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          <isin value="CA85208R1010"/>
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        <balance>510497.00000000</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>
      <invstOrSec>
        <name>DWS Municipal Income Trust</name>
        <lei>TEL2CK71Z3LE1OCHIB43</lei>
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        <cusip>233368109</cusip>
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          <isin value="US2333681094"/>
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        <balance>60000.00000000</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>Royce Small-Cap Trust Inc</name>
        <lei>254900NJE1W1YYKNVM16</lei>
        <title>Royce Small-Cap Trust Inc</title>
        <cusip>780910105</cusip>
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          <isin value="US7809101055"/>
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        <balance>143821.00000000</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>BlackRock Enhanced Equity Dividend Trust</name>
        <lei>G737UEA5SJ50G32LUQ88</lei>
        <title>BlackRock Enhanced Equity Dividend Trust</title>
        <cusip>09251A104</cusip>
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          <isin value="US09251A1043"/>
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        <balance>20000.00000000</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 Municipal Bond Fund</name>
        <lei>5493006Q4EBOXVQBQD12</lei>
        <title>Eaton Vance Municipal Bond Fund</title>
        <cusip>27827X101</cusip>
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          <isin value="US27827X1019"/>
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        <balance>44732.00000000</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 Municipal Credit Income Fund</name>
        <lei>54930078DL3R0VSYW338</lei>
        <title>Nuveen Municipal Credit Income Fund</title>
        <cusip>67070X101</cusip>
        <identifiers>
          <isin value="US67070X1019"/>
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        <balance>222060.00000000</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>150323.00000000</balance>
        <units>NS</units>
        <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>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>137846.00000000</balance>
        <units>NS</units>
        <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>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>72481.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1107509.68000000</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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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>BlackRock MuniVest Fund Inc</name>
        <lei>68LQJ5NLUNQI2T9OLL41</lei>
        <title>BlackRock MuniVest Fund Inc</title>
        <cusip>09253R105</cusip>
        <identifiers>
          <isin value="US09253R1059"/>
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        <balance>207225.00000000</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>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>226914.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>4924033.80000000</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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      <invstOrSec>
        <name>abrdn Global Infrastructure Income Fund</name>
        <lei>549300ZRYJVK3J3YXY67</lei>
        <title>abrdn Global Infrastructure Income Fund</title>
        <cusip>00326W106</cusip>
        <identifiers>
          <isin value="US00326W1062"/>
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        <balance>66000.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1333860.00000000</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>
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      <invstOrSec>
        <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>
        <identifiers>
          <isin value="US3384781007"/>
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        <balance>166755.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2736449.55000000</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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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>MFS Multimarket Income Trust</name>
        <lei>WJEDYZGROW7MJ1187O21</lei>
        <title>MFS Multimarket Income Trust</title>
        <cusip>552737108</cusip>
        <identifiers>
          <isin value="US5527371083"/>
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        <balance>144209.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>702297.83000000</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>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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          <isin value="US09254E1038"/>
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        <balance>166757.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2001084.00000000</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>State Street Institutional Treasury Plus Money Market Fund</name>
        <lei>549300PNASLVKQG64331</lei>
        <title>State Street Institutional Treasury Plus Money Market Fund</title>
        <cusip>857492862</cusip>
        <identifiers>
          <isin value="US8574928623"/>
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        <balance>4891668.16000000</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>PIMCO Access Income Fund</name>
        <lei>549300Q20CGGOWTPP823</lei>
        <title>PIMCO Access Income Fund</title>
        <cusip>72203T100</cusip>
        <identifiers>
          <isin value="US72203T1007"/>
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        <balance>512498.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>8522841.74000000</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>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>193258.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2464039.50000000</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>
        <name>Putnam Municipal Opportunities Trust</name>
        <lei>549300M74BR4G95PSL96</lei>
        <title>Putnam Municipal Opportunities Trust</title>
        <cusip>746922103</cusip>
        <identifiers>
          <isin value="US7469221037"/>
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        <balance>14200.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>154780.00000000</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>BlackRock Capital Allocation Term Trust</name>
        <lei>5493007LDARS47M53X11</lei>
        <title>BlackRock Capital Allocation Term Trust</title>
        <cusip>09260U109</cusip>
