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      <registrantstreet1>615 East Michigan Street</registrantstreet1>
      <registrantcity>Milwaukee</registrantcity>
      <registrantzipCode>53202</registrantzipCode>
      <registrantstate>US-WI</registrantstate>
      <registrantcountry>US</registrantcountry>
      <registrantphoneNumber>18776070414</registrantphoneNumber>
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          <officeAddress1>615 East Michigan Street</officeAddress1>
          <officeCity>Milwaukee</officeCity>
          <officeStateCountry officeState="US-WI" officeCountry="US"/>
          <officeRecordsZipCode>53202</officeRecordsZipCode>
          <officePhone>18336121912</officePhone>
          <booksRecordsDesc>Fund administration and fund accounting data</booksRecordsDesc>
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        <locationBooksRecord>
          <officeName>U.S. Bank, N.A.</officeName>
          <officeAddress1>1555 North River Center Drive</officeAddress1>
          <officeAddress2>Suite 302</officeAddress2>
          <officeCity>Milwaukee</officeCity>
          <officeStateCountry officeState="US-WI" officeCountry="US"/>
          <officeRecordsZipCode>53212</officeRecordsZipCode>
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        <locationBooksRecord>
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          <officeCity>New York</officeCity>
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          <officePhone>8885560425</officePhone>
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          <directorName>Charles Walden</directorName>
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        <director>
          <directorName>Phillip Goldstein</directorName>
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      <chiefComplianceOfficers>
        <chiefComplianceOfficer>
          <ccoName>Stephanie Darling</ccoName>
          <crdNumber>N/A</crdNumber>
          <ccoStreet1>250 Pehle Avenue</ccoStreet1>
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          <ccoCity>Saddle Brook</ccoCity>
          <ccoStateCountry ccoState="US-NJ" ccoCountry="US"/>
          <ccoZipCode>07663</ccoZipCode>
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            <ccoEmployer ccoEmployerName="N/A" ccoEmployerId="N/A"/>
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      <isPreviousLegalProceeding>N</isPreviousLegalProceeding>
      <isPreviousProceedingTerminated>N</isPreviousProceedingTerminated>
      <isClaimFiled>N</isClaimFiled>
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      <isFinancialSupportDuringPeriod>N</isFinancialSupportDuringPeriod>
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        <releaseNumberInfo releaseNumber="IC-31213"/>
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      <isUnderwriterHiredOrTerminated>N</isUnderwriterHiredOrTerminated>
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          <publicAccountantName>Tait, Weller &amp; Baker LLP</publicAccountantName>
          <pcaobNumber>00445</pcaobNumber>
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          <publicAccountantStateCountry publicAccountantState="US-PA" publicAccountantCountry="US"/>
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      <isPublicAccountantChanged>N</isPublicAccountantChanged>
      <isMaterialWeakness>N</isMaterialWeakness>
      <isOpinionOffered>N</isOpinionOffered>
      <isMaterialChange>N</isMaterialChange>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
      <paymentDividendSeries isPaymentDividend="Y"/>
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        <mgmtInvLei>549300DGAJTGM6R4HK03</mgmtInvLei>
        <isFirstFilingByFund>N</isFirstFilingByFund>
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        <isForeignSubsidiary>N</isForeignSubsidiary>
        <isFundSecuritiesLending>Y</isFundSecuritiesLending>
        <didFundLendSecurities>N</didFundLendSecurities>
        <paymentToAgentManagerType>N/A</paymentToAgentManagerType>
        <avgPortfolioSecuritiesValue>N/A</avgPortfolioSecuritiesValue>
        <netIncomeSecuritiesLending>N/A</netIncomeSecuritiesLending>
        <relyOnRuleTypes>
          <relyOnRuleType>Rule 12d1-1 (17 CFR 270.12d1-1)</relyOnRuleType>
          <relyOnRuleType>Rule 32a-4 (17 CFR 270.32a-4)</relyOnRuleType>
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        <isExpenseLimitationInPlace>N</isExpenseLimitationInPlace>
        <isExpenseReducedOrWaived>N</isExpenseReducedOrWaived>
        <isFeesWaivedRecoupable>N</isFeesWaivedRecoupable>
        <isExpenseWaivedRecoupable>N</isExpenseWaivedRecoupable>
        <investmentAdvisers>
          <investmentAdviser>
            <investmentAdviserName>Bulldog Investors, LLP</investmentAdviserName>
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            <transferAgentName>Equiniti Trust Company, LLC</transferAgentName>
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            <isTransferAgentSubAgent>N</isTransferAgentSubAgent>
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        <isTransferAgentHiredOrTerminated>N</isTransferAgentHiredOrTerminated>
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          <pricingService>
            <pricingServiceName>Intercontinental Exchange Inc.</pricingServiceName>
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        <isPricingServiceHiredOrTerminated>N</isPricingServiceHiredOrTerminated>
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        <isShareholderServiceHiredTerminated>N</isShareholderServiceHiredTerminated>
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            <adminName>U.S. Bancorp Fund Services, LLC</adminName>
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        <isAdminHiredOrTerminated>N</isAdminHiredOrTerminated>
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          <broker>
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          <description>Common stock</description>
          <securityClassTitle>Special Opportunities Fund</securityClassTitle>
          <commonStocks>
            <commonStock commonStockExchange="XNYS" commonStockTickerSymbol="SPE"/>
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        <securityRelatedItem>
          <description>Preferred stock</description>
          <securityClassTitle>Special Opportunities Fund</securityClassTitle>
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      <isSecondaryOffering>N</isSecondaryOffering>
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    <exchangeSeriesInfo/>
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    <signature registrantSignedName="Special Opportunities Fund, Inc." signedDate="2025-03-13" signature="/s/ Andrew Dakos" title="President"/>
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