# EDGAR Filing Document

**Accession Number:** 0001375340
**File Stem:** 0001752724-23-047849
**Filing Date:** 2023-2
**Character Count:** 43646
**Document Hash:** 6f94e91ece32c492d2f43c7b82c13261
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001752724-23-047849.hdr.sgml**: 20230228

**ACCESSION NUMBER**: 0001752724-23-047849

**CONFORMED SUBMISSION TYPE**: NPORT-P

**PUBLIC DOCUMENT COUNT**: 1

**CONFORMED PERIOD OF REPORT**: 20221231

**FILED AS OF DATE**: 20230228

**DATE AS OF CHANGE**: 20230228

**PERIOD START**: 20221231

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Cohen & Steers Closed-End Opportunity Fund, Inc.
- **CENTRAL INDEX KEY:** 0001375340
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** NPORT-P
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-21948
- **FILM NUMBER:** 23686401

**BUSINESS ADDRESS:**
- **STREET 1:** 280 PARK AVENUE
- **STREET 2:** 10TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017
- **BUSINESS PHONE:** 212-832-3232

**MAIL ADDRESS:**
- **STREET 1:** 280 PARK AVENUE
- **STREET 2:** 10TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017

## Form NPORT-P: Monthly Portfolio Investments Report

### NPORT-P: Part A: General Information

**Item A.1. Information about the Registrant.**

- **a. Name of Registrant:** Cohen & Steers Closed-End Opportunity Fund, Inc.

- **b. Investment Company Act file number:** 811-21948

- **c. CIK number of Registrant:** 0001375340

- **d. LEI of Registrant:** LR8M34TUGI3LR3LBU408

- **e. Address and telephone number of Registrant.**

  - **Street Address 1:** 280 PARK AVENUE

  - **City:** NEW YORK

  - **State:** NY

  - **Foreign country:** US

  - **Zip / Postal Code:** 10017

  - **Telephone number:** 212-832-3232

**Item A.2. Information about the Series.**

- **a. Name of Series:** Cohen & Steers Closed-End Opportunity Fund, Inc.

- **c. LEI of Series:** LR8M34TUGI3LR3LBU408

**Item A.3. Reporting period.**

- **a. Date of fiscal year-end:** 2022-12-31

- **b. Date as of which information is reported:** 2022-12-31

**Item A.4. Final filing**

Does the Fund anticipate that this will be its final filing on Form N-PORT? **No**

### Fund Information

**Total Assets:** $291682614.46

**Total Liabilities:** $593525.39

**Net Assets:** $291089089.07

**Cash Not Reported:** $90646.69

**Monthly Return Information**

| Class        | Month 1 Return (%)   | Month 2 Return (%)   | Month 3 Return (%)   |
|:---|:---|:---|:---|
| Class ID N/A | 9.85%                | 7.54%                | -6.77%               |

**Monthly Gains & Losses**

| Period   | Net Realized Gain/Loss   | Net Unrealized Appreciation/Depreciation   |
|:---|:---|:---|
| Month 1  | $-1889768.44             | $14007500.40                               |
| Month 2  | $-703164.17              | $16949976.20                               |
| Month 3  | $-3012840.54             | $-12841599.62                              |