        <identifiers>
          <isin value="US09260U1097"/>
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        <balance>444148.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>7306234.60000000</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>PGIM High Yield Bond Fund Inc</name>
        <lei>P63V0W84H2Z3IOKHSM44</lei>
        <title>PGIM High Yield Bond Fund Inc</title>
        <cusip>69346H100</cusip>
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        <balance>115895.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1615576.30000000</valUSD>
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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>Kayne Anderson Energy Infrastructure Fund</name>
        <lei>549300H9ZCLGQEKXQY57</lei>
        <title>Kayne Anderson Energy Infrastructure Fund</title>
        <cusip>486606106</cusip>
        <identifiers>
          <isin value="US4866061066"/>
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        <balance>16000.00000000</balance>
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        <valUSD>176000.00000000</valUSD>
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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>Flaherty &amp; Crumrine Dynamic Preferred and Income Fund Inc</name>
        <lei>254900BPH613QBWQO237</lei>
        <title>Flaherty &amp; Crumrine Dynamic Preferred and Income Fund Inc</title>
        <cusip>33848W106</cusip>
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        <balance>105100.00000000</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>BlackRock Debt Strategies Fund Inc</name>
        <lei>Y02PFSGMGNYKWM70AJ95</lei>
        <title>BlackRock Debt Strategies Fund Inc</title>
        <cusip>09255R202</cusip>
        <identifiers>
          <isin value="US09255R2022"/>
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        <balance>10664.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>117623.92000000</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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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Western Asset High Income Fund II Inc</name>
        <lei>549300LH0LPNF7USIA77</lei>
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        <cusip>95766J102</cusip>
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          <isin value="US95766J1025"/>
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        <balance>315000.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Rubrik Inc</name>
        <lei>N/A</lei>
        <title>Rubrik Inc</title>
        <cusip>781154109</cusip>
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          <isin value="US7811541090"/>
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        <balance>4000.00000000</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>abrdn Healthcare Opportunities Fund</name>
        <lei>549300WT8EMZSV1XVW72</lei>
        <title>abrdn Healthcare Opportunities Fund</title>
        <cusip>879105104</cusip>
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          <isin value="US8791051043"/>
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        <balance>71845.00000000</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>
        <lei>N/A</lei>
        <title>Invesco S&amp;P 500 Equal Weight ETF</title>
        <cusip>46137V357</cusip>
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          <isin value="US46137V3574"/>
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        <balance>24223.00000000</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>SPDR S&amp;P 500 ETF Trust</name>
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        <cusip>78462F103</cusip>
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          <isin value="US78462F1030"/>
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        <balance>8047.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Sprott Physical Gold 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>492155.00000000</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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      <invstOrSec>
        <name>Neuberger Berman Energy Infrastructure and Income Fund Inc</name>
        <lei>549300P5ICT7WWGP8224</lei>
        <title>Neuberger Berman Energy Infrastructure and Income Fund Inc</title>
        <cusip>64129H104</cusip>
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          <isin value="US64129H1041"/>
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        <balance>262000.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Tortoise Energy Infrastructure Corp</name>
        <lei>5493008P735YB22YPB89</lei>
        <title>Tortoise Energy Infrastructure Corp</title>
        <cusip>89147L886</cusip>
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          <isin value="US89147L8862"/>
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        <balance>16000.00000000</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 MuniYield Fund Inc</name>
        <lei>AVXF9RZVI4EDWXACOH81</lei>
        <title>BlackRock MuniYield Fund Inc</title>
        <cusip>09253W104</cusip>
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          <isin value="US09253W1045"/>
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        <balance>48315.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Pimco Dynamic Income Fund</name>
        <lei>F0MWMXS5YG3P711FB044</lei>
        <title>Pimco Dynamic Income Fund</title>
        <cusip>72201Y101</cusip>
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          <isin value="US72201Y1010"/>
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        <balance>496195.00000000</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>Tempus AI Inc</name>
        <lei>N/A</lei>
        <title>Tempus AI Inc</title>
        <cusip>88023B103</cusip>
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          <isin value="US88023B1035"/>
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        <balance>13000.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>735800.00000000</valUSD>
        <pctVal>0.217365808948</pctVal>
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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>John Hancock Premium Dividend Fund</name>
        <lei>549300HU07GPOB5DR949</lei>
        <title>John Hancock Premium Dividend Fund</title>
        <cusip>41013T105</cusip>
        <identifiers>
          <isin value="US41013T1051"/>
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        <balance>301061.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>3980026.42000000</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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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Bowhead Specialty Holdings Inc</name>
