# EDGAR Filing Document

**Accession Number:** 0001939433
**File Stem:** 0001193125-23-041614
**Filing Date:** 2023-2
**Character Count:** 3549
**Document Hash:** 0d06793741a27d23abcf677660ec89d3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-041614.hdr.sgml**: 20230321

**ACCESSION NUMBER**: 0001193125-23-041614

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230217

**FILER**: 

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

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 280 PARK AVENUE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017
- **BUSINESS PHONE:** 212-832-3232

**MAIL ADDRESS:**
- **STREET 1:** 280 PARK AVENUE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017

**<u>VIA EDGAR</u>**

February 17, 2023

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Benjamin Holt

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| | |
|:---|:---|
| **Re:** | **Acceleration Request for Cohen & Steers Income Opportunities REIT, Inc.** |
|  | **Registration Statement on Form S-11 (File No. 333-269416)** |

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Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, we attach the request of our client, Cohen & Steers Income Opportunities REIT, Inc., that effectiveness of the above-referenced Registration Statement on Form S-11 be accelerated to 4:00 p.m., Eastern Time, on February 21, 2023, or as soon as practicable thereafter.

Please do not hesitate to call me at (212) 455-2516 or Ryan Bekkerus at (212) 455-2293 with any questions.

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| |
|:---|
| Sincerely, |
| /s/ Benjamin Wells |
| Benjamin Wells |

---

cc: U.S. Securities and Exchange Commission

Jeffrey Gabor

Jeffrey Lewis

Kristina Marrone

Cohen & Steers Income Opportunities REIT, Inc.

Francis C. Poli

Terri Liftin

Jeffrey Pike

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

**280 Park Avenue** 

**New York, New York 10017** 

February 17, 2023

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Benjamin Holt

---

| | |
|:---|:---|
| **Re:** | **Acceleration Request for Cohen & Steers Income Opportunities REIT, Inc.** |
|  | **Registration Statement on Form S-11 (File No. 333-269416)** |

---

Dear Ladies and Gentlemen:

Cohen & Steers Income Opportunities REIT, Inc. (the "Registrant"), pursuant to Rule 461 under the Securities Act of 1933, as amended, hereby requests that the effective date of the above-referenced Registration Statement on Form S-11 (the "Registration Statement") be accelerated so that the Registration Statement may become effective at 4:00 p.m., Eastern Time, on February 21, 2023, or as soon as practicable thereafter.

The Registrant hereby authorizes Benjamin Wells and Ryan Bekkerus of Simpson Thacher & Bartlett LLP to orally modify or withdraw this request for acceleration.

We request that we be notified of such effectiveness by telephone call to Benjamin Wells at (212) 455-2516 or Ryan Bekkerus at (212) 455-2293.

[*Signature Page Follows*]

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| COHEN & STEERS INCOME OPPORTUNITIES REIT, INC. | COHEN & STEERS INCOME OPPORTUNITIES REIT, INC. |
| By: | /s/ James S. Corl |
| Name: James S. Corl | Name: James S. Corl |
| Title: Chief Executive Officer & Chief Investment Officer | Title: Chief Executive Officer & Chief Investment Officer |

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