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        <title>DNP Select Income Fund Inc</title>
        <cusip>23325P104</cusip>
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          <isin value="US23325P1049"/>
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        <balance>675908.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Sprott Physical Gold and Silver Trust</name>
        <lei>254900QHJAD5TP2JNM15</lei>
        <title>Sprott Physical Gold and Silver Trust</title>
        <cusip>85208R101</cusip>
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          <isin value="CA85208R1010"/>
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        <balance>322685.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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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>
      <invstOrSec>
        <name>Liberty All-Star Equity Fund</name>
        <lei>549300DLV755RNHI1N92</lei>
        <title>Liberty All-Star Equity Fund</title>
        <cusip>530158104</cusip>
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          <isin value="US5301581048"/>
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        <balance>49378.00000000</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>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>112176.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>BlackRock Science &amp; Technology Trust II</name>
        <lei>549300NQ3IL1NKVC9M67</lei>
        <title>BlackRock Science &amp; Technology Trust II</title>
        <cusip>09260K101</cusip>
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          <isin value="US09260K1016"/>
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        <balance>22390.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>First Trust New Opportunities MLP &amp; Energy Fund</name>
        <lei>549300XZPV60ZCNK9321</lei>
        <title>First Trust New Opportunities MLP &amp; Energy Fund</title>
        <cusip>33739M100</cusip>
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          <isin value="US33739M1009"/>
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        <balance>326451.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Pioneer High Income Fund Inc</name>
        <lei>GRH7C46DLKO4V5KVBT29</lei>
        <title>Pioneer High Income Fund Inc</title>
        <cusip>72369H106</cusip>
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          <isin value="US72369H1068"/>
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        <balance>159160.00000000</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>Royce Value Trust Inc</name>
        <lei>254900NJE1W1YYKNVM16</lei>
        <title>Royce Value Trust Inc</title>
        <cusip>780910105</cusip>
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          <isin value="US7809101055"/>
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        <balance>256153.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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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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        <balance>183898.00000000</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>Thornburg Income Builder Opportunities Trust</name>
        <lei>5493002O2SJJPEDP7413</lei>
        <title>Thornburg Income Builder Opportunities Trust</title>
        <cusip>885213108</cusip>
        <identifiers>
          <isin value="US8852131080"/>
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        <balance>117745.00000000</balance>
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        <curCd>USD</curCd>
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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>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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          <isin value="US67074Y1055"/>
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        <balance>172921.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Ares Dynamic Credit Allocation Fund Inc</name>
        <lei>549300BZI16VZUT2N044</lei>
        <title>Ares Dynamic Credit Allocation Fund Inc</title>
        <cusip>04014F102</cusip>
        <identifiers>
          <isin value="US04014F1021"/>
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        <balance>165062.00000000</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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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>KKR Income Opportunities Fund</name>
        <lei>549300H65GA67Q2C3B36</lei>
        <title>KKR Income Opportunities Fund</title>
        <cusip>48249T106</cusip>
        <identifiers>
          <isin value="US48249T1060"/>
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        <balance>179917.00000000</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>VanEck Pharmaceutical ETF</name>
        <lei>5493008SDOYUHMC8LF44</lei>
        <title>VanEck Pharmaceutical ETF</title>
        <cusip>92189F692</cusip>
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          <isin value="US92189F6925"/>
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        <balance>11748.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>789935.52000000</valUSD>
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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>Tekla Life Sciences Investors</name>
        <lei>5493007BYZPSOVVS0M04</lei>
        <title>Tekla Life Sciences Investors</title>
        <cusip>87911K100</cusip>
        <identifiers>
          <isin value="US87911K1007"/>
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        <balance>83125.00000000</balance>
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        <curCd>USD</curCd>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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        <name>BlackRock MuniVest Fund Inc</name>