        <lei>N/A</lei>
        <title>Bowhead Specialty Holdings Inc</title>
        <cusip>10240L102</cusip>
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          <isin value="US10240L1026"/>
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        <balance>12000.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>336120.00000000</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>
        <name>Berkshire Hathaway Inc</name>
        <lei>5493000C01ZX7D35SD85</lei>
        <title>Berkshire Hathaway Inc</title>
        <cusip>084670702</cusip>
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          <isin value="US0846707026"/>
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        <balance>10507.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>4835951.82000000</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>
        <name>Guggenheim Strategic Opportunities Fund</name>
        <lei>549300ZOXRKM68J8NB63</lei>
        <title>Guggenheim Strategic Opportunities Fund</title>
        <cusip>40167F101</cusip>
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          <isin value="US40167F1012"/>
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        <balance>409789.00000000</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>Nuveen AMT-Free Quality Municipal Income Fund</name>
        <lei>549300OTYQOOXS64NI63</lei>
        <title>Nuveen AMT-Free Quality Municipal Income Fund</title>
        <cusip>670657105</cusip>
        <identifiers>
          <isin value="US6706571055"/>
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        <balance>275711.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Global X Copper Miners ETF</name>
        <lei>549300L5RUQZ388WGS57</lei>
        <title>Global X Copper Miners ETF</title>
        <cusip>37954Y830</cusip>
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          <isin value="US37954Y8306"/>
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        <balance>11000.00000000</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-Managed Diversified Equity Income Fund</name>
        <lei>549300DUVXIBXV9JBP20</lei>
        <title>Eaton Vance Tax-Managed Diversified Equity Income Fund</title>
        <cusip>27828N102</cusip>
        <identifiers>
          <isin value="US27828N1028"/>
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        <balance>315617.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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        <name>BlackRock ESG Capital Allocation Term Trust</name>
        <lei>549300EWOI5G0PSVIX17</lei>
        <title>BlackRock ESG Capital Allocation Term Trust</title>
        <cusip>09262F100</cusip>
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        <balance>632092.00000000</balance>
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        <name>Royce Micro-Cap Trust Inc</name>
        <lei>254900D3WFIV4SD8EF19</lei>
        <title>Royce Micro-Cap Trust Inc</title>
        <cusip>780915104</cusip>
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        <balance>30884.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>State Street Institutional US Government Money Market Fund</name>
        <lei>549300BZ5TGIFZUZDZ37</lei>
        <title>State Street Institutional US Government Money Market Fund</title>
        <cusip>857492706</cusip>
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          <isin value="US8574927062"/>
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        <balance>1384900.43000000</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>Reddit Inc</name>
        <lei>N/A</lei>
        <title>Reddit Inc</title>
        <cusip>75734B100</cusip>
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          <isin value="US75734B1008"/>
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        <balance>1000.00000000</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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        <name>Eaton Vance Risk-Managed Diversified Equity Income Fund</name>
        <lei>549300Y73VZSKBZ38790</lei>
        <title>Eaton Vance Risk-Managed Diversified Equity Income Fund</title>
        <cusip>27829G106</cusip>
        <identifiers>
          <isin value="US27829G1067"/>
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        <balance>442446.00000000</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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      <invstOrSec>
        <name>PGIM Global High Yield Fund Inc</name>
        <lei>F0ATD1Y4J8CHDKHSLD09</lei>
        <title>PGIM Global High Yield Fund Inc</title>
        <cusip>69346J106</cusip>
        <identifiers>
          <isin value="US69346J1060"/>
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        <balance>133752.00000000</balance>
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        <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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        <name>Eaton Vance Tax-Managed Buy-Write Income Fund</name>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Eaton Vance Tax-Advantaged Dividend Income Fund</name>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>BlackRock Floating Rate Income Trust</name>
        <lei>CORWREIZL67PMUN7T798</lei>
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          <isin value="US0919411043"/>
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      <invstOrSec>
        <name>Gabelli Multimedia Trust Inc/The</name>
        <lei>8B48B6VEL86XSAPNEF03</lei>
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          <isin value="US36239Q1094"/>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>High Income Securities Fund</name>
        <lei>25RM533JWPQG19PQ1G87</lei>
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        <cusip>42968F108</cusip>
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          <isin value="US42968F1084"/>
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        <balance>250000.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>PIMCO Dynamic Income Strategy Fund</name>
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          <isin value="US69346N1072"/>
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        <balance>804173.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>NYLI CBRE Global Infrastructure Megatrends Term Fund</name>
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          <isin value="US56064Q1076"/>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>General American Investors Co Inc</name>
        <lei>254900MHIF9G7IS1T951</lei>
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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>
