COHEN & STEERS CLOSED-END OPPORTUNITY FUND, INC.

SCHEDULE OF INVESTMENTS

September 30, 2024 (Unaudited)

 

                                                                       
              Shares      Value  

CLOSED-END FUNDS

      85.1 %      

COMMODITY FUNDS

      14.4 %      

DIVERSIFIED COMMODITY FUNDS

      6.8 %      

Adams Natural Resources Fund, Inc.

 

     175,985      $ 4,086,372  

PIMCO Dynamic Income Strategy Fund

 

     804,173        18,970,441  
    

 

 

  
          23,056,813  
       

 

 

  

SINGLE COMMODITY FUNDS

      7.6 %      

Sprott Physical Gold & Silver Trust (Canada)(a)

 

     510,497        12,502,072  

Sprott Physical Gold Trust (Canada)(a)

 

     492,155        10,030,119  

Sprott Physical Silver Trust (Canada)(a)

 

     308,145        3,220,115  
    

 

 

  
          25,752,306  
       

 

 

  

TOTAL COMMODITY FUNDS

 

        48,809,119  
    

 

 

  

EQUITY FUNDS

      43.1 %      

GLOBAL EQUITY FUNDS

      0.3 %      

abrdn Total Dynamic Dividend Fund

 

     45,976        418,382  

Gabelli Multimedia Trust, Inc.

 

     157,549        776,716  
    

 

 

  
          1,195,098  
       

 

 

  

GLOBAL HYBRID FUNDS

      9.9 %      

BlackRock Capital Allocation Term Trust

 

     444,148        7,306,235  

BlackRock ESG Capital Allocation Term Trust

 

     632,092        11,213,312  

Calamos Long/Short Equity & Dynamic Income Trust

 

     150,854        2,366,899  

Guggenheim Active Allocation Fund

 

     597,300        9,885,315  

Thornburg Income Builder Opportunities Trust

 

     150,323        2,672,743  
    

 

 

  
          33,444,504  
       

 

 

  

MLP FUNDS

      0.9 %      

Kayne Anderson Energy Infrastructure Fund

 

     16,000        176,000  

Neuberger Berman Energy Infrastructure & Income Fund, Inc.

 

        262,000        2,148,400  

Tortoise Energy Infrastructure Corp.

 

     16,000        628,000  

Tortoise Midstream Energy Fund, Inc.

 

     3,000        142,590  
    

 

 

  
          3,094,990  
       

 

 

  

OPTION INCOME FUNDS

      8.6 %      

BlackRock Enhanced Capital & Income Fund, Inc.

 

     102,853        2,025,175  

BlackRock Enhanced Equity Dividend Trust

 

     20,000        173,000  

Eaton Vance Enhanced Equity Income Fund II

 

     226,914        4,924,034  

Eaton Vance Risk-Managed Diversified Equity Income Fund

 

     442,446        4,074,928  

Eaton Vance Tax-Managed Diversified Equity Income Fund

 

     315,617        4,623,789  

Eaton Vance Tax-Managed Buy-Write Income Fund

 

     154,963        2,236,116  

Eaton Vance Tax-Managed Buy-Write Opportunities Fund

 

     209,931        2,897,048  

Eaton Vance Tax-Managed Global Diversified Equity Income Fund

 

     939,977        8,196,599  
    

 

 

  
          29,150,689  
       

 

 

  

REAL ESTATE, INCLUDING REITS FUNDS

      0.6 %      

Nuveen Real Asset Income & Growth Fund

 

     137,846        1,884,355  
    

 

 

  

US GENERAL EQUITY FUNDS

      19.3 %      

Adams Diversified Equity Fund, Inc.

 

     971,864        20,953,388  

Cornerstone Strategic Value Fund, Inc.

 

     539,000        4,139,520  

Eaton Vance Tax-Advantaged Dividend Income Fund

 

     334,333        8,254,682  

Eaton Vance Tax-Advantaged Global Dividend Income Fund

 

     210,868        4,099,274  

Gabelli Dividend & Income Trust

 

     178,886        4,373,763  

Gabelli Equity Trust, Inc.

 

     743,640        4,082,584  

General American Investors Co., Inc.