        <lei>68LQJ5NLUNQI2T9OLL41</lei>
        <title>BlackRock MuniVest Fund Inc</title>
        <cusip>09253R105</cusip>
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          <isin value="US09253R1059"/>
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        <balance>213857.00000000</balance>
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        <curCd>USD</curCd>
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        <fairValLevel>1</fairValLevel>
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        <name>Eaton Vance Enhanced Equity Income Fund II</name>
        <lei>549300N6ZBLPLGA31U67</lei>
        <title>Eaton Vance Enhanced Equity Income Fund II</title>
        <cusip>278277108</cusip>
        <identifiers>
          <isin value="US2782771081"/>
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        <balance>53458.00000000</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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        <name>Flaherty &amp; Crumrine Preferred and Income Securities Fund Inc</name>
        <lei>254900A8P8RQUXES1M50</lei>
        <title>Flaherty &amp; Crumrine Preferred and Income Securities Fund Inc</title>
        <cusip>338478100</cusip>
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          <isin value="US3384781007"/>
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        <balance>67432.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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        <name>Baillie Gifford US Growth Trust PLC</name>
        <lei>213800UM1OUWXZPKE539</lei>
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        <cusip>000000000</cusip>
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        <fairValLevel>2</fairValLevel>
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        <name>MFS Multimarket Income Trust</name>
        <lei>WJEDYZGROW7MJ1187O21</lei>
        <title>MFS Multimarket Income Trust</title>
        <cusip>552737108</cusip>
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        <balance>66422.00000000</balance>
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        <name>BlackRock MuniYield Quality Fund III Inc</name>
        <lei>UB5J2GS6Q51M6A2L8886</lei>
        <title>BlackRock MuniYield Quality Fund III Inc</title>
        <cusip>09254E103</cusip>
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        <balance>131646.00000000</balance>
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        <name>Sprott Physical Platinum &amp; Palladium Trust</name>
        <lei>549300IHT3UMGTGZSX08</lei>
        <title>Sprott Physical Platinum &amp; Palladium Trust</title>
        <cusip>85207Q104</cusip>
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        <balance>61774.00000000</balance>
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        <assetCat>EC</assetCat>
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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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        <name>PIMCO Access Income Fund</name>
        <lei>549300Q20CGGOWTPP823</lei>
        <title>PIMCO Access Income Fund</title>
        <cusip>72203T100</cusip>
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          <isin value="US72203T1007"/>
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        <balance>168328.00000000</balance>
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        <valUSD>2667998.80000000</valUSD>
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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>Putnam Managed Municipal Income Trust</name>
        <lei>549300MCDIUT86HMWI73</lei>
        <title>Putnam Managed Municipal Income Trust</title>
        <cusip>746823103</cusip>
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          <isin value="US7468231037"/>
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        <balance>61542.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>347096.88000000</valUSD>
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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>
      <invstOrSec>
        <name>Virtus Artificial Intelligence</name>
        <lei>549300ZE8QERJKXOVW89</lei>
        <title>Virtus Artificial Intelligence</title>
        <cusip>92838Y100</cusip>
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          <isin value="US92838Y1001"/>
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        <balance>17933.00000000</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>Reaves Utility Income Fund</name>
        <lei>549300GS807NR3X3LH36</lei>
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        <cusip>756158101</cusip>
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          <isin value="US7561581015"/>
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        <balance>15285.00000000</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>
      <invstOrSec>
        <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>156662.00000000</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>Blackrock Capital Allocation Trust</name>
        <lei>5493007LDARS47M53X11</lei>
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        <cusip>09260U109</cusip>
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          <isin value="US09260U1097"/>
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        <balance>458460.00000000</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>Western Asset Global High Income Fund Inc</name>
        <lei>549300JWVV1XIQ66WD13</lei>
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        <cusip>95766B109</cusip>
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          <isin value="US95766B1098"/>
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        <balance>70333.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>PGIM High Yield Bond Fund Inc</name>
