Company: FOF
Filing Date: 2025-09-05
Form Type: N-CSRS
Source: 0001193125-25-196847
Chunk: 32

Company: Cohen & Steers Closed-End Opportunity Fund, Inc.
Filing Date: 2025-09-05
Form: N-CSRS
Chunk 32
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Portfolio manager since April 2025 |     | Vice President of Cohen & Steers Capital Management, Inc. (the “Advisor”) since 2024. Prior to that, 
 Research Associate of the Advisor since 2017.                                                        |

Mr. Odenath manages other investment companies and/or investment vehicles and accounts in addition to the Registrant. The following tables show, as of July 31, 2025, the number of other accounts he managed in each of the listed categories and the total assets in the other accounts managed within each category. None of the accounts managed by Mr. Odenath are subject to performance-based fees.

| Brandon Odenath                      |     | Number of accounts |     | Total assets |             |
|:-------------------------------------|:----|-------------------:|:----|:-------------|------------:|
| •   Registered investment companies  |     |                  1 |     | $            | 344,340,517 |
| •   Other pooled investment vehicles |     |                  1 |     | $            |  54,271,701 |
| •   Other accounts                   |     |                  2 |     | $            | 239,506,493 |

. As of June 30, 2025, Mr. Odenath did not own securities of
the Registrant.

It is possible that conflicts of interest may arise in connection with the portfolio
manager’s management of the Registrant’s investments on the one hand and the investments of other accounts or vehicles for which the portfolio managers are responsible on the other. For example, a portfolio manager may have conflicts of
interest in allocating management time, resources and investment opportunities among the Registrant and the other accounts or vehicles he advises. In addition, due to differences in the investment strategies or restrictions among the Registrant and
the other accounts, a portfolio manager may take action with respect to another account that differs from the action taken with respect to the Registrant.

In some cases, another account managed by a portfolio manager may provide more revenue to the Registrant’s investment advisor. While
this may appear to create additional conflicts of interest for the portfolio manager in the allocation of management time, resources and investment opportunities, the investment advisor strives to ensure that portfolio managers endeavor to exercise
their discretion in a manner that is equitable to all interested persons. In this regard, in the absence of specific account-related impediments (such as client-imposed