 

     185,323        9,935,166  

Neuberger Berman Next Generation Connectivity Fund, Inc.

 

     80,000        1,026,400  

Nuveen Core Equity Alpha Fund

 

     16,585        254,911  

Royce Micro-Cap Trust, Inc.

 

     30,884        296,795  

Royce Small-Cap Trust, Inc.

 

     143,821        2,257,990  

SRH Total Return Fund, Inc.

 

     355,158        5,611,496  
    

 

 

  
          65,285,969  
       

 

 

  

 

1

 

 

                                                                       
              Shares      Value  

US SECTOR EQUITY FUNDS

      1.1 %      

abrdn Healthcare Opportunities Fund

 

     71,845      $ 1,586,338  

abrdn Healthcare Investors

 

     107,573        2,003,009  
    

 

 

  
          3,589,347  
       

 

 

  

UTILITIES FUNDS

      2.4 %      

abrdn Global Infrastructure Income Fund

 

     66,000        1,333,860  

DNP Select Income Fund, Inc.

 

     176,323        1,770,283  

Duff & Phelps Utility & Infrastructure Fund, Inc.

 

     216,271        2,539,021  

NYLI CBRE Global Infrastructure Megatrends Term Fund

 

     169,391        2,525,620  
    

 

 

  
          8,168,784  
       

 

 

  

TOTAL EQUITY FUNDS

 

        145,813,736  
    

 

 

  

FIXED INCOME FUNDS

      21.0 %      

BANK LOAN FUNDS

      2.5 %      

Ares Dynamic Credit Allocation Fund, Inc.

 

     72,481        1,107,510  

BlackRock Floating Rate Income Trust

 

     103,470        1,338,902  

Blackstone Long-Short Credit Income Fund

 

     164,996        2,110,299  

Eaton Vance Floating-Rate Income Trust

 

     101,240        1,303,971  

Eaton Vance Senior Floating-Rate Trust

 

     193,258        2,464,039  
    

 

 

  
          8,324,721  
       

 

 

  

GLOBAL INCOME FUNDS

      9.2 %      

MFS Multimarket Income Trust

 

     144,209        702,298  

PIMCO Access Income Fund

 

     512,498        8,522,842  

PIMCO Dynamic Income Fund

 

     496,195        10,057,873  

PIMCO Dynamic Income Opportunities Fund

 

     745,280        10,523,353  

Western Asset Diversified Income Fund

 

     94,090        1,475,331  
    

 

 

  
          31,281,697  
       

 

 

  

HIGH YIELD BOND FUNDS

      0.9 %      

PGIM Global High Yield Fund, Inc.

 

     133,752        1,709,351  

Western Asset High Income Fund II, Inc.

 

     315,000        1,420,650  
    

 

 

  
          3,130,001  
       

 

 

  

PREFERRED STOCK FUNDS

      3.7 %      

First Trust Intermediate Duration Preferred & Income Fund

 

     55,821        1,090,184  

Flaherty & Crumrine Dynamic Preferred & Income Fund, Inc.

 

     105,100        2,259,650  

Flaherty & Crumrine Preferred & Income Securities Fund

 

     166,755        2,736,450  

John Hancock Premium Dividend Fund

 

     301,061        3,980,026  

Nuveen Preferred & Income Opportunities Fund

 

     320,490        2,586,354  
    

 

 

  
          12,652,664  
       

 

 

  

US HIGH YIELD BOND FUNDS

      2.3 %      

Allspring Income Opportunities Fund

 

     103,646        738,996  

Barings Global Short Duration High Yield Fund

 

     91,674        1,391,611  

BlackRock Debt Strategies Fund, Inc.

 

     10,664        117,624  

High Income Securities Fund

 

     250,000        1,707,500  

PGIM High Yield Bond Fund, Inc.

 

     115,895        1,615,576  

PGIM Short Duration High Yield Opportunities Fund

 

     134,450        2,248,004  
    

 

 

  
          7,819,311  
       

 

 

  

US MULTI SECTOR BOND FUNDS

      2.4 %      

Guggenheim Strategic Opportunities Fund

 

     409,789        6,458,275  

PIMCO High Income Fund

 

     318,038        1,590,190  
    

 

 

  
          8,048,465  
       

 

 

  

TOTAL FIXED INCOME FUNDS

 

        71,256,859  
    

 

 

  

MUNICIPAL FUNDS

      6.6 %      

DIVERSIFIED MUNICIPAL BOND FUNDS

      4.8 %      

BlackRock MuniHoldings Fund, Inc.

