Company: FOF
Filing Date: 2025-03-05
Form Type: DEF 14A
Source: 0001193125-25-047227
Chunk: 22

Company: Cohen & Steers Closed-End Opportunity Fund, Inc.
Filing Date: 2025-03-05
Form: DEF 14A
Chunk 22
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 0 |     | $        |  6,222 |     | $ |  6,222 |     | $              |    0 |     | $ |    0 |
| PSF  |       | $          | 47,273 |     | $ | 47,273 |     | $            |    0 |     | $ |    0 |     | $        |  6,427 |     | $ |  6,427 |     | $              |    0 |     | $ |    0 |
| LDP  |       | $          | 47,273 |     | $ | 47,273 |     | $            |    0 |     | $ |    0 |     | $        |  6,427 |     | $ |  6,427 |     | $              |    0 |     | $ |    0 |
| RLTY |       | $          | 45,812 |     | $ | 45,812 |     | $            |    0 |     | $ |    0 |     | $        |  6,222 |     | $ |  6,222 |     | $              |    0 |     | $ |    0 |

21

Tax fees were billed in connection with tax compliance services, including the preparation and
review of federal and state tax returns and the computation of corporate income and franchise tax amounts.

Aggregate fees billed by
PricewaterhouseCoopers LLP for the last two fiscal years for non-audit services provided to the Funds and the Advisor and any entity controlling, controlled by, or under common control with the Advisor that
provides ongoing services to the Funds (collectively, with the Advisor, “Service Affiliates”), where the engagement relates directly to the operations and financial reporting of the Funds and which were
pre-approved by the Audit Committees, were as follows:

|                    |     |   |   2024 |     |   |   2023 |
|:-------------------|:----|:--|-------:|:----|:--|-------:|
| Audit-Related Fees |     | $ |      0 |     | $ |      0 |
| Tax Fees           |     | $ | 77,287 |     | $ | 77,287 |
| All Other Fees     |     | $ |      0