        <lei>P63V0W84H2Z3IOKHSM44</lei>
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        <cusip>69346H100</cusip>
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        <balance>355799.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Flaherty &amp; Crumrine Dynamic Preferred and Income Fund Inc</name>
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        <cusip>33848W106</cusip>
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          <isin value="US33848W1062"/>
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        <balance>33340.00000000</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>BlackRock Debt Strategies Fund Inc</name>
        <lei>Y02PFSGMGNYKWM70AJ95</lei>
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        <cusip>09255R202</cusip>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Tekla Healthcare Opportunities Fund</name>
        <lei>549300WT8EMZSV1XVW72</lei>
        <title>Tekla Healthcare Opportunities Fund</title>
        <cusip>879105104</cusip>
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          <isin value="US8791051043"/>
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        <balance>69045.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Invesco S&amp;P 500 Equal Weight ETF</name>
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        <cusip>46137V357</cusip>
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          <isin value="US46137V3574"/>
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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>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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          <isin value="US78462F1030"/>
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        <balance>15143.00000000</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>John Hancock Preferred Income Fund</name>
        <lei>5493000GTN8HZYKX7292</lei>
        <title>John Hancock Preferred Income Fund</title>
        <cusip>41013W108</cusip>
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          <isin value="US41013W1080"/>
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        <balance>26120.00000000</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 Gold Trust</name>
        <lei>N/A</lei>
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        <cusip>85207H104</cusip>
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          <isin value="CA85207H1047"/>
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        <balance>155268.00000000</balance>
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        <assetCat>EC</assetCat>
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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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        <name>Nuveen Municipal Credit Opportunities Fund</name>
        <lei>549300DD3V5NH59YTS11</lei>
        <title>Nuveen Municipal Credit Opportunities Fund</title>
        <cusip>670663103</cusip>
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          <isin value="US6706631032"/>
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        <balance>195251.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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        <name>BlackRock MuniYield Fund Inc</name>
        <lei>AVXF9RZVI4EDWXACOH81</lei>
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        <cusip>09253W104</cusip>
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        <balance>27322.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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        <name>Pimco Dynamic Income Fund</name>
        <lei>F0MWMXS5YG3P711FB044</lei>
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        <cusip>72201Y101</cusip>
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        <fairValLevel>1</fairValLevel>
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        <name>BlackRock Innovation &amp; Growth Trust</name>
        <lei>549300G3XFQ7175KM723</lei>
        <title>BlackRock Innovation &amp; Growth Trust</title>
        <cusip>09260Q108</cusip>
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        <fairValLevel>1</fairValLevel>
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        <name>iShares Russell 2000 ETF</name>
        <lei>549300O80OAR5VTWR172</lei>
        <title>iShares Russell 2000 ETF</title>
        <cusip>464287655</cusip>
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        <name>PIMCO Global StocksPLUS &amp; Income Fund</name>
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        <cusip>722011103</cusip>
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        <name>Berkshire Hathaway Inc</name>
        <lei>5493000C01ZX7D35SD85</lei>
        <title>Berkshire Hathaway Inc</title>
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        <assetCat>EC</assetCat>
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        <fairValLevel>1</fairValLevel>
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        <name>Guggenheim Strategic Opportunities Fund</name>
        <lei>549300ZOXRKM68J8NB63</lei>
        <title>Guggenheim Strategic Opportunities Fund</title>
        <cusip>40167F101</cusip>
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        <name>Nuveen AMT-Free Quality Municipal Income Fund</name>
        <lei>549300OTYQOOXS64NI63</lei>
        <title>Nuveen AMT-Free Quality Municipal Income Fund</title>
        <cusip>670657105</cusip>
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        <name>Nuveen Credit Strategies Income Fund</name>
        <lei>W4CSTD4RDGQSJ4FOVO30</lei>
        <title>Nuveen Credit Strategies Income Fund</title>
        <cusip>67073D102</cusip>
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        <fairValLevel>1</fairValLevel>
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        <name>Eaton Vance Tax-Managed Diversified Equity Income Fund</name>