### Schedule of Portfolio Investments

| Name                                                          | Title                                                         | Identifiers                                   | Payoff Profile   | Asset Category   | Issuer Category   | Country   |   Balance | Units   | Value (USD)   | % of Net Assets   | Maturity Date   | Coupon Type   | Annualized Rate (%)   | Restricted?   | Fair Value Level   | Lending Status   |
|:---|:---|:---|:---|:---|:---|:---|---:|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| Gabelli Equity Trust Inc/The                                  | Gabelli Equity Trust Inc/The                                  | CUSIP: 362397101<br>LEI: 54930036JZVAIXXFZV64 | Long             | EC               | RF                | US        |    210100 | NS      | $1151348.00   | 0.40%             |  |  |  | No            | 1                  | On Loan: No      |
| Sprott Physical Silver Trust                                  | Sprott Physical Silver Trust                                  | CUSIP: 85207K107<br>LEI: N/A                  | Long             | EC               | RF                | CA        |    257014 | NS      | $2117795.36   | 0.73%             |  |  |  | No            | 1                  | On Loan: No      |
| Gabelli Dividend & Income Trust/The                           | Gabelli Dividend & Income Trust/The                           | CUSIP: 36242H104<br>LEI: 549300082N1MHBT8NI60 | Long             | EC               | RF                | US        |    493313 | NS      | $10167180.93  | 3.49%             |  |  |  | No            | 1                  | On Loan: No      |
| Barings Global Short Duration High Yield Fund                 | Barings Global Short Duration High Yield Fund                 | CUSIP: 06760L100<br>LEI: 549300WWIZCL845OP089 | Long             | EC               | RF                | US        |    120788 | NS      | $1531591.84   | 0.53%             |  |  |  | No            | 1                  | On Loan: No      |
| iShares Biotechnology ETF                                     | iShares Biotechnology ETF                                     | CUSIP: 464287556<br>LEI: 549300S7IVD88MPK0066 | Long             | EC               | RF                | US        |     14773 | NS      | $1939547.17   | 0.67%             |  |  |  | No            | 1                  | On Loan: No      |
| DoubleLine Yield Opportunities Fund                           | DoubleLine Yield Opportunities Fund                           | CUSIP: 25862D105<br>LEI: 5493006BIH94Q4VHHG23 | Long             | EC               | RF                | US        |    144834 | NS      | $1900222.08   | 0.65%             |  |  |  | No            | 1                  | On Loan: No      |
| Virtus Equity & Convertible In                                | Virtus Equity & Convertible In                                | CUSIP: 92841M101<br>LEI: 549300E7CGC36IOELF91 | Long             | EC               | RF                | US        |     56127 | NS      | $1023195.21   | 0.35%             |  |  |  | No            | 1                  | On Loan: No      |
| Tekla Healthcare Investors                                    | Tekla Healthcare Investors                                    | CUSIP: 87911J103<br>LEI: 549300SNASESIFOS6V75 | Long             | EC               | RF                | US        |    144528 | NS      | $2601504.00   | 0.89%             |  |  |  | No            | 1                  | On Loan: No      |
| Invesco S&P 500 Equal Weight Consumer Discretionary ETF       | Invesco S&P 500 Equal Weight Consumer Discretionary ETF       | CUSIP: 46137V381<br>LEI: 549300MDN128WDAE3D15 | Long             | EC               | RF                | US        |     24693 | NS      | $2908588.47   | 1.00%             |  |  |  | No            | 1                  | On Loan: No      |
| Apollo Tactical Income Fund Inc                               | Apollo Tactical Income Fund Inc                               | CUSIP: 037638103<br>LEI: 549300JOTMM1DVBHF402 | Long             | EC               | RF                | US        |    130826 | NS      | $1585611.12   | 0.54%             |  |  |  | No            | 1                  | On Loan: No      |
| BlackRock Limited Duration Income Trust                       | BlackRock Limited Duration Income Trust                       | CUSIP: 09249W101<br>LEI: 4VIZ12RURKQTKPDDB492 | Long             | EC               | RF                | US        |    138297 | NS      | $1807541.79   | 0.62%             |  |  |  | No            | 1                  | On Loan: No      |
| First Trust Intermediate Duration Preferred & Income Fund     | First Trust Intermediate Duration Preferred & Income Fund     | CUSIP: 33718W103<br>LEI: 549300EOWPOFA6ZHR675 | Long             | EC               | RF                | US        |     71921 | NS      | $1213307.27   | 0.42%             |  |  |  | No            | 1                  | On Loan: No      |
| Eaton Vance Tax-Managed Global Diversified Equity Income Fund | Eaton Vance Tax-Managed Global Diversified Equity Income Fund | CUSIP: 27829F108<br>LEI: 5493002EIY4NK3I3E865 | Long             | EC               | RF                | US        |    655412 | NS      | $4948360.60   | 1.70%             |  |  |  | No            | 1                  | On Loan: No      |
| Nuveen Core Equity Alpha Fund                                 | Nuveen Core Equity Alpha Fund                                 | CUSIP: 67090X107<br>LEI: RXOICX8BWX0J6XOHJ530 | Long             | EC               | RF                | US        |     15563 | NS      | $210723.02    | 0.07%             |  |  |  | No            | 1                  | On Loan: No      |
