<SEC-DOCUMENT>0000894189-21-008590-index.html : 20220322
<SEC-HEADER>0000894189-21-008590.hdr.sgml : 20220322
<ACCEPTANCE-DATETIME>20211208145547
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000894189-21-008590
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20211208

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SPECIAL OPPORTUNITIES FUND, INC.
		CENTRAL INDEX KEY:			0000897802
		IRS NUMBER:				133702911
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O US BANCORP FUND SERVICES, LLC
		STREET 2:		615 EAST MICHIGAN AVENUE
		CITY:			MILWAUKEE
		STATE:			WI
		ZIP:			53202
		BUSINESS PHONE:		414-765-4319

	MAIL ADDRESS:	
		STREET 1:		C/O US BANCORP FUND SERVICES, LLC
		STREET 2:		615 EAST MICHIGAN AVENUE
		CITY:			MILWAUKEE
		STATE:			WI
		ZIP:			53202

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INSURED MUNICIPAL INCOME FUND INC
		DATE OF NAME CHANGE:	19960213

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PAINEWEBBER PREMIER INSURED MUNICIPAL INCOME FUND INC
		DATE OF NAME CHANGE:	19930714
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image0.jpg
<TEXT>
Document 2 - file: image0.jpg

</DOCUMENT>
</SEC-DOCUMENT>