        <lei>549300DUVXIBXV9JBP20</lei>
        <title>Eaton Vance Tax-Managed Diversified Equity Income Fund</title>
        <cusip>27828N102</cusip>
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        <balance>253780.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Blackrock ESG Capital Allocation Trust</name>
        <lei>549300EWOI5G0PSVIX17</lei>
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        <cusip>09262F100</cusip>
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          <isin value="US09262F1003"/>
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        <balance>340290.00000000</balance>
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      <invstOrSec>
        <name>Royce Micro-Cap Trust Inc</name>
        <lei>254900D3WFIV4SD8EF19</lei>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Consumer Discretionary Select Sector SPDR Fund</name>
        <lei>549300CD2I087Y919K79</lei>
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      <invstOrSec>
        <name>PGIM Global High Yield Fund Inc</name>
        <lei>F0ATD1Y4J8CHDKHSLD09</lei>
        <title>PGIM Global High Yield Fund Inc</title>
        <cusip>69346J106</cusip>
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          <isin value="US69346J1060"/>
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        <balance>304751.00000000</balance>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Eaton Vance Tax-Advantaged Dividend Income Fund</name>
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        <cusip>27828G107</cusip>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Vanguard Real Estate ETF</name>
        <lei>B1HNOZOSPCLXHIVBEI82</lei>
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          <isin value="US9229085538"/>
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        <balance>44303.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>BlackRock Floating Rate Income Trust</name>
        <lei>CORWREIZL67PMUN7T798</lei>
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        <cusip>091941104</cusip>
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          <isin value="US0919411043"/>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Nuveen Preferred &amp; Income Securities Fund</name>
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        <title>Nuveen Preferred &amp; Income Securities Fund</title>
        <cusip>67072C105</cusip>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>PIMCO Energy &amp; Tactical Credit Opportunities Fund</name>
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        <cusip>69346N107</cusip>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>MainStay CBRE Global Infrastructure Megatrends Fund</name>
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        <title>MainStay CBRE Global Infrastructure Megatrends Fund</title>
        <cusip>56064Q107</cusip>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>General American Investors Co Inc</name>
        <lei>254900MHIF9G7IS1T951</lei>
        <title>General American Investors Co Inc</title>
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        <balance>88192.00000000</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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        <name>SRH Total Return Fund Inc</name>
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          <isin value="US1015071012"/>
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        <assetCat>EC</assetCat>
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        <fairValLevel>1</fairValLevel>
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        <name>Aberdeen Total Dynamic Dividend Fund</name>
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        <title>Aberdeen Total Dynamic Dividend Fund</title>
        <cusip>00326L100</cusip>
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        <fairValLevel>1</fairValLevel>
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        <name>PGIM Short Duration High Yield Opportunities Fund</name>
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        <title>PGIM Short Duration High Yield Opportunities Fund</title>
        <cusip>69355J104</cusip>
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        <fairValLevel>1</fairValLevel>
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        <name>iShares 20+ Year Treasury Bond ETF</name>
        <lei>549300WWURKS1JGBZU59</lei>
        <title>iShares 20+ Year Treasury Bond ETF</title>
        <cusip>464287432</cusip>
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        <fairValLevel>1</fairValLevel>
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        <name>Western Asset Diversified Income Fund</name>
        <lei>549300M67UHXW4GHZ644</lei>
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        <name>Adams Natural Resources Fund Inc</name>
        <lei>549300LPTQAH0G3NGD42</lei>
        <title>Adams Natural Resources Fund Inc</title>
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        <balance>77196.00000000</balance>
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        <name>Nuveen Quality Municipal Income Fund</name>
        <lei>549300RDIO25ZNWCOA97</lei>
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        <name>Blackrock Health Sciences Trust II</name>
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        <title>Blackrock Health Sciences Trust II</title>
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        <name>Nuveen Preferred &amp; Income Opportunities Fund</name>
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        <title>Nuveen Preferred &amp; Income Opportunities Fund</title>
        <cusip>67073B106</cusip>
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        <name>Guggenheim Active Allocation Fund/DE</name>
        <lei>549300WVFF2XZ68PVT94</lei>
