<SEC-DOCUMENT>0001246360-20-000605.txt : 20200218
<SEC-HEADER>0001246360-20-000605.hdr.sgml : 20200218
<ACCEPTANCE-DATETIME>20200218170724
ACCESSION NUMBER:		0001246360-20-000605
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20200213
FILED AS OF DATE:		20200218
DATE AS OF CHANGE:		20200218

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			DERECHIN ADAM M
		CENTRAL INDEX KEY:			0001181440

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-10481
		FILM NUMBER:		20626268

	MAIL ADDRESS:	
		STREET 1:		C/O COHEN & STEERS, INC.
		STREET 2:		280 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017

ISSUER:		

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

	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>4
<SEQUENCE>1
<FILENAME>form.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0306</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2020-02-13</periodOfReport>

    <notSubjectToSection16>false</notSubjectToSection16>

    <issuer>
        <issuerCik>0001157842</issuerCik>
        <issuerName>COHEN &amp; STEERS QUALITY INCOME REALTY FUND INC</issuerName>
        <issuerTradingSymbol>RQI</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001181440</rptOwnerCik>
            <rptOwnerName>DERECHIN ADAM M</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>280 PARK AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10017</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>false</isDirector>
            <isOfficer>true</isOfficer>
            <isTenPercentOwner>false</isTenPercentOwner>
            <isOther>false</isOther>
            <officerTitle>President and CEO</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, par value $0.001 per share</value>
            </securityTitle>
            <transactionDate>
                <value>2020-02-13</value>
                <footnoteId id="F1"/>
                <footnoteId id="F2"/>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>false</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>2457</value>
                    <footnoteId id="F3"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>14.12</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>9804.866</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, par value $0.001 per share</value>
            </securityTitle>
            <transactionDate>
                <value>2020-02-13</value>
                <footnoteId id="F1"/>
                <footnoteId id="F2"/>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>false</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>3000</value>
                    <footnoteId id="F3"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>14.12</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>12804.866</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">On January 7, 2020, Cohen &amp; Steers Quality Income Realty Fund (the &quot;Fund&quot;) announced the commencement of a pro rata offering (the &quot;Rights Offering&quot;) of transferable rights (the &quot;Rights&quot;) to holders of the Fund's common shares, as of the record date of January 17, 2020 (&quot;Record Date Shareholder&quot;). Record Date Shareholders received one Right for each outstanding whole common share held on the Record Date. The Rights entitled their holders to purchase one new common share for every three Rights held. The subscription price per common share was $14.12 and was fixed as of the close of the subscription period on February 13, 2020 (the &quot;basic subscription privilege&quot;). The Rights Offering also included an oversubscription privilege which entitled holders who fully exercised their basic subscription privilege the right to purchase, at a price of $14.12 per common share, additional common shares of the Fund, subject to availability and pro rata allocation of shares (continued in footnote 2)</footnote>
        <footnote id="F2">among Record Date Shareholders exercising such oversubscription privilege. The subscription rights expired at close of business on February 13, 2020, Eastern time.</footnote>
        <footnote id="F3">The Reporting Person purchased 2457 common shares of the Fund from the exercise of his basic subscription rights plus an additional 3000 common shares of the Fund pursuant to the oversubscription privileges associated with the Reporting Person's subscription rights on the basis of the Fund's allocation of common shares, as of the closing of the subscription period.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>Dana A. DeVivo, Attorney-in-Fact</signatureName>
        <signatureDate>2020-02-18</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