| Hipgnosis Songs Fund Ltd/The Fund                             | Hipgnosis Songs Fund Ltd/The Fund                             | CUSIP: 000000000<br>LEI: 213800XJIPNDVKXMOC11 | Long             | EC               | RF                | GG        |    728034 | NS      | $759575.30    | 0.26%             |  |  |  | No            | 1                  | On Loan: No      |
| BlackRock MuniYield Quality Fund Inc                          | BlackRock MuniYield Quality Fund Inc                          | CUSIP: 09254F100<br>LEI: TFKEE3VA3GBE5LOK5U77 | Long             | EC               | RF                | US        |     71967 | NS      | $834817.20    | 0.29%             |  |  |  | No            | 1                  | On Loan: No      |
| Pioneer Diversified High Income Fund Inc                      | Pioneer Diversified High Income Fund Inc                      | CUSIP: 723653101<br>LEI: F6XC8RH66QIXRMU75G31 | Long             | EC               | RF                | US        |     97563 | NS      | $983435.04    | 0.34%             |  |  |  | No            | 1                  | On Loan: No      |
| DNP Select Income Fund Inc                                    | DNP Select Income Fund Inc                                    | CUSIP: 23325P104<br>LEI: 549300WG166TLR8IP913 | Long             | EC               | RF                | US        |    348665 | NS      | $3922481.25   | 1.35%             |  |  |  | No            | 1                  | On Loan: No      |
| Sprott Physical Gold and Silver Trust                         | Sprott Physical Gold and Silver Trust                         | CUSIP: 85208R101<br>LEI: 254900QHJAD5TP2JNM15 | Long             | EC               | RF                | CA        |    362868 | NS      | $6506223.24   | 2.24%             |  |  |  | No            | 1                  | On Loan: No      |
| First Trust New Opportunities MLP & Energy Fund               | First Trust New Opportunities MLP & Energy Fund               | CUSIP: 33739M100<br>LEI: 549300XZPV60ZCNK9321 | Long             | EC               | RF                | US        |    284146 | NS      | $1719083.30   | 0.59%             |  |  |  | No            | 1                  | On Loan: No      |
| Pioneer High Income Fund Inc                                  | Pioneer High Income Fund Inc                                  | CUSIP: 72369H106<br>LEI: GRH7C46DLKO4V5KVBT29 | Long             | EC               | RF                | US        |    159160 | NS      | $1034540.00   | 0.36%             |  |  |  | No            | 1                  | On Loan: No      |
| Royce Value Trust Inc                                         | Royce Value Trust Inc                                         | CUSIP: 780910105<br>LEI: 254900NJE1W1YYKNVM16 | Long             | EC               | RF                | US        |    229671 | NS      | $3045437.46   | 1.05%             |  |  |  | No            | 1                  | On Loan: No      |
| Nuveen Municipal Credit Income Fund                           | Nuveen Municipal Credit Income Fund                           | CUSIP: 67070X101<br>LEI: 54930078DL3R0VSYW338 | Long             | EC               | RF                | US        |    236531 | NS      | $2857294.48   | 0.98%             |  |  |  | No            | 1                  | On Loan: No      |
| Thornburg Income Builder Opportunities Trust                  | Thornburg Income Builder Opportunities Trust                  | CUSIP: 885213108<br>LEI: 5493002O2SJJPEDP7413 | Long             | EC               | RF                | US        |    127172 | NS      | $1816016.16   | 0.62%             |  |  |  | No            | 1                  | On Loan: No      |
| Nuveen Real Asset Income and Growth Fund                      | Nuveen Real Asset Income and Growth Fund                      | CUSIP: 67074Y105<br>LEI: RQLXTE3CBG56EZF1BQ60 | Long             | EC               | RF                | US        |    172921 | NS      | $2023175.70   | 0.70%             |  |  |  | No            | 1                  | On Loan: No      |
| Ares Dynamic Credit Allocation Fund Inc                       | Ares Dynamic Credit Allocation Fund Inc                       | CUSIP: 04014F102<br>LEI: 549300BZI16VZUT2N044 | Long             | EC               | RF                | US        |    165062 | NS      | $1913068.58   | 0.66%             |  |  |  | No            | 1                  | On Loan: No      |
| KKR Income Opportunities Fund                                 | KKR Income Opportunities Fund                                 | CUSIP: 48249T106<br>LEI: 549300H65GA67Q2C3B36 | Long             | EC               | RF                | US        |    179917 | NS      | $1980886.17   | 0.68%             |  |  |  | No            | 1                  | On Loan: No      |
| VanEck Pharmaceutical ETF                                     | VanEck Pharmaceutical ETF                                     | CUSIP: 92189F692<br>LEI: 5493008SDOYUHMC8LF44 | Long             | EC               | RF                | US        |     11748 | NS      | $913298.92    | 0.31%             |  |  |  | No            | 1                  | On Loan: No      |
| Tekla Life Sciences Investors                                 | Tekla Life Sciences Investors                                 | CUSIP: 87911K100<br>LEI: 5493007BYZPSOVVS0M04 | Long             | EC               | RF                | US        |     83125 | NS      | $1181206.25   | 0.41%             |  |  |  | No            | 1                  | On Loan: No      |
| BlackRock MuniVest Fund Inc                                   | BlackRock MuniVest Fund Inc                                   | CUSIP: 09253R105<br>LEI: 68LQJ5NLUNQI2T9OLL41 | Long             | EC               | RF                | US        |    133579 | NS      | $936388.79    | 0.32%             |  |  |  | No            | 1                  | On Loan: No      |