        <title>Guggenheim Active Allocation Fund/DE</title>
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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>
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        <fairValLevel>1</fairValLevel>
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        <name>Adams Diversified Equity Fund Inc</name>
        <lei>5493005W7G81BNPP7M23</lei>
        <title>Adams Diversified Equity Fund Inc</title>
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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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        <name>Invesco Dynamic Credit Opportunity Fund</name>
        <lei>UJGJ6DJQ6L11ZHIVZG65</lei>
        <title>Invesco Dynamic Credit Opportunity Fund</title>
        <cusip>46091B207</cusip>
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        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>N/A</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Nuveen Municipal Value Fund Inc</name>
        <lei>549300TFLBQ7LJSP8B20</lei>
        <title>Nuveen Municipal Value Fund Inc</title>
        <cusip>670928100</cusip>
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          <isin value="US6709281009"/>
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        <balance>255223.00000000</balance>
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        <curCd>USD</curCd>
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        <payoffProfile>Long</payoffProfile>
        <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>
      <invstOrSec>
        <name>SPDR Gold Shares</name>
        <lei>549300SMREV46EHBHL79</lei>
        <title>SPDR Gold Shares</title>
        <cusip>78463V107</cusip>
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          <isin value="US78463V1070"/>
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        <balance>24991.00000000</balance>
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        <curCd>USD</curCd>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Nuveen AMT-Free Municipal Credit Income Fund</name>
        <lei>549300LBMO1C0IG71T03</lei>
        <title>Nuveen AMT-Free Municipal Credit Income Fund</title>
        <cusip>67071L106</cusip>
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          <isin value="US67071L1061"/>
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        <balance>109742.00000000</balance>
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        <curCd>USD</curCd>
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        <payoffProfile>Long</payoffProfile>
        <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>PIMCO Municipal Income Fund III</name>
        <lei>SJUC6WH3GDYFFYIHMV67</lei>
        <title>PIMCO Municipal Income Fund III</title>
        <cusip>72201A103</cusip>
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          <isin value="US72201A1034"/>
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        <balance>41638.00000000</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>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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        <balance>319969.00000000</balance>
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        <curCd>USD</curCd>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Allspring Income Opportunities</name>
        <lei>5493001HF04TYQLWJP49</lei>
        <title>Allspring Income Opportunities</title>
        <cusip>94987B105</cusip>
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          <isin value="US94987B1052"/>
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        <balance>751090.00000000</balance>
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        <curCd>USD</curCd>
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        <payoffProfile>Long</payoffProfile>
        <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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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Nuveen Dynamic Municipal Opportunities Fund</name>
        <lei>549300U0TWS55O2SJ275</lei>
        <title>Nuveen Dynamic Municipal Opportunities Fund</title>
        <cusip>67079X102</cusip>
        <identifiers>
          <isin value="US67079X1028"/>
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        <balance>67264.00000000</balance>
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        <curCd>USD</curCd>
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        <payoffProfile>Long</payoffProfile>
        <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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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>iShares Russell 1000 Value ETF</name>
        <lei>549300KLSYN5NN4YNM90</lei>
        <title>iShares Russell 1000 Value ETF</title>
        <cusip>464287598</cusip>
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          <isin value="US4642875987"/>
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        <balance>23519.00000000</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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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <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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          <isin value="US67071B1089"/>
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        <balance>233330.00000000</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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      <invstOrSec>
        <name>Invesco Senior Income Trust</name>
        <lei>549300C38VE5Y5R75E56</lei>
        <title>Invesco Senior Income Trust</title>
        <cusip>46131H107</cusip>
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          <isin value="US46131H1077"/>
