of the filing date of this report. |

| (b) | There were no changes in the Registrant’s internal control over financial reporting that occurred                                                                                  
 during the period covered by this report that have materially affected, or are reasonably likely to materially affect, the Registrant’s internal control over financial reporting. |

Item 17. Disclosure of Securities Lending Activities for Closed-EndManagement Investment Companies. Not applicable. Item 18. Recovery of Erroneously Awarded Compensation. Not applicable. Item 19. Exhibits. (a)(1) Not applicable. (a)(2) Not applicable. (a)(3) Certifications of principal executive officer and principal financial officer as required by Rule 30a-2(a)under the Investment Company Act of 1940. (b) Certifications of principal executive officer and principal financial officer as required by Rule 30a-2(b) under the Investment Company Act of 1940. (c) Registrant’s notices to shareholders pursuant to registrant’s exemptive order granting an exemption from Section 19(b) of the 1940 Act and Rule 19b-1thereunder regarding distributions pursuant to the registrant’s Managed Distribution Plan.

SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. COHEN & STEERS CLOSED-ENDOPPORTUNITY FUND, INC.

Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, this report has been signed below by the following persons on behalf of the Registrant and in the capacities and on the dates indicated.

| By:                     |     | /s/ James Giallanza                     |
|                         |     | Name:   James Giallanza                 
 Title:    Principal Executive Officer   
 (President and Chief Executive Officer) |
| By:                     |     | /s/ Albert Laskaj                       |
|                         |     | Name:   Albert Laskaj                   
 Title:    Principal Financial Officer   
 (Treasurer and Chief Financial Officer) |
| Date: September 5, 2025 |     |                                         |