| Flaherty & Crumrine Preferred and Income Securities Fund Inc  | Flaherty & Crumrine Preferred and Income Securities Fund Inc  | CUSIP: 338478100<br>LEI: 254900A8P8RQUXES1M50 | Long             | EC               | RF                | US        |    115699 | NS      | $1737798.98   | 0.60%             |  |  |  | No            | 1                  | On Loan: No      |
| MFS Multimarket Income Trust                                  | MFS Multimarket Income Trust                                  | CUSIP: 552737108<br>LEI: WJEDYZGROW7MJ1187O21 | Long             | EC               | RF                | US        |    219209 | NS      | $988632.59    | 0.34%             |  |  |  | No            | 1                  | On Loan: No      |
| BlackRock MuniYield Quality Fund III Inc                      | BlackRock MuniYield Quality Fund III Inc                      | CUSIP: 09254E103<br>LEI: UB5J2GS6Q51M6A2L8886 | Long             | EC               | RF                | US        |    143321 | NS      | $1606628.41   | 0.55%             |  |  |  | No            | 1                  | On Loan: No      |
| Sprott Physical Platinum & Palladium Trust                    | Sprott Physical Platinum & Palladium Trust                    | CUSIP: 85207Q104<br>LEI: 549300IHT3UMGTGZSX08 | Long             | EC               | RF                | CA        |     61774 | NS      | $840744.14    | 0.29%             |  |  |  | No            | 1                  | On Loan: No      |
| PIMCO Access Income Fund                                      | PIMCO Access Income Fund                                      | CUSIP: 72203T100<br>LEI: 549300Q20CGGOWTPP823 | Long             | EC               | RF                | US        |    257324 | NS      | $3805821.96   | 1.31%             |  |  |  | No            | 1                  | On Loan: No      |
| Putnam Managed Municipal Income Trust                         | Putnam Managed Municipal Income Trust                         | CUSIP: 746823103<br>LEI: 549300MCDIUT86HMWI73 | Long             | EC               | RF                | US        |     46870 | NS      | $294343.60    | 0.10%             |  |  |  | No            | 1                  | On Loan: No      |
| Virtus Artificial Intelligence                                | Virtus Artificial Intelligence                                | CUSIP: 92838Y100<br>LEI: 549300ZE8QERJKXOVW89 | Long             | EC               | RF                | US        |     17933 | NS      | $290335.27    | 0.10%             |  |  |  | No            | 1                  | On Loan: No      |
| Eaton Vance Senior Floating-Rate Trust                        | Eaton Vance Senior Floating-Rate Trust                        | CUSIP: 27828Q105<br>LEI: VJXUJZ1EC079NQ236240 | Long             | EC               | RF                | US        |    213258 | NS      | $2333042.52   | 0.80%             |  |  |  | No            | 1                  | On Loan: No      |
| Blackrock Capital Allocation Trust                            | Blackrock Capital Allocation Trust                            | CUSIP: 09260U109<br>LEI: 5493007LDARS47M53X11 | Long             | EC               | RF                | US        |    477301 | NS      | $6620164.87   | 2.27%             |  |  |  | No            | 1                  | On Loan: No      |
| Western Asset Global High Income Fund Inc                     | Western Asset Global High Income Fund Inc                     | CUSIP: 95766B109<br>LEI: 549300JWVV1XIQ66WD13 | Long             | EC               | RF                | US        |     70333 | NS      | $478264.40    | 0.16%             |  |  |  | No            | 1                  | On Loan: No      |
| PGIM High Yield Bond Fund Inc                                 | PGIM High Yield Bond Fund Inc                                 | CUSIP: 69346H100<br>LEI: P63V0W84H2Z3IOKHSM44 | Long             | EC               | RF                | US        |    355799 | NS      | $4223334.13   | 1.45%             |  |  |  | No            | 1                  | On Loan: No      |
| Flaherty & Crumrine Dynamic Preferred and Income Fund Inc     | Flaherty & Crumrine Dynamic Preferred and Income Fund Inc     | CUSIP: 33848W106<br>LEI: 254900BPH613QBWQO237 | Long             | EC               | RF                | US        |     82492 | NS      | $1543425.32   | 0.53%             |  |  |  | No            | 1                  | On Loan: No      |
| BlackRock Debt Strategies Fund Inc                            | BlackRock Debt Strategies Fund Inc                            | CUSIP: 09255R202<br>LEI: Y02PFSGMGNYKWM70AJ95 | Long             | EC               | RF                | US        |    142603 | NS      | $1311947.60   | 0.45%             |  |  |  | No            | 1                  | On Loan: No      |
| Tekla Healthcare Opportunities Fund                           | Tekla Healthcare Opportunities Fund                           | CUSIP: 879105104<br>LEI: 549300WT8EMZSV1XVW72 | Long             | EC               | RF                | US        |     69045 | NS      | $1367781.45   | 0.47%             |  |  |  | No            | 1                  | On Loan: No      |
| Invesco S&P 500 Equal Weight ETF                              | Invesco S&P 500 Equal Weight ETF                              | CUSIP: 46137V357<br>LEI: N/A                  | Long             | EC               | RF                | US        |     50769 | NS      | $7171121.25   | 2.46%             |  |  |  | No            | 1                  | On Loan: No      |
| SPDR S&P 500 ETF Trust                                        | SPDR S&P 500 ETF Trust                                        | CUSIP: 78462F103<br>LEI: 549300NZAMSJ8FXPQQ63 | Long             | EC               | RF                | US        |      9207 | NS      | $3521033.01   | 1.21%             |  |  |  | No            | 1                  | On Loan: No      |
