0000899243-21-049864.txt : 20211228 0000899243-21-049864.hdr.sgml : 20211228 20211228094352 ACCESSION NUMBER: 0000899243-21-049864 CONFORMED SUBMISSION TYPE: 3 PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20211207 FILED AS OF DATE: 20211228 DATE AS OF CHANGE: 20211228 REPORTING-OWNER: OWNER DATA: COMPANY CONFORMED NAME: Delk Edward C CENTRAL INDEX KEY: 0001558453 FILING VALUES: FORM TYPE: 3 SEC ACT: 1934 Act SEC FILE NUMBER: 811-21948 FILM NUMBER: 211522335 MAIL ADDRESS: STREET 1: 280 PARK AVENUE STREET 2: 10TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10017 ISSUER: 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 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 3 1 doc3.xml FORM 3 SUBMISSION X0206 3 2021-12-07 1 0001375340 Cohen & Steers Closed-End Opportunity Fund, Inc. FOF 0001558453 Delk Edward C 280 PARK AVENUE, 10TH FLOOR NEW YORK NY 10017 0 1 0 0 See Remarks Deputy Chief Compliance Officer and Vice President /s/ Dana A. DeVivo, Attorney-in-Fact 2021-12-28 EX-24 2 attachment1.htm EX-24 DOCUMENT
                                POWER OF ATTORNEY

        The undersigned hereby constitutes and appoints each of Francis C. Poli
and Dana DeVivo, signing singly, the undersigned's true and lawful attorney-in-
fact to:

        (1) execute for and on behalf of the undersigned, in the undersigned's
capacity as an officer of the Cohen & Steers closed-end funds listed on
Appendix A, Forms 3, 4, and 5 in accordance with Section 16(a) of the
Securities Exchange Act of 1934 and the rules thereunder;

        (2) do and perform any and all acts for and on behalf of the
undersigned, including applying for and generating EDGAR access codes, which
may be necessary or desirable to complete and execute any such Form 3, 4, or 5,
complete and execute any amendment or amendments thereto, and timely file such
form with the United States Securities and Exchange Commission and any stock
exchange or similar authority; and

        (3) take any other action of any type whatsoever in connection with the
foregoing which, in the opinion of such attorney-in-fact, may be of benefit to,
in the best interest of, or legally required by, the undersigned, it being
understood that the documents executed by such attorney-in-fact on behalf of
the undersigned pursuant to this Power of Attorney shall be in such form and
shall contain such terms and conditions as such attorney-in-fact may approve in
such attorney-in-fact's discretion.

        The undersigned hereby grants to each such attorney-in-fact full power
and authority to do and perform any and every act and thing whatsoever
requisite, necessary, or proper to be done in the exercise of any of the rights
and powers herein granted, as fully to all intents and purposes as the
undersigned might or could do if personally present, with full power of
substitution or revocation, hereby ratifying and confirming all that such
attorney-in-fact, or such attorney-in-fact's substitute or substitutes, shall
lawfully do or cause to be done by virtue of this power of attorney and the
rights and powers herein granted. The undersigned acknowledges that the
foregoing attorneys-in-fact, in serving in such capacity at the request of the
undersigned, are not assuming any of the undersigned's responsibilities to
comply with Section 16 of the Securities Exchange Act of 1934 or the rules
thereunder.

        This Power of Attorney shall remain in full force and effect until the
undersigned, after becoming subject to the requirements to file Forms 3, 4 and
5 with respect to the undersigned's holdings of and transactions in securities
issued by the Cohen & Steers closed-end funds listed on Appendix A, ceases to
be subject to those requirements, unless earlier revoked by the undersigned in
a signed writing delivered to the foregoing attorneys-in-fact.

        IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney
to be executed as of this 7th day of December, 2021.

/s/ Edward C. Delk
-------------------------------
Edward C. Delk


                                   Appendix A

COHEN & STEERS CLOSED-END OPPORTUNITY FUND, INC. (FOF)
COHEN & STEERS LIMITED DURATION PREFERRED AND INCOME FUND, INC. (LDP)
COHEN & STEERS QUALITY INCOME REALTY FUND, INC. (RQI)
COHEN & STEERS REIT AND PREFERRED AND INCOME FUND, INC. (RNP)
COHEN & STEERS SELECT PREFERRED AND INCOME FUND, INC. (PSF)
COHEN & STEERS SELECT UTILITY FUND, INC. (UTF)
COHEN & STEERS TOTAL RETURN REALTY FUND, INC. (RFI)
COHEN & STEERS MLP INCOME AND ENERGY OPPORTUNITY FUND, INC. (MIE)
COHEN & STEERS TAX-ADVANTAGED PREFERRED SECURITIES AND INCOME FUND (PTA)