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        <balance>621807.00000000</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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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Vanguard S&amp;P 500 ETF</name>
        <lei>549300D8V8ZP5GRJOC71</lei>
        <title>Vanguard S&amp;P 500 ETF</title>
        <cusip>922908363</cusip>
        <identifiers>
          <isin value="US9229083632"/>
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        <balance>16386.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>5379523.80000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <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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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>BlackRock MuniHoldings Fund Inc</name>
        <lei>MZBVMGS24JR92TGE6Z32</lei>
        <title>BlackRock MuniHoldings Fund Inc</title>
        <cusip>09253N104</cusip>
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          <isin value="US09253N1046"/>
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        <balance>119750.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1347187.50000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>PIMCO Dynamic Income Opportunities Fund</name>
        <lei>549300MWJBXCL907ZB49</lei>
        <title>PIMCO Dynamic Income Opportunities Fund</title>
        <cusip>69355M107</cusip>
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          <isin value="US69355M1071"/>
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        <balance>860666.00000000</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>MainStay MacKay DefinedTerm Municipal Opportunities Fund</name>
        <lei>549300AOV8XDBTKPOR64</lei>
        <title>MainStay MacKay DefinedTerm Municipal Opportunities Fund</title>
        <cusip>56064K100</cusip>
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          <isin value="US56064K1007"/>
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        <balance>38084.00000000</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>Blackstone Long-Short Credit Income Fund</name>
        <lei>549300SM8M5F2TV58W35</lei>
        <title>Blackstone Long-Short Credit Income Fund</title>
        <cusip>09257D102</cusip>
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          <isin value="US09257D1028"/>
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        <balance>268520.00000000</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>iShares Russell 2000 Value ETF</name>
        <lei>549300WJAJCAZZLTQD63</lei>
        <title>iShares Russell 2000 Value ETF</title>
        <cusip>464287630</cusip>
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          <isin value="US4642876308"/>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Neuberger Berman Municipal Fund Inc</name>
        <lei>549300IIZWX8QVUHXO20</lei>
        <title>Neuberger Berman Municipal Fund Inc</title>
        <cusip>64124P101</cusip>
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          <isin value="US64124P1012"/>
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        <balance>32402.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Neuberger Berman Next Generation Connectivity Fund Inc</name>
        <lei>549300GRTFKXVB9LQE61</lei>
        <title>Neuberger Berman Next Generation Connectivity Fund Inc</title>
        <cusip>64133Q108</cusip>
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          <isin value="US64133Q1085"/>
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        <balance>28743.00000000</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>CBRE Global Real Estate Income Fund</name>
        <lei>549300HYEBBK5ZZO6F11</lei>
        <title>CBRE Global Real Estate Income Fund</title>
        <cusip>12504G100</cusip>
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          <isin value="US12504G1004"/>
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        <balance>204482.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>First Trust Energy Infrastructure Fund</name>
        <lei>549300U01UTSY4XHYP86</lei>
        <title>First Trust Energy Infrastructure Fund</title>
        <cusip>33738C103</cusip>
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          <isin value="US33738C1036"/>
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        <balance>271837.00000000</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>PIMCO High Income Fund</name>
        <lei>TYNS8LL5KA936NJZN198</lei>
        <title>PIMCO High Income Fund</title>
        <cusip>722014107</cusip>
        <identifiers>
          <isin value="US7220141078"/>
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        <balance>813408.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>3782347.20000000</valUSD>
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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>
      <invstOrSec>
        <name>Eaton Vance Floating-Rate Income Trust</name>
        <lei>HQOIMOIFYDO5NKVU2640</lei>
        <title>Eaton Vance Floating-Rate Income Trust</title>
        <cusip>278279104</cusip>
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        <balance>96447.00000000</balance>
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        <valUSD>1095637.92000000</valUSD>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>iShares Silver Trust</name>
        <lei>549300K2C2CG14B0ZA09</lei>
        <title>iShares Silver Trust</title>
        <cusip>46428Q109</cusip>
        <identifiers>
          <isin value="US46428Q1094"/>
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        <balance>32821.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>574367.50000000</valUSD>
        <pctVal>0.206483560259</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2022-11-23</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 and Chief Financial Officer</ncom:title>
    </signature>
  </formData>
  <documents>XXXX</documents>
</edgarSubmission>
