# EDGAR Filing Document

**Accession Number:** 0001939433
**File Stem:** 0001939433-25-000116
**Filing Date:** 2025-8
**Character Count:** 7886
**Document Hash:** f4e9151f36e2f4084c697cac9faf4ca1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001939433-25-000116.hdr.sgml**: 20250813

**ACCESSION NUMBER**: 0001939433-25-000116

**CONFORMED SUBMISSION TYPE**: POS EX

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250813

**DATE AS OF CHANGE**: 20250813

**EFFECTIVENESS DATE**: 20250813

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Cohen & Steers Income Opportunities REIT, Inc.
- **CENTRAL INDEX KEY:** 0001939433
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** POS EX
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-269416
- **FILM NUMBER:** 251211645

**BUSINESS ADDRESS:**
- **STREET 1:** 1166 AVENUE OF THE AMERICAS
- **STREET 2:** 30TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036
- **BUSINESS PHONE:** 212-832-3232

**MAIL ADDRESS:**
- **STREET 1:** 1166 AVENUE OF THE AMERICAS
- **STREET 2:** 30TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036

**As filed with the Securities and Exchange Commission on August 13, 2025.**

**Registration No. 333-269416**

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**POST-EFFECTIVE AMENDMENT NO. 20 TO**

**FORM S-11**

***FOR REGISTRATION UNDER THE SECURITIES ACT OF 1933***

***OF SECURITIES OF CERTAIN REAL ESTATE COMPANIES***

**Cohen & Steers Income Opportunities REIT, Inc.**

**(Exact Name of Registrant as Specified in Governing Instruments)**

**1166 Avenue of the Americas** 

**New York, NY 10036**

**(212) 832-3232**

(Address, Including Zip Code, and Telephone Number, Including Area Code, of Registrant's Principal Executive Offices)

**Cohen & Steers Capital Management, Inc.**

**Francis C. Poli**

**1166 Avenue of the Americas** 

**New York, NY 10036**

**(212) 832-3232**

(Name, Address, Including Zip Code, and Telephone Number, Including Area Code, of Agent for Service)

***With copies to:***

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| | |
|:---|:---|
| **Ryan Bekkerus** | **Rajib Chanda** |
| **Benjamin Wells** | **Simpson Thacher & Bartlett LLP** |
| **Evan Hudson** | **900 G Street Northwest** |
| **Simpson Thacher & Bartlett LLP** | **Washington, D.C. 20001** |
| **425 Lexington Avenue** | **(202) 636-5808** |
| **New York, New York 10017** |  |
| **(212) 455-2000** |  |

---

**Approximate date of commencement of proposed sale to the public:** As soon as practicable after this registration statement becomes effective.

If any of the securities being registered on this form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, check the following box. ☒

If this form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

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If this form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☒ Registration No. 333-269416

If delivery of the prospectus is expected to be made pursuant to Rule 434, check the following box. ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

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| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | ☐ | Accelerated filer | ☐ |
| Non-accelerated filer | ☒ | Smaller reporting company | ☒ |
| | | Emerging growth company | ☒ |

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If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☒

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**EXPLANATORY NOTE**

This Post-Effective Amendment No. 20 to the Registration Statement on Form S-11 (No. 333-269416) is filed pursuant to Rule 462(d) solely to add exhibits not previously filed with respect to such Registration Statement.

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**Part II**

**INFORMATION NOT REQUIRED IN PROSPECTUS**

**Item 36. Financial Statements and Exhibits.**

*(b) Exhibits.*

23.1 <u>[Consent of Independent Valuation Advisor](exhibit231-consentofindepe.htm)</u> (filed herewith)

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**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-11 and has duly caused this Registration Statement on Form S-11 to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of New York, in the State of New York, on August 13, 2025.

**Cohen & Steers Income Opportunities REIT, Inc.**

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| | |
|:---|:---|
| By: | /s/ Arjun Mahalingam |
| Name: | Arjun Mahalingam |
| Title: | Chief Financial Officer & Treasurer |

---

Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement on Form S-11 has been signed by the following persons in the capacities and on the dates as indicated.

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| | | |
|:---|:---|:---|
| **Name** | **Title** | **Date** |
| /s/ James S. Corl | Chief Executive Officer & Chief Investment Officer | August 13, 2025 |
| James S. Corl | (Principal Executive Officer) |  |
| /s/ Arjun Mahalingam | Chief Financial Officer & Treasurer | August 13, 2025 |
| Arjun Mahalingam | (Principal Financial Officer and Principal Accounting Officer) |  |
| \* | Chairperson of the Board | August 13, 2025 |
| Robert H. Steers |  |  |
| \* | Director | August 13, 2025 |
| Joseph M. Harvey |  |  |
| \* | Independent Director | August 13, 2025 |
| Dana Roffman |  |  |
| \* | Independent Director | August 13, 2025 |
| John W. Thiel |  |  |
| \* | Independent Director | August 13, 2025 |
| W. Edward Walter |  |  |

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| | |
|:---|:---|
| \*By: | /s/ Arjun Mahalingam |
|  | Arjun Mahalingam |
|  | Attorney-in-fact |

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## Exhibit 23.1

**Exhibit 23.1**

**CONSENT OF INDEPENDENT VALUATION ADVISOR**

We hereby consent to (1) the reference to our name (including under the heading "Experts") and the description of our role in the valuation process of any properties of Cohen & Steers Income Opportunities REIT, Inc. (the "Company") in the Company's Registration Statement on Form S-11, the prospectus included therein (the "Prospectus") and in any future amendments or supplements thereto, under the headings "Net Asset Value Calculation and Valuation Guidelines – Our Independent Valuation Advisor" and "Net Asset Value Calculation and Valuation Guidelines – Valuation of Investments", and (2) the inclusion of our estimated value of the Company's investments in real estate as of July 31, 2025 (presented in the line item "Investments in real estate") in the Supplement to the Prospectus to be filed on the date hereof and in any future amendments or supplements to the Prospectus.

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| | |
|:---|:---|
| | /s/ SitusAMC Real Estate Valuation Services, LLC |
| | SitusAMC Real Estate Valuation Services, LLC |
| | West Des Moines, Iowa |
| August 13, 2025 | |

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