| John Hancock Preferred Income Fund                            | John Hancock Preferred Income Fund                            | CUSIP: 41013W108<br>LEI: 5493000GTN8HZYKX7292 | Long             | EC               | RF                | US        |     43120 | NS      | $692076.00    | 0.24%             |  |  |  | No            | 1                  | On Loan: No      |
| Sprott Physical Gold Trust                                    | Sprott Physical Gold Trust                                    | CUSIP: 85207H104<br>LEI: N/A                  | Long             | EC               | RF                | CA        |    285729 | NS      | $4028778.90   | 1.38%             |  |  |  | No            | 1                  | On Loan: No      |
| Neuberger Berman MLP & Energy Income Fund Inc                 | Neuberger Berman MLP & Energy Income Fund Inc                 | CUSIP: 64129H104<br>LEI: 549300P5ICT7WWGP8224 | Long             | EC               | RF                | US        |    108765 | NS      | $724374.90    | 0.25%             |  |  |  | No            | 1                  | On Loan: No      |
| Nuveen Municipal Credit Opportunities Fund                    | Nuveen Municipal Credit Opportunities Fund                    | CUSIP: 670663103<br>LEI: 549300DD3V5NH59YTS11 | Long             | EC               | RF                | US        |    218128 | NS      | $2397226.72   | 0.82%             |  |  |  | No            | 1                  | On Loan: No      |
| BlackRock MuniYield Fund Inc                                  | BlackRock MuniYield Fund Inc                                  | CUSIP: 09253W104<br>LEI: AVXF9RZVI4EDWXACOH81 | Long             | EC               | RF                | US        |     56415 | NS      | $587280.15    | 0.20%             |  |  |  | No            | 1                  | On Loan: No      |
| Pimco Dynamic Income Fund                                     | Pimco Dynamic Income Fund                                     | CUSIP: 72201Y101<br>LEI: F0MWMXS5YG3P711FB044 | Long             | EC               | RF                | US        |    799587 | NS      | $14776367.76  | 5.08%             |  |  |  | No            | 1                  | On Loan: No      |
| BlackRock Energy and Resources Trust                          | BlackRock Energy and Resources Trust                          | CUSIP: 09250U101<br>LEI: GG70RT52UUBWY2PJSI68 | Long             | EC               | RF                | US        |     69780 | NS      | $874343.40    | 0.30%             |  |  |  | No            | 1                  | On Loan: No      |
| iShares Russell 2000 ETF                                      | iShares Russell 2000 ETF                                      | CUSIP: 464287655<br>LEI: 549300O80OAR5VTWR172 | Long             | EC               | RF                | US        |     18006 | NS      | $3139526.16   | 1.08%             |  |  |  | No            | 1                  | On Loan: No      |
| John Hancock Premium Dividend Fund                            | John Hancock Premium Dividend Fund                            | CUSIP: 41013T105<br>LEI: 549300HU07GPOB5DR949 | Long             | EC               | RF                | US        |     65170 | NS      | $843299.80    | 0.29%             |  |  |  | No            | 1                  | On Loan: No      |
| Virtus Convertible & Income Fund II                           | Virtus Convertible & Income Fund II                           | CUSIP: 92838U108<br>LEI: 549300VQWKOKLGOGUQ16 | Long             | EC               | RF                | US        |    349995 | NS      | $1007985.60   | 0.35%             |  |  |  | No            | 1                  | On Loan: No      |
| PIMCO Global StocksPLUS & Income Fund                         | PIMCO Global StocksPLUS & Income Fund                         | CUSIP: 722011103<br>LEI: CW3W37V8QY7DVX87PQ66 | Long             | EC               | RF                | US        |    158718 | NS      | $1099915.74   | 0.38%             |  |  |  | No            | 1                  | On Loan: No      |
| Berkshire Hathaway Inc                                        | Berkshire Hathaway Inc                                        | CUSIP: 084670702<br>LEI: 5493000C01ZX7D35SD85 | Long             | EC               | CORP              | US        |     10507 | NS      | $3245612.30   | 1.11%             |  |  |  | No            | 1                  | On Loan: No      |
| Guggenheim Strategic Opportunities Fund                       | Guggenheim Strategic Opportunities Fund                       | CUSIP: 40167F101<br>LEI: 549300ZOXRKM68J8NB63 | Long             | EC               | RF                | US        |    157692 | NS      | $2400072.24   | 0.82%             |  |  |  | No            | 1                  | On Loan: No      |
| Nuveen AMT-Free Quality Municipal Income Fund                 | Nuveen AMT-Free Quality Municipal Income Fund                 | CUSIP: 670657105<br>LEI: 549300OTYQOOXS64NI63 | Long             | EC               | RF                | US        |    255505 | NS      | $2905091.85   | 1.00%             |  |  |  | No            | 1                  | On Loan: No      |
| Nuveen Credit Strategies Income Fund                          | Nuveen Credit Strategies Income Fund                          | CUSIP: 67073D102<br>LEI: W4CSTD4RDGQSJ4FOVO30 | Long             | EC               | RF                | US        |    485462 | NS      | $2471001.58   | 0.85%             |  |  |  | No            | 1                  | On Loan: No      |
