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        <title>Putnam Managed Municipal Income Trust</title>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>BlackRock MuniEnhanced Fund Inc</name>
        <lei>RMI3KDDG32L37MBSL541</lei>
        <title>BlackRock MuniEnhanced Fund Inc</title>
        <cusip>09253Y100</cusip>
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          <isin value="US09253Y1001"/>
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        <balance>80287.00000000</balance>
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        <assetCat>EC</assetCat>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>PIMCO Income Strategy Fund II</name>
        <lei>RS8VXHJKKVE627NLC573</lei>
        <title>PIMCO Income Strategy Fund II</title>
        <cusip>72201J104</cusip>
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          <isin value="US72201J1043"/>
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        <balance>779229.00000000</balance>
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        <assetCat>EC</assetCat>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Eaton Vance Senior Income Trust</name>
        <lei>F34RFVU0FGX8OM0KE928</lei>
        <title>Eaton Vance Senior Income Trust</title>
        <cusip>27826S103</cusip>
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          <isin value="US27826S1033"/>
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        <balance>123968.00000000</balance>
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        <assetCat>EC</assetCat>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Nuveen California Quality Municipal Income Fund</name>
        <lei>549300ZT6V9X5U9BHR46</lei>
        <title>Nuveen California Quality Municipal Income Fund</title>
        <cusip>67066Y105</cusip>
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          <isin value="US67066Y1055"/>
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        <balance>61562.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>BlackRock MuniYield Investment</name>
        <lei>EIZ2BGDWQ33G5NLLRC32</lei>
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        <cusip>09254R104</cusip>
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          <isin value="US09254R1041"/>
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        <balance>20695.00000000</balance>
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        <curCd>USD</curCd>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Nuveen Credit Strategies Income Fund</name>
        <lei>W4CSTD4RDGQSJ4FOVO30</lei>
        <title>Nuveen Credit Strategies Income Fund</title>
        <cusip>67073D102</cusip>
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          <isin value="US67073D1028"/>
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        <balance>677162.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Tekla Healthcare Investors</name>
        <lei>549300SNASESIFOS6V75</lei>
        <title>Tekla Healthcare Investors</title>
        <cusip>87911J103</cusip>
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          <isin value="US87911J1034"/>
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        <balance>163743.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Nuveen Enhanced Municipal Value Fund</name>
        <lei>42EF8JR28MEPRK5D4S35</lei>
        <title>Nuveen Enhanced Municipal Value Fund</title>
        <cusip>67074M101</cusip>
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          <isin value="US67074M1018"/>
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        <balance>126815.00000000</balance>
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        <curCd>USD</curCd>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>State Street Institutional Treasury Money Market Fund</name>
        <lei>549300Q3FHSMZ70NLT76</lei>
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          <isin value="US8574928706"/>
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        <balance>6993347.98000000</balance>
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        <assetCat>STIV</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Templeton Emerging Markets Fund/United States</name>
        <lei>CZCIR4LW4R7Y5KBS5R36</lei>
        <title>Templeton Emerging Markets Fund/United States</title>
        <cusip>880191101</cusip>
        <identifiers>
          <isin value="US8801911012"/>
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        <balance>382633.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>General American Investors Co</name>
        <lei>254900MHIF9G7IS1T951</lei>
        <title>General American Investors Co Inc</title>
        <cusip>368802104</cusip>
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          <isin value="US3688021043"/>
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        <balance>3700.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Clough Global Equity Fund</name>
        <lei>549300SI1THLT6A9J147</lei>
        <title>Clough Global Equity Fund</title>
        <cusip>18914C100</cusip>
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          <isin value="US18914C1009"/>
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        <balance>18643.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Invesco Municipal Trust</name>
        <lei>GKS5Y4B1VKHV66WSPK53</lei>
        <title>Invesco Municipal Trust</title>
        <cusip>46131J103</cusip>
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          <isin value="US46131J1034"/>
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        <balance>84126.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Nuveen Tax-Advantaged Dividend Growth Fund</name>
        <lei>P8A4JDNIPXCEKEVC8W52</lei>
        <title>Nuveen Tax-Advantaged Dividend Growth Fund</title>
        <cusip>67073G105</cusip>
