# EDGAR Filing Document

**Accession Number:** 0001939433
**File Stem:** 0001193125-26-029919
**Filing Date:** 2026-1
**Character Count:** 3502
**Document Hash:** d391d8cf05aef93ed88c92764f344ff9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-029919.hdr.sgml**: 20260501

**ACCESSION NUMBER**: 0001193125-26-029919

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260129

**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:** CORRESP

**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

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

January 29, 2026

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Stacie Gorman

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| | |
|:---|:---|
| **Re:** | **Acceleration Request for Cohen & Steers Income Opportunities REIT, Inc.**  |

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**Registration Statement on Form S-11 (File No. 333-288734)** <br>

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 2:00 p.m., Eastern Time, on January 30, 2026, 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 |

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cc: Cohen & Steers Income Opportunities REIT, Inc.

Francis C. Poli

Terri Liftin

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

**1166 Avenue of the Americas** 

**30th Floor** 

**New York, NY 10036** 

January 29, 2026

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Stacie Gorman

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| | |
|:---|:---|
| **Re:** | **Acceleration Request for Cohen & Steers Income Opportunities REIT, Inc.**  |

---

**Registration Statement on Form S-11 (File No. 333-288734)** <br>

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 2:00 p.m., Eastern Time, on January 30, 2026, 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/ Arjun Mahalingam |
| Name: | Arjun Mahalingam |
| Title: | Chief Financial Officer & Treasurer |

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