| Voya Global Equity Dividend and Premium Opportunity Fund      | Voya Global Equity Dividend and Premium Opportunity Fund      | CUSIP: 92912T100<br>LEI: 549300YJVN8KX08ZHI42 | Long             | EC               | RF                | US        |    167827 | NS      | $907944.07    | 0.31%             |  |  |  | No            | 1                  | On Loan: No      |
| Eaton Vance Tax-Managed Diversified Equity Income Fund        | Eaton Vance Tax-Managed Diversified Equity Income Fund        | CUSIP: 27828N102<br>LEI: 549300DUVXIBXV9JBP20 | Long             | EC               | RF                | US        |    157768 | NS      | $1713360.48   | 0.59%             |  |  |  | No            | 1                  | On Loan: No      |
| Blackrock ESG Capital Allocation Trust                        | Blackrock ESG Capital Allocation Trust                        | CUSIP: 09262F100<br>LEI: 549300EWOI5G0PSVIX17 | Long             | EC               | RF                | US        |    450445 | NS      | $6049476.35   | 2.08%             |  |  |  | No            | 1                  | On Loan: No      |
| Royce Micro-Cap Trust Inc                                     | Royce Micro-Cap Trust Inc                                     | CUSIP: 780915104<br>LEI: 254900D3WFIV4SD8EF19 | Long             | EC               | RF                | US        |     70884 | NS      | $615273.12    | 0.21%             |  |  |  | No            | 1                  | On Loan: No      |
| PGIM Global High Yield Fund Inc                               | PGIM Global High Yield Fund Inc                               | CUSIP: 69346J106<br>LEI: F0ATD1Y4J8CHDKHSLD09 | Long             | EC               | RF                | US        |    304751 | NS      | $3303500.84   | 1.13%             |  |  |  | No            | 1                  | On Loan: No      |
| First Trust Energy Income and Growth Fund                     | First Trust Energy Income and Growth Fund                     | CUSIP: 33738G104<br>LEI: 549300HRXN2LWON4NG81 | Long             | EC               | RF                | US        |     62893 | NS      | $892451.67    | 0.31%             |  |  |  | No            | 1                  | On Loan: No      |
| Eaton Vance Tax-Advantaged Dividend Income Fund               | Eaton Vance Tax-Advantaged Dividend Income Fund               | CUSIP: 27828G107<br>LEI: 549300KZTQOOF16ML741 | Long             | EC               | RF                | US        |    154274 | NS      | $3517447.20   | 1.21%             |  |  |  | No            | 1                  | On Loan: No      |
| Vanguard Real Estate ETF                                      | Vanguard Real Estate ETF                                      | CUSIP: 922908553<br>LEI: B1HNOZOSPCLXHIVBEI82 | Long             | EC               | RF                | US        |     44303 | NS      | $3654111.44   | 1.26%             |  |  |  | No            | 1                  | On Loan: No      |
| BlackRock Floating Rate Income Trust                          | BlackRock Floating Rate Income Trust                          | CUSIP: 091941104<br>LEI: CORWREIZL67PMUN7T798 | Long             | EC               | RF                | US        |    127032 | NS      | $1389730.08   | 0.48%             |  |  |  | No            | 1                  | On Loan: No      |
| Nuveen Preferred & Income Securities Fund                     | Nuveen Preferred & Income Securities Fund                     | CUSIP: 67072C105<br>LEI: 1V4KW82TOLZ6S7J7N128 | Long             | EC               | RF                | US        |    313470 | NS      | $2131596.00   | 0.73%             |  |  |  | No            | 1                  | On Loan: No      |
| PIMCO Energy & Tactical Credit Opportunities Fund             | PIMCO Energy & Tactical Credit Opportunities Fund             | CUSIP: 69346N107<br>LEI: 549300BX5QVFQJENPV35 | Long             | EC               | RF                | US        |    188986 | NS      | $2823450.84   | 0.97%             |  |  |  | No            | 1                  | On Loan: No      |
| MainStay CBRE Global Infrastructure Megatrends Fund           | MainStay CBRE Global Infrastructure Megatrends Fund           | CUSIP: 56064Q107<br>LEI: 549300TWA0SUTWA4FE65 | Long             | EC               | RF                | US        |    146177 | NS      | $1995316.05   | 0.69%             |  |  |  | No            | 1                  | On Loan: No      |
| General American Investors Co Inc                             | General American Investors Co Inc                             | CUSIP: 368802104<br>LEI: 254900MHIF9G7IS1T951 | Long             | EC               | RF                | US        |     90985 | NS      | $3289107.75   | 1.13%             |  |  |  | No            | 1                  | On Loan: No      |
| SRH Total Return Fund Inc                                     | SRH Total Return Fund Inc                                     | CUSIP: 101507101<br>LEI: 5493000XG0EMNJQ1SM17 | Long             | EC               | RF                | US        |    476158 | NS      | $6047206.60   | 2.08%             |  |  |  | No            | 1                  | On Loan: No      |
| Aberdeen Total Dynamic Dividend Fund                          | Aberdeen Total Dynamic Dividend Fund                          | CUSIP: 00326L100<br>LEI: 254900D48NKNOGZ95B43 | Long             | EC               | RF                | US        |    478414 | NS      | $3731629.20   | 1.28%             |  |  |  | No            | 1                  | On Loan: No      |
| PGIM Short Duration High Yield Opportunities Fund             | PGIM Short Duration High Yield Opportunities Fund             | CUSIP: 69355J104<br>LEI: 549300WGY7DHGMQJU952 | Long             | EC               | RF                | US        |    130621 | NS      | $1918822.49   | 0.66%             |  |  |  | No            | 1                  | On Loan: No      |