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          <isin value="US67073G1058"/>
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        <balance>110880.00000000</balance>
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        <assetCat>EC</assetCat>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Neuberger Berman Real Estate Securities Income Fund Inc</name>
        <lei>549300WU72ZN21PNWQ56</lei>
        <title>Neuberger Berman Real Estate Securities Income Fund Inc</title>
        <cusip>64190A103</cusip>
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          <isin value="US64190A1034"/>
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        <balance>642828.00000000</balance>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Tortoise Energy Infrastructure Corp</name>
        <lei>5493008P735YB22YPB89</lei>
        <title>Tortoise Energy Infrastructure Corp</title>
        <cusip>89147L100</cusip>
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          <isin value="US89147L1008"/>
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        <balance>34599.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Tekla World Healthcare Fund</name>
        <lei>549300XY2WS5AD8KC081</lei>
        <title>Tekla World Healthcare Fund</title>
        <cusip>87911L108</cusip>
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          <isin value="US87911L1089"/>
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        <balance>184496.00000000</balance>
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        <name>Nuveen Real Asset Income and Growth Fund</name>
        <lei>RQLXTE3CBG56EZF1BQ60</lei>
        <title>Nuveen Real Asset Income and Growth Fund</title>
        <cusip>67074Y105</cusip>
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        <balance>187948.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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        <name>PIMCO Dynamic Income Fund</name>
        <lei>F0MWMXS5YG3P711FB044</lei>
        <title>PIMCO Dynamic Income Fund</title>
        <cusip>72201Y101</cusip>
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        <balance>316498.00000000</balance>
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        <name>SPDR S&amp;P 500 ETF Trust</name>
        <lei>549300NZAMSJ8FXPQQ63</lei>
        <title>SPDR S&amp;P 500 ETF Trust</title>
        <cusip>78462F103</cusip>
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        <balance>40243.00000000</balance>
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        <assetCat>EC</assetCat>
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        <name>First Trust Energy Income and Growth Fund</name>
        <lei>549300HRXN2LWON4NG81</lei>
        <title>First Trust Energy Income and Growth Fund</title>
        <cusip>33738G104</cusip>
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        <balance>370911.00000000</balance>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>BlackRock Municipal 2030 Targe</name>
        <lei>549300TDIJ2J8F6X3N04</lei>
        <title>BlackRock Municipal 2030 Target Term Trust</title>
        <cusip>09257P105</cusip>
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        <balance>15198.00000000</balance>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Adams Diversified Equity Fund Inc</name>
        <lei>5493005W7G81BNPP7M23</lei>
        <title>Adams Diversified Equity Fund Inc</title>
        <cusip>006212104</cusip>
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        <balance>869912.00000000</balance>
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        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>BlackRock Investment Quality Municipal Trust Inc</name>
        <lei>HIQUII1IK2OOB2XHIJ72</lei>
        <title>BlackRock Investment Quality Municipal Trust Inc</title>
        <cusip>09247D105</cusip>
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      <invstOrSec>
        <name>BlackRock Strategic Municipal Trust</name>
        <lei>DHJF4NDTT27QQ22K2S66</lei>
        <title>BlackRock Strategic Municipal Trust</title>
        <cusip>09248T109</cusip>
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          <isin value="US09248T1097"/>
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        <balance>56570.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>Nuveen Core Equity Alpha Fund</name>
        <lei>RXOICX8BWX0J6XOHJ530</lei>
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          <isin value="US67090X1072"/>
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        <balance>382589.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>BlackRock Corporate High Yield</name>
        <lei>97ZR60BLU36N5VJMH054</lei>
        <title>BlackRock Corporate High Yield Fund Inc</title>
        <cusip>09255P107</cusip>
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          <isin value="US09255P1075"/>
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        <balance>128718.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Nuveen Real Estate Income Fund</name>
        <lei>LXJVVL0330BRT3R7PH61</lei>
        <title>Nuveen Real Estate Income Fund</title>
        <cusip>67071B108</cusip>
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        <balance>338111.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Vanguard S&amp;P 500 ETF</name>
        <lei>Q4QUKKUM8YYJ562GIO45</lei>
        <title>Vanguard S&amp;P 500 ETF</title>
        <cusip>922908363</cusip>
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          <isin value="US9229083632"/>
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        <balance>43814.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>PIMCO Dynamic Credit and Mortgage Income Fund</name>
        <lei>549300Q41U0QIEXCOU14</lei>
        <title>PIMCO Dynamic Credit and Mortgage Income Fund</title>
        <cusip>72202D106</cusip>
