# EDGAR Filing Document

**Accession Number:** 0001939433
**File Stem:** 0000000000-23-001373
**Filing Date:** 2023-2
**Character Count:** 6776
**Document Hash:** e1b40793ffbddffb91284f7ee6a72120
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001373.hdr.sgml**: 20230321

**ACCESSION NUMBER**: 0000000000-23-001373

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230209

**FILED FOR**: 

**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:** UPLOAD

**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

## Text-Extract

```

United States securities and exchange commission logo

                            February 9, 2023

       James S. Corl
       Chief Executive Officer
       Cohen & Steers Income Opportunities REIT, Inc.
       280 Park Avenue
       New York, NY 10017

                                                        Re: Cohen & Steers
Income Opportunities REIT, Inc.
                                                            Registration
Statement on Form S-11
                                                            Filed January 25,
2023
                                                            File No. 333-269416

       Dear James S. Corl:

              We have reviewed your registration statement and have the
following comment. In our
       comment, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this comment, we may have additional comments.

       Registration Statement on Form S-11 filed January 25, 2023

       Exhibits

   1.                                                   Please revise the legal
opinion filed as Exhibit 5.1. The opinion should not assume
                                                        material facts
underlying the opinion. In this regard, we note that the opinion assumes
                                                        that upon issuance, the
total number of shares issued and outstanding will not exceed the
                                                        total number of shares
the company is then authorized to issue. However, this assumption
                                                        goes to whether the
shares will be validly issued. See Item II.B.3.a. of Staff Legal
                                                        Bulletin No. 19.
               We remind you that the company and its management are
responsible for the accuracy
       and adequacy of their disclosures, notwithstanding any review, comments,
action or absence of
       action by the staff.
 James S. Corl
Cohen & Steers Income Opportunities REIT, Inc.
February 9, 2023
Page 2

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Jeffrey Lewis at 202-551-6216 or Kristina Marrone at
202-551-3429 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Benjamin Holt at 202-551-6614 or Jeffrey Gabor at 202-551-2544 with any
other
questions.

                                                           Sincerely,
FirstName LastNameJames S. Corl
                                                    Division of Corporation
Finance
Comapany NameCohen & Steers Income Opportunities REIT, Inc.
                                                    Office of Real Estate &
Construction
February 9, 2023 Page 2
cc:       Benjamin Wells, Esq.
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

February 9, 2023

James S. Corl  
Chief Executive Officer  
Cohen & Steers Income Opportunities REIT, Inc.  
280 Park Avenue  
New York, NY 10017

# **Re: Cohen & Steers Income Opportunities REIT, Inc.  
Registration Statement on Form S-11  
Filed January 25, 2023  
File No. 333-269416**

Dear James S. Corl:

We have reviewed your registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments.

Registration Statement on Form S-11 filed January 25, 2023

# Exhibits

1. Please revise the legal opinion filed as Exhibit 5.1. The opinion should not assume material facts underlying the opinion. In this regard, we note that the opinion assumes that upon issuance, the total number of shares issued and outstanding will not exceed the total number of shares the company is then authorized to issue. However, this assumption goes to whether the shares will be validly issued. See Item II.B.3.a. of Staff Legal Bulletin No. 19.

We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

James S. Corl
Cohen & Steers Income Opportunities REIT, Inc.
February 9, 2023
Page 2

Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement.

You may contact Jeffrey Lewis at 202-551-6216 or Kristina Marrone at 202-551-3429 if you have questions regarding comments on the financial statements and related matters. Please contact Benjamin Holt at 202-551-6614 or Jeffrey Gabor at 202-551-2544 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Real Estate & Construction

cc: Benjamin Wells, Esq.