| iShares 20+ Year Treasury Bond ETF                            | iShares 20+ Year Treasury Bond ETF                            | CUSIP: 464287432<br>LEI: 549300WWURKS1JGBZU59 | Long             | EC               | RF                | US        |     12028 | NS      | $1197507.68   | 0.41%             |  |  |  | No            | 1                  | On Loan: No      |
| Western Asset Diversified Income Fund                         | Western Asset Diversified Income Fund                         | CUSIP: 95790K109<br>LEI: 549300M67UHXW4GHZ644 | Long             | EC               | RF                | US        |    226083 | NS      | $2871254.10   | 0.99%             |  |  |  | No            | 1                  | On Loan: No      |
| Adams Natural Resources Fund Inc                              | Adams Natural Resources Fund Inc                              | CUSIP: 00548F105<br>LEI: 549300LPTQAH0G3NGD42 | Long             | EC               | RF                | US        |    120214 | NS      | $2620665.20   | 0.90%             |  |  |  | No            | 1                  | On Loan: No      |
| Nuveen Quality Municipal Income Fund                          | Nuveen Quality Municipal Income Fund                          | CUSIP: 67066V101<br>LEI: 549300RDIO25ZNWCOA97 | Long             | EC               | RF                | US        |    239356 | NS      | $2824400.80   | 0.97%             |  |  |  | No            | 1                  | On Loan: No      |
| Blackrock Health Sciences Trust II                            | Blackrock Health Sciences Trust II                            | CUSIP: 09260E105<br>LEI: 549300FGMK4EGHSK8N86 | Long             | EC               | RF                | US        |     71006 | NS      | $1095622.58   | 0.38%             |  |  |  | No            | 1                  | On Loan: No      |
| Nuveen Preferred & Income Opportunities Fund                  | Nuveen Preferred & Income Opportunities Fund                  | CUSIP: 67073B106<br>LEI: SQSNUOAGTXNFWCFS1I50 | Long             | EC               | RF                | US        |    245395 | NS      | $1786475.60   | 0.61%             |  |  |  | No            | 1                  | On Loan: No      |
| Guggenheim Active Allocation Fund/DE                          | Guggenheim Active Allocation Fund/DE                          | CUSIP: 40170T106<br>LEI: 549300WVFF2XZ68PVT94 | Long             | EC               | RF                | US        |    468128 | NS      | $6296321.60   | 2.16%             |  |  |  | No            | 1                  | On Loan: No      |
| First Trust MLP and Energy Income Fund                        | First Trust MLP and Energy Income Fund                        | CUSIP: 33739B104<br>LEI: 54930012E1PU4RAI3F48 | Long             | EC               | RF                | US        |    366575 | NS      | $2862950.75   | 0.98%             |  |  |  | No            | 1                  | On Loan: No      |
| Adams Diversified Equity Fund Inc                             | Adams Diversified Equity Fund Inc                             | CUSIP: 006212104<br>LEI: 5493005W7G81BNPP7M23 | Long             | EC               | RF                | US        |    963338 | NS      | $14006934.52  | 4.81%             |  |  |  | No            | 1                  | On Loan: No      |
| Invesco Dynamic Credit Opportunity Fund                       | Invesco Dynamic Credit Opportunity Fund                       | CUSIP: 46091B207<br>LEI: UJGJ6DJQ6L11ZHIVZG65 | Long             | EC               | RF                | US        |    154626 | NS      | $1730269.95   | 0.59%             |  |  |  | No            | N/A                | On Loan: No      |
| Nuveen Municipal Value Fund Inc                               | Nuveen Municipal Value Fund Inc                               | CUSIP: 670928100<br>LEI: 549300TFLBQ7LJSP8B20 | Long             | EC               | RF                | US        |    414719 | NS      | $3566583.40   | 1.23%             |  |  |  | No            | 1                  | On Loan: No      |
| SPDR Gold Shares                                              | SPDR Gold Shares                                              | CUSIP: 78463V107<br>LEI: 549300SMREV46EHBHL79 | Long             | EC               | RF                | US        |     44532 | NS      | $7554408.48   | 2.60%             |  |  |  | No            | 1                  | On Loan: No      |
| Nuveen AMT-Free Municipal Credit Income Fund                  | Nuveen AMT-Free Municipal Credit Income Fund                  | CUSIP: 67071L106<br>LEI: 549300LBMO1C0IG71T03 | Long             | EC               | RF                | US        |    123570 | NS      | $1500139.80   | 0.52%             |  |  |  | No            | 1                  | On Loan: No      |
| Eaton Vance Tax-Advantaged Global Dividend Income Fund        | Eaton Vance Tax-Advantaged Global Dividend Income Fund        | CUSIP: 27828S101<br>LEI: 549300P9NBK8GZ8QI277 | Long             | EC               | RF                | US        |    211263 | NS      | $3190071.30   | 1.10%             |  |  |  | No            | 1                  | On Loan: No      |
| Allspring Income Opportunities                                | Allspring Income Opportunities                                | CUSIP: 94987B105<br>LEI: 5493001HF04TYQLWJP49 | Long             | EC               | RF                | US        |    685359 | NS      | $4379444.01   | 1.50%             |  |  |  | No            | 1                  | On Loan: No      |
| Nuveen Dynamic Municipal Opportunities Fund                   | Nuveen Dynamic Municipal Opportunities Fund                   | CUSIP: 67079X102<br>LEI: 549300U0TWS55O2SJ275 | Long             | EC               | RF                | US        |     67264 | NS      | $668604.16    | 0.23%             |  |  |  | No            | 1                  | On Loan: No      |