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          <isin value="US72202D1063"/>
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        <balance>498177.00000000</balance>
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        <assetCat>EC</assetCat>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Sprott Physical Platinum &amp; Palladium Trust</name>
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        <cusip>85207Q104</cusip>
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          <isin value="CA85207Q1046"/>
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        <balance>140229.00000000</balance>
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        <invCountry>CA</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Nuveen Floating Rate Income Opportunity Fund</name>
        <lei>6TG15UBKG3HMZ9US3I68</lei>
        <title>Nuveen Floating Rate Income Opportunity Fund</title>
        <cusip>6706EN100</cusip>
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          <isin value="US6706EN1001"/>
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        <balance>73848.00000000</balance>
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        <name>Eaton Vance Senior Floating-Rate Trust</name>
        <lei>VJXUJZ1EC079NQ236240</lei>
        <title>Eaton Vance Senior Floating-Rate Trust</title>
        <cusip>27828Q105</cusip>
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          <isin value="US27828Q1058"/>
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        <balance>58030.00000000</balance>
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      <invstOrSec>
        <name>Eaton Vance Tax-Managed Global Diversified Equity Income Fund</name>
        <lei>5493002EIY4NK3I3E865</lei>
        <title>Eaton Vance Tax-Managed Global Diversified Equity Income Fund</title>
        <cusip>27829F108</cusip>
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          <isin value="US27829F1084"/>
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        <balance>496217.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Eaton Vance Tax-Advantaged Global Dividend Income Fund</name>
        <lei>549300P9NBK8GZ8QI277</lei>
        <title>Eaton Vance Tax-Advantaged Global Dividend Income Fund</title>
        <cusip>27828S101</cusip>
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          <isin value="US27828S1015"/>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Nuveen Municipal Credit Income Fund</name>
        <lei>54930078DL3R0VSYW338</lei>
        <title>Nuveen Municipal Credit Income Fund</title>
        <cusip>67070X101</cusip>
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          <isin value="US67070X1019"/>
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        <name>New America High Income Fund Inc/The</name>
        <lei>V5LSTDFQKWGSW30MQ381</lei>
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        <cusip>641876800</cusip>
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        <name>Eaton Vance Municipal Income T</name>
        <lei>549300DINBO2K1M6KL63</lei>
        <title>Eaton Vance Municipal Income Trust</title>
        <cusip>27826U108</cusip>
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        <name>iShares MSCI Emerging Markets ETF</name>
        <lei>549300BPYHDEDI59G670</lei>
        <title>iShares MSCI Emerging Markets ETF</title>
        <cusip>464287234</cusip>
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        <name>Flaherty &amp; Crumrine Dynamic Preferred and Income Fund Inc</name>
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        <cusip>33848W106</cusip>
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        <name>Nuveen Quality Municipal Income Fund</name>
        <lei>549300RDIO25ZNWCOA97</lei>
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        <cusip>67066V101</cusip>
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        <name>Aberdeen Global Premier Proper</name>
        <lei>2549006N165AK05LKM02</lei>
        <title>Aberdeen Global Premier Properties Fund</title>
        <cusip>00302L108</cusip>
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        <name>Kayne Anderson Midstream/Energy Fund Inc</name>
        <lei>549300MHDTCUZBV2Y068</lei>
        <title>Kayne Anderson Midstream/Energy Fund Inc</title>
        <cusip>48661E108</cusip>
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        <name>JPMorgan Emerging Markets Investment Trust plc</name>
        <lei>5493001VPQDYH1SSSR77</lei>
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        <name>Tekla Life Sciences Investors</name>
        <lei>5493007BYZPSOVVS0M04</lei>
        <title>Tekla Life Sciences Investors</title>
        <cusip>87911K100</cusip>
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        <name>AllianzGI Convertible &amp; Income</name>
        <lei>549300WT3ICVH2Z06O49</lei>
        <title>AllianzGI Convertible &amp; Income Fund</title>
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        <name>Clough Global Dividend and Inc</name>
        <lei>5493001GFY6TW0CYCT15</lei>
        <title>Clough Global Dividend and Income Fund</title>
        <cusip>18913Y103</cusip>
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        <name>John Hancock Preferred Income Fund III</name>
        <lei>549300SKQ7P13U1YJN71</lei>
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      <invstOrSec>
        <name>BlackRock MuniHoldings Quality Fund Inc</name>
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        <name>PIMCO Corporate &amp; Income Opportunity Fund</name>
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        <name>Vanguard Utilities ETF</name>
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        <name>CBRE Clarion Global Real Estate Income Fund</name>
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        <name>BlackRock MuniYield Investment Quality Fund</name>