 

     60,447        764,655  

BlackRock MuniVest Fund, Inc.

 

        207,225        1,574,910  

BlackRock MuniYield Fund, Inc.

 

     48,315        552,240  

BlackRock MuniYield Quality Fund III, Inc.

 

     166,757        2,001,084  

BlackRock MuniYield Quality Fund, Inc.

 

     25,385        332,797  

 

2

 

 

                                                                       
              Shares      Value  

DWS Municipal Income Trust

 

     60,000      $ 598,200  

Eaton Vance Municipal Bond Fund

 

     44,732        481,316  

Neuberger Berman Municipal Fund, Inc.

 

     181,982        2,021,820  

Nuveen AMT-Free Quality Municipal Income Fund

 

     275,711        3,300,261  

Nuveen Municipal Value Fund, Inc.

 

     150,880        1,360,938  

Nuveen Quality Municipal Income Fund

 

     249,123        3,084,143  

Putnam Municipal Opportunities Trust

 

     14,200        154,780  

Western Asset Managed Municipals Fund, Inc.

 

     8,000        86,720  
    

 

 

  
          16,313,864  
       

 

 

  

HIGH YIELD MUNICIPAL BOND FUNDS

      1.8 %      

BNY Mellon Strategic Municipals, Inc.

 

     30,000        195,300  

Nuveen AMT-Free Municipal Credit Income Fund

 

     227,778        3,049,947  

Nuveen Municipal Credit Income Fund

 

     222,060        2,908,986  
    

 

 

  
          6,154,233  
       

 

 

  

TOTAL MUNICIPAL FUNDS

 

        22,468,097  
    

 

 

  

TOTAL CLOSED-END FUNDS
(Identified cost—$256,062,140)

 

        288,347,811  
    

 

 

  

COMMON STOCK

      3.7 %      

COMMUNICATION SERVICES

      0.0 %      

Reddit, Inc., Class A(a)

 

     1,000        65,920  
    

 

 

  

FINANCIALS

      1.5 %      

Berkshire Hathaway, Inc., Class B(a)

 

     10,507        4,835,952  

Bowhead Specialty Holdings, Inc.(a)

 

     12,000        336,120  
    

 

 

  
          5,172,072  
       

 

 

  

HEALTH CARE

      1.4 %      

Concentra Group Holdings Parent, Inc.(a)

 

        130,000        2,906,800  

Tempus AI, Inc.(a)

 

     13,000        735,800  

Waystar Holding Corp.(a)

 

     45,000        1,255,050  
    

 

 

  
          4,897,650  
       

 

 

  

INDUSTRIALS

      0.7 %      

UL Solutions, Inc., Class A

 

     45,000        2,218,500  
    

 

 

  

INFORMATION TECHNOLOGY

      0.1 %      

Astera Labs, Inc.(a)

 

     1,500        78,585  

Rubrik, Inc., Class A(a)

 

     4,000        128,600  
    

 

 

  
          207,185  
       

 

 

  

TOTAL COMMON STOCK
(Identified cost—$9,105,194)

 

        12,561,327  
    

 

 

  

EXCHANGE-TRADED FUNDS

      9.1 %      

COMMODITY FUNDS

      1.9 %      

DIVERSIFIED COMMODITY FUNDS

      0.2 %      

Global X Copper Miners ETF

 

     11,000        519,970  
    

 

 

  

SINGLE COMMODITY FUNDS

      1.7 %      

SPDR Gold Shares(a)

 

     23,675        5,754,446  
    

 

 

  

TOTAL COMMODITY FUNDS

 

        6,274,416  
    

 

 

  

EQUITY FUNDS

      7.2 %      

MLP FUNDS

      1.0 %      

FT Energy Income Partners Enhanced Income ETF

 

     186,937        3,617,231  
    

 

 

  

US GENERAL EQUITY FUNDS

      6.2 %      

Invesco S&P 500 Equal Weight Consumer Discretionary ETF

 

