<SEC-DOCUMENT>0000950117-04-004087.txt : 20151026
<SEC-HEADER>0000950117-04-004087.hdr.sgml : 20151026
<ACCEPTANCE-DATETIME>20041118202120
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950117-04-004087
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20041118

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COHEN & STEERS QUALITY INCOME REALTY FUND INC
		CENTRAL INDEX KEY:			0001157842
		IRS NUMBER:				134189110
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		280 PARK AVENUE
		STREET 2:		10TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		2128323232

	MAIL ADDRESS:	
		STREET 1:		280 PARK AVENUE
		STREET 2:		10TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COHEN & STEERS INCOME REALTY FUND INC
		DATE OF NAME CHANGE:	20010821
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


<PAGE>


                   [Letterhead of Simpson Thacher & Bartlett]




                                                 November 18, 2004


                 Re:   Cohen & Steers Quality Income Realty Fund, Inc., (File
                       ------------------------------------------------------
                       Nos. 333-119361 and 811-10481)
                       ------------------------------

VIA ELECTRONIC TRANSMITTAL
--------------------------

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington D.C.  20549
Attn: Filing Desk

Dear Sir/Madam:

         Pursuant to Rule 497(h) under the Securities Act of 1933, as amended
and on behalf of Cohen & Steers Quality Income Realty Fund, Inc. (the "Fund"),
we transmit for filing with the Securities and Exchange Commission (the
"Commission") the Fund's form of prospectus that discloses the information
previously omitted from the prospectus filed with the Commission as part of the
Fund's effective Registration Statement on Form N-2 (File Nos. 333-119361 and
811-10481) on November 12, 2004.

         Please direct any comments to the undersigned at (212) 455-3205.

                                       Sincerely,

                                       /s/ Jon Gray

                                       Jon Gray

Enclosures

cc:   Keith O'Connell (Securities and Exchange Commission)
      Sarah E. Cogan, Esq.
      Lawrence B. Stoller, Esq.
      Leonard Mackey, Esq.
      Lee Miller, Esq.



</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