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        <name>Flaherty &amp; Crumrine Preferred &amp; Income Securities Fund Inc</name>
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        <name>BlackRock MuniHoldings New York Quality Fund Inc</name>
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        <name>Nuveen Tax-Advantaged Total Return Strategy Fund</name>
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        <cusip>67090H102</cusip>
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        <name>BlackRock Floating Rate Income Strategies Fund Inc</name>
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        <name>Nuveen AMT-Free Quality Municipal Income Fund</name>
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        <name>BlackRock MuniYield Fund Inc</name>
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        <name>SPDR S&amp;P Bank ETF</name>
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        <name>AllianzGI Convertible &amp; Income Fund II</name>
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        <name>PIMCO Income Opportunity Fund</name>
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        <name>Eaton Vance Tax-Managed Diversified Equity Income Fund</name>
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        <name>BlackRock MuniYield Quality Fund III Inc</name>
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        <name>Tortoise Midstream Energy Fund Inc</name>
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        <name>Nuveen Preferred &amp; Income Opportunities Fund</name>
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        <name>Nuveen Municipal Value Fund Inc</name>
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        <name>Financial Select Sector SPDR Fund</name>
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        <name>Gabelli Dividend &amp; Income Trust/The</name>
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        <name>Reaves Utility Income Fund</name>
        <lei>549300GS807NR3X3LH36</lei>
        <title>Reaves Utility Income Fund</title>
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        <name>Flaherty &amp; Crumrine Preferred &amp; Income Fund Inc</name>
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        <name>Nuveen Floating Rate Income Fund</name>
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        <name>Neuberger Berman MLP &amp; Energy</name>
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        <name>BlackRock MuniVest Fund Inc</name>
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        <name>Templeton Emerging Markets Investment Trust PLC</name>
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        <name>Eaton Vance Limited Duration I</name>
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        <name>Consumer Discretionary Select Sector SPDR Fund</name>
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        <name>BlackRock Floating Rate Income Trust</name>
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        <name>BlackRock Energy and Resources</name>
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        <name>Adams Natural Resources Fund Inc</name>
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        <name>Columbia Seligman Premium Technology Growth Fund Inc</name>
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        <name>Western Asset Corporate Loan Fund Inc</name>
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        <name>Nuveen NASDAQ 100 Dynamic Overwrite Fund</name>
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        <name>BlackRock Municipal Income Investment Quality Trust</name>
        <lei>8ATLXRZQRNRDM8D8SF73</lei>
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        <cusip>09250G102</cusip>
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          <isin value="US09250G1022"/>
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        <balance>11192.00000000</balance>
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        <name>BlackRock MuniHoldings Quality Fund II Inc</name>
        <lei>V04K6JK5YHD4O5SHSC34</lei>
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        <name>John Hancock Tax-Advantaged Dividend Income Fund</name>
        <lei>5493001RMBJ8FL02CN30</lei>
        <title>John Hancock Tax-Advantaged Dividend Income Fund</title>
        <cusip>41013V100</cusip>
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          <isCashCollateral>N</isCashCollateral>
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        <name>First Trust MLP and Energy Income Fund</name>
        <lei>54930012E1PU4RAI3F48</lei>
        <title>First Trust MLP and Energy Income Fund</title>
        <cusip>33739B104</cusip>
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          <isin value="US33739B1044"/>
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        <name>John Hancock Financial Opportunities Fund</name>
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        <name>Kayne Anderson MLP Investment Co</name>
        <lei>549300H9ZCLGQEKXQY57</lei>
        <title>Kayne Anderson MLP/Midstream Investment Co</title>
        <cusip>486606106</cusip>
        <identifiers>
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        <balance>956513.00000000</balance>
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        <invCountry>US</invCountry>
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    <signature>
      <ncom:dateSigned>2019-10-29</ncom:dateSigned>
      <ncom:nameOfApplicant>Cohen &amp; Steers Closed-End Opportunity Fund, Inc.</ncom:nameOfApplicant>
      <ncom:signature>Albert Laskaj</ncom:signature>
      <ncom:signerName>Albert Laskaj</ncom:signerName>
      <ncom:title>Treasurer</ncom:title>
    </signature>
  </formData>
  <documents>XXXX</documents>
</edgarSubmission>