     54,926        2,862,194  

Invesco S&P 500 Equal Weight ETF

 

     24,223        4,339,793  

iShares Russell 1000 Value ETF

 

     7,719        1,465,066  

Pacer U.S. Cash Cows 100 ETF

 

     56,609        3,273,698  

SPDR S&P 500 ETF Trust

 

     8,047        4,617,047  

 

3

 

 

                                                                       
              Shares      Value  

Vanguard S&P 500 ETF

 

     8,132      $ 4,291,012  
    

 

 

  
          20,848,810  
       

 

 

  

TOTAL EQUITY FUNDS

 

        24,466,041  
    

 

 

  

TOTAL EXCHANGE-TRADED FUNDS
(Identified cost—$21,245,627)

 

        30,740,457  
    

 

 

  

INTERVAL FUNDS—FIXED INCOME FUNDS—BANK LOAN FUNDS

      0.1 %      

Invesco Dynamic Credit Opportunity Fund, Class AX(b)

        16,476        180,742  
       

 

 

  

TOTAL INTERVAL FUNDS
(Identified cost—$184,863)

 

        180,742  
    

 

 

  

SHORT-TERM INVESTMENTS

      1.8 %      

MONEY MARKET FUNDS

        

State Street Institutional U.S. Government Money Market Fund,
Premier Class, 4.94%(c)

 

     1,384,900        1,384,900  

State Street Institutional Treasury Plus Money Market Fund,
Premier Class, 4.95%(c)

 

     4,891,668        4,891,668  
    

 

 

  

TOTAL SHORT-TERM INVESTMENTS
(Identified cost—$6,276,568)

 

        6,276,568  
    

 

 

  

TOTAL INVESTMENTS IN SECURITIES
(Identified cost—$292,874,392)

      99.8 %                          338,106,905  

OTHER ASSETS IN EXCESS OF LIABILITIES

      0.2          517,972  
  

 

 

       

 

 

  

NET ASSETS (Equivalent to $12.26 per share based on 27,627,007 shares of common stock outstanding)

      100.0 %       $ 338,624,877  
  

 

 

       

 

 

  

Glossary of Portfolio Abbreviations

 

ETF    Exchange-Traded Fund
MLP    Master Limited Partnership
SPDR    Standard & Poor’s Depositary Receipt

 

Note: Percentages indicated are based on the net assets of the Fund.

(a)

Non–income producing security.

(b)

Investment valued using NAV as the practical expedient and has been excluded from the fair value hierarchy. The investment fund provides liquidity through quarterly repurchase offers.

(c)

Rate quoted represents the annualized seven–day yield.

 

4

 

 

COHEN & STEERS CLOSED-END OPPORTUNITY FUND, INC.

NOTES TO SCHEDULE OF INVESTMENTS (Unaudited)

 

Note 1. Portfolio Valuation

Investments in securities that are listed on the New York Stock Exchange (NYSE) are valued, except as indicated below, at the last sale price reflected at the close of the NYSE on the business day as of which such value is being determined. If there has been no sale on such day, the securities are valued at the mean of the closing bid and ask prices on such day or, if no ask price is available, at the bid price.

Securities not listed on the NYSE but listed on other domestic or foreign securities exchanges are valued in a similar manner. Securities traded on more than one securities exchange are valued at the last sale price reflected at the close of the exchange representing the principal market for such securities on the business day as of which such value is being determined. If after the close of a foreign market, but prior to the close of business on the day the securities are being valued, market conditions change significantly, certain non-U.S. equity holdings may be fair valued pursuant to procedures established by the Board of Directors.

Readily marketable securities traded in the over-the-counter (OTC) market, including listed securities whose primary market is believed by Cohen & Steers Capital Management, Inc. (the investment manager) to be OTC, are valued on the basis of prices provided by a third-party pricing service or third-party broker-dealers when such prices are believed by the investment manager, pursuant to delegation by the Board of Directors, to reflect the fair value of such securities.

Short-term debt securities with a maturity date of 60 days or less are valued at amortized cost, which approximates fair value. Investments in open-end mutual funds and closed-end interval funds are valued at net asset value (NAV).