| iShares Russell 1000 Value ETF                                | iShares Russell 1000 Value ETF                                | CUSIP: 464287598<br>LEI: 549300KLSYN5NN4YNM90 | Long             | EC               | RF                | US        |     30974 | NS      | $4697207.10   | 1.61%             |  |  |  | No            | 1                  | On Loan: No      |
| Nuveen Real Estate Income Fund                                | Nuveen Real Estate Income Fund                                | CUSIP: 67071B108<br>LEI: LXJVVL0330BRT3R7PH61 | Long             | EC               | RF                | US        |    123325 | NS      | $932337.00    | 0.32%             |  |  |  | No            | 1                  | On Loan: No      |
| Invesco Senior Income Trust                                   | Invesco Senior Income Trust                                   | CUSIP: 46131H107<br>LEI: 549300C38VE5Y5R75E56 | Long             | EC               | RF                | US        |    735806 | NS      | $2818136.98   | 0.97%             |  |  |  | No            | 1                  | On Loan: No      |
| Vanguard S&P 500 ETF                                          | Vanguard S&P 500 ETF                                          | CUSIP: 922908363<br>LEI: 549300D8V8ZP5GRJOC71 | Long             | EC               | RF                | US        |     10017 | NS      | $3519372.78   | 1.21%             |  |  |  | No            | 1                  | On Loan: No      |
| State Street Institutional Treasury Money Market Fund         | State Street Institutional Treasury Money Market Fund         | CUSIP: 857492870<br>LEI: 549300Q3FHSMZ70NLT76 | Long             | STIV             | RF                | US        |   2067982 | NS      | $2067982.40   | 0.71%             |  |  |  | No            | 2                  | On Loan: No      |
| BlackRock MuniHoldings Fund Inc                               | BlackRock MuniHoldings Fund Inc                               | CUSIP: 09253N104<br>LEI: MZBVMGS24JR92TGE6Z32 | Long             | EC               | RF                | US        |    100447 | NS      | $1219426.58   | 0.42%             |  |  |  | No            | 1                  | On Loan: No      |
| PIMCO Dynamic Income Opportunities Fund                       | PIMCO Dynamic Income Opportunities Fund                       | CUSIP: 69355M107<br>LEI: 549300MWJBXCL907ZB49 | Long             | EC               | RF                | US        |    747958 | NS      | $9551423.66   | 3.28%             |  |  |  | No            | 1                  | On Loan: No      |
| MainStay MacKay DefinedTerm Municipal Opportunities Fund      | MainStay MacKay DefinedTerm Municipal Opportunities Fund      | CUSIP: 56064K100<br>LEI: 549300AOV8XDBTKPOR64 | Long             | EC               | RF                | US        |     64085 | NS      | $1029205.10   | 0.35%             |  |  |  | No            | 1                  | On Loan: No      |
| Blackstone Long-Short Credit Income Fund                      | Blackstone Long-Short Credit Income Fund                      | CUSIP: 09257D102<br>LEI: 549300SM8M5F2TV58W35 | Long             | EC               | RF                | US        |    268520 | NS      | $2910756.80   | 1.00%             |  |  |  | No            | 1                  | On Loan: No      |
| iShares Russell 2000 Value ETF                                | iShares Russell 2000 Value ETF                                | CUSIP: 464287630<br>LEI: 549300WJAJCAZZLTQD63 | Long             | EC               | RF                | US        |      9400 | NS      | $1303498.00   | 0.45%             |  |  |  | No            | 1                  | On Loan: No      |
| Neuberger Berman Municipal Fund Inc                           | Neuberger Berman Municipal Fund Inc                           | CUSIP: 64124P101<br>LEI: 549300IIZWX8QVUHXO20 | Long             | EC               | RF                | US        |    112863 | NS      | $1176032.46   | 0.40%             |  |  |  | No            | 1                  | On Loan: No      |
| First Trust Energy Infrastructure Fund                        | First Trust Energy Infrastructure Fund                        | CUSIP: 33738C103<br>LEI: 549300U01UTSY4XHYP86 | Long             | EC               | RF                | US        |    270052 | NS      | $3894149.84   | 1.34%             |  |  |  | No            | 1                  | On Loan: No      |
| PIMCO High Income Fund                                        | PIMCO High Income Fund                                        | CUSIP: 722014107<br>LEI: TYNS8LL5KA936NJZN198 | Long             | EC               | RF                | US        |    787124 | NS      | $3723096.52   | 1.28%             |  |  |  | No            | 1                  | On Loan: No      |
| Eaton Vance Floating-Rate Income Trust                        | Eaton Vance Floating-Rate Income Trust                        | CUSIP: 278279104<br>LEI: HQOIMOIFYDO5NKVU2640 | Long             | EC               | RF                | US        |    153496 | NS      | $1702270.64   | 0.58%             |  |  |  | No            | 1                  | On Loan: No      |
| iShares Silver Trust                                          | iShares Silver Trust                                          | CUSIP: 46428Q109<br>LEI: 549300K2C2CG14B0ZA09 | Long             | EC               | RF                | US        |     39672 | NS      | $873577.44    | 0.30%             |  |  |  | No            | 1                  | On Loan: No      |

### Signature

**Date Signed:** 2023-01-29

**Name of Applicant:** Cohen & Steers Closed-End Opportunity Fund, Inc.

**Signature:** Albert Laskaj

**Name of Signer:** Albert Laskaj

**Title:** Treasurer and Chief Financial Officer