        <lei>5493000XG0EMNJQ1SM17</lei>
        <title>SRH Total Return Fund Inc</title>
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          <isin value="US1015071012"/>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>abrdn Total Dynamic Dividend Fund</name>
        <lei>254900D48NKNOGZ95B43</lei>
        <title>abrdn Total Dynamic Dividend Fund</title>
        <cusip>00326L100</cusip>
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          <isin value="US00326L1008"/>
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        <balance>45976.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>PGIM Short Duration High Yield Opportunities Fund</name>
        <lei>549300WGY7DHGMQJU952</lei>
        <title>PGIM Short Duration High Yield Opportunities Fund</title>
        <cusip>69355J104</cusip>
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          <isin value="US69355J1043"/>
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        <balance>134450.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>BlackRock Enhanced Capital and Income Fund Inc</name>
        <lei>YNYNSGFZPAVB3Q7YA123</lei>
        <title>BlackRock Enhanced Capital and Income Fund Inc</title>
        <cusip>09256A109</cusip>
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        <balance>102853.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Tortoise Midstream Energy Fund Inc</name>
        <lei>549300YD59DIX0JIF033</lei>
        <title>Tortoise Midstream Energy Fund Inc</title>
        <cusip>89148B200</cusip>
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          <isin value="US89148B2007"/>
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        <balance>3000.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Western Asset Diversified Income Fund</name>
        <lei>549300M67UHXW4GHZ644</lei>
        <title>Western Asset Diversified Income Fund</title>
        <cusip>95790K109</cusip>
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          <isin value="US95790K1097"/>
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        <balance>94090.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Adams Natural Resources Fund Inc</name>
        <lei>549300LPTQAH0G3NGD42</lei>
        <title>Adams Natural Resources Fund Inc</title>
        <cusip>00548F105</cusip>
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          <isin value="US00548F1057"/>
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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 Quality Municipal Income Fund</name>
        <lei>549300RDIO25ZNWCOA97</lei>
        <title>Nuveen Quality Municipal Income Fund</title>
        <cusip>67066V101</cusip>
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        <balance>249123.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Nuveen Preferred &amp; Income Opportunities Fund</name>
        <lei>SQSNUOAGTXNFWCFS1I50</lei>
        <title>Nuveen Preferred &amp; Income Opportunities Fund</title>
        <cusip>67073B106</cusip>
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        <fairValLevel>1</fairValLevel>
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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>Adams Diversified Equity Fund Inc</name>
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        <cusip>006212104</cusip>
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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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        <fairValLevel>N/A</fairValLevel>
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        <name>Nuveen Municipal Value Fund Inc</name>
        <lei>549300TFLBQ7LJSP8B20</lei>
        <title>Nuveen Municipal Value Fund Inc</title>
        <cusip>670928100</cusip>
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        <fairValLevel>1</fairValLevel>
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        <name>Duff &amp; Phelps Utility and Infrastructure Fund Inc</name>
        <lei>549300SY2NYDO23RIE89</lei>
        <title>Duff &amp; Phelps Utility and Infrastructure Fund Inc</title>
        <cusip>26433C105</cusip>
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          <isCashCollateral>N</isCashCollateral>
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        <name>SPDR Gold Shares</name>
        <lei>549300SMREV46EHBHL79</lei>
        <title>SPDR Gold Shares</title>
        <cusip>78463V107</cusip>
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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 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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        <balance>227778.00000000</balance>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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        <name>Cornerstone Strategic Value Fund Inc</name>
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        <name>Concentra Group Holdings Parent Inc</name>
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        <name>Eaton Vance Tax-Advantaged Global Dividend Income Fund</name>
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        <name>Allspring Income Opportunities Fund</name>
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        <name>iShares Russell 1000 Value ETF</name>
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        <name>Pacer US Cash Cows 100 ETF</name>
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        <name>Vanguard S&amp;P 500 ETF</name>
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        <name>PIMCO Dynamic Income Opportunities Fund</name>
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        <name>Blackstone Long-Short Credit Income Fund</name>
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        <name>Neuberger Berman Municipal Fund Inc</name>
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        <name>Neuberger Berman Next Generation Connectivity Fund Inc</name>
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        <fairValLevel>1</fairValLevel>
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        <name>PIMCO High Income Fund</name>
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      </invstOrSec>
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        <name>Eaton Vance Floating-Rate Income Trust</name>
        <lei>HQOIMOIFYDO5NKVU2640</lei>
        <title>Eaton Vance Floating-Rate Income Trust</title>
        <cusip>278279104</cusip>
        <identifiers>
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        <fairValLevel>1</fairValLevel>
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    <signature>
      <ncom:dateSigned>2024-10-30</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>
