Company: RIV
Filing Date: 2025-09-05
Form Type: N-CSR
Source: 0001398344-25-017710
Chunk: 92

Company: RIVERNORTH OPPORTUNITIES FUND, INC.
Filing Date: 2025-09-05
Form: N-CSR
Chunk 92
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: For the Registrant’s fiscal year ended June 30, 2025 and fiscal period ended June 30, 2024, the aggregate                    
 fees billed for professional services rendered by Cohen & Company, Ltd. (“Cohen”) for the audit of the Registrant’s                      
 annual financial statements or services that are normally provided by the accountant in connection with statutory and regulatory filings 
 or engagements were $27,000 and $27,000, respectively.                                                                                   |

| (b) | Audit-Related Fees: For the Registrant’s fiscal years ended June 30, 2025 and June 30, 2024, the aggregate fees billed                  
 for assurance and related services by Cohen that are reasonably related to the performance of the audit of the Registrant’s financial   
 statements and are not reported under paragraph (a) of this Item were $3,215 and $6,700, respectively. These fees are comprised of fees 
 relating to auditor consents provided for U.S. Securities and Exchange Commission filings for various offerings.                        |

| (c) | Tax Fees: For the Registrant’s fiscal years ended June 30, 2025 and June 30, 2024, the aggregate fees billed for professional                
 services rendered by Cohen for tax compliance, tax advice, and tax planning were $15,400 and $27,250, respectively. These fees are comprised 
 of fees relating to income tax return preparation fees, excise tax return preparation fees and review of dividend distribution calculation   
 fees.                                                                                                                                        |

| (d) | All Other Fees: For the Registrant’s fiscal years ended June 30, 2025 and June 30, 2024, the aggregate fees billed for                             
 products and services provided by Cohen, other than the services reported in paragraphs (a) through (c) of this Item were $0 and $0, respectively. |

| (e)(1) | Audit Committee Pre-Approval Policies and Procedures: All                                                                
 services to be performed by the Registrant’s principal auditors must be pre-approved by the Registrant’s Audit Committee 
 or by the Audit Committee’s designee pursuant to the Audit Committee’s Pre-Approval Policies and Procedures.             |

| (e)(2) | No services described in paragraphs (b) through (d) were approved  
 pursuant to paragraph (c)(7)(i)(C) of Rule 2-01 of Regulation S-X. |

| (f) | Not applicable. |

| (g) | The aggregate