The Board of Directors has designated the investment manager as the Fund’s “Valuation Designee” under Rule 2a-5 under the 1940 Act. As Valuation Designee, the investment manager is authorized to make fair valuation determinations, subject to the oversight of the Board of Directors. The investment manager has established a valuation committee (Valuation Committee) to administer, implement and oversee the fair valuation process according to the policies and procedures approved annually by the Board of Directors. Among other things, these procedures allow the Fund to utilize independent pricing services, quotations from securities and financial instrument dealers and other market sources to determine fair value.

Securities for which market prices are unavailable, or securities for which the investment manager determines that the bid and/or ask price or a counterparty valuation does not reflect market value, will be valued at fair value, as determined in good faith by the Valuation Committee, pursuant to procedures approved by the Fund’s Board of Directors. Circumstances in which market prices may be unavailable include, but are not limited to, when trading in a security is suspended, the exchange on which the security is traded is subject to an unscheduled close or disruption or material events occur after the close of the exchange on which the security is principally traded. In these circumstances, the Fund determines fair value in a manner that fairly reflects the market value of the security on the valuation date based on consideration of any information or factors it deems appropriate. These may include, but are not limited to, recent transactions in comparable securities, information relating to the specific security and developments in the markets.

Foreign equity fair value pricing procedures utilized by the Fund may cause certain non-U.S. equity holdings to be fair valued on the basis of fair value factors provided by a pricing service to reflect any significant market movements between the time the Fund values such securities and the earlier closing of foreign markets.

The Fund’s use of fair value pricing may cause the NAV of Fund shares to differ from the NAV that would be calculated using market quotations. Fair value pricing involves subjective judgments and it is possible that the fair value determined for a security may be materially different than the value that could be realized upon the sale of that security.

Fair value is defined as the price that the Fund would expect to receive upon the sale of an investment or expect to pay to transfer a liability in an orderly transaction with an independent buyer in the principal market or, in the absence of a principal market, the most advantageous market for the investment or liability. The hierarchy of inputs that are used in determining the fair value of the Fund’s investments is summarized below.

 

  •  

Level 1 — quoted prices in active markets for identical investments

  •  

Level 2 — other significant observable inputs (including quoted prices for similar investments, interest rates, credit risk, etc.)

  •  

Level 3 — significant unobservable inputs (including the Fund’s own assumptions in determining the fair value of investments)

The inputs or methodology used for valuing investments may or may not be an indication of the risk associated with those investments. Changes in valuation techniques may result in transfers into or out of an assigned level within the disclosure hierarchy.

 

 

 

COHEN & STEERS CLOSED-END OPPORTUNITY FUND, INC.

NOTES TO SCHEDULE OF INVESTMENTS (Unaudited) (Continued)

 

The following is a summary of the inputs used as of September 30, 2024 in valuing the Fund’s investments carried at value:

 

                                                                                   
     Quoted Prices in
Active Markets
for Identical
Investments
(Level 1)		      Other
Significant
Observable
Inputs
(Level 2)		      Significant
Unobservable
Inputs
(Level 3)		      Total  

Closed-End Funds

    $ 288,347,811      $ —      $    —      $ 288,347,811  

Common Stock

      12,561,327        —        —        12,561,327  

Exchange-Traded Funds

      30,740,457        —        —        30,740,457  

Short-Term Investments

      —        6,276,568        —        6,276,568  
  

 

 

     

 

 

     

 

 

     

 

 

  

Subtotal(a)

      331,649,595        6,276,568        —        337,926,163  
  

 

 

     

 

 

     

 

 

     

 

 

  

Investments Valued at NAV(b)

      —        —        —        180,742  
  

 

 

     

 

 

     

 

 

     

 

 

  

Total Investments in Securities(a)

    $ 331,649,595      $ 6,276,568      $ —      $ 338,106,905  
  

 

 

     

 

 

     

 

 

     

 

 

  

 

(a)

Portfolio holdings are disclosed individually on the Schedule of Investments.

(b)

As of September 30, 2024, one of the Fund’s investments was valued using NAV per unit as a practical expedient and has been excluded from the fair value hierarchy. The fair value amount presented in this table is intended to permit reconciliation of the fair value hierarchy to the amounts presented within the Schedule of Investments.

 

 

 

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