Company: FOF
Filing Date: 2025-09-05
Form Type: N-CSRS
Source: 0001193125-25-196847
Chunk: 0

Company: Cohen & Steers Closed-End Opportunity Fund, Inc.
Filing Date: 2025-09-05
Form: N-CSRS
Chunk 0
---
UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

### FORMN-CSR
CERTIFIED SHAREHOLDER REPORT OF REGISTERED

MANAGEMENT INVESTMENT COMPANIES

Investment Company Act File Number:

Cohen & Steers Closed-End Opportunity Fund, Inc.

(Exact name of Registrant as
specified in charter)

1166 Avenue of the Americas, 30 Floor, New York, New York
10036

(Address of principal
executive offices) (Zip code)

Dana A. DeVivo

Cohen & Steers Capital Management, Inc.

1166 Avenue of the Americas, 30 Floor

New York, New York 10036

(Name and address of agent for service)

Registrant’s telephone number, including area code:

Date of fiscal year end:

Date of reporting period:

Item 1. Reports to Stockholders.

(a)

Cohen & Steers Closed-EndOpportunity Fund, Inc. To Our Shareholders: We would like to share with you our report for the six months ended June 30, 2025. The total returns for the Cohen & Steers Closed-EndOpportunity Fund, Inc. (the Fund) and its comparative benchmarks were:

|                                                                     |     | Six Months Ended 
 June 30, 2025    |      |   |
|:--------------------------------------------------------------------|:----|:-----------------|-----:|:--|
| Cohen & Steers Closed-End Opportunity                               
 Fund:                                                               |     |                  |      |   |
| Net Asset Value Total                                               
 Return(a)                                                           |     |                  | 8.33 | % |
| Market Price Total                                                  
 Return(a)                                                           |     |                  | 3.74 | % |
| S-Network All Taxable ex-Foreign Plus Capped Municipal CEF Index(b) |     |                  | 8.23 | % |
| S&P 500                                                             
 Index(b)                                                            |     |                  | 6.20 | % |

The performance data quoted represent past performance. Past performance is no guarantee of future results. The investment return and the principal value of an investment will fluctuate and shares, if sold, may be worth more or less than their original cost. Current performance may be lower or higher than the performance data quoted. Current total returns of the Fund can be obtained by visiting our website at cohenandsteers.com. The Fund’s returns assume the reinvestment of all dividends and distributions