<SEC-DOCUMENT>0001752724-22-062517.txt : 20220315
<SEC-HEADER>0001752724-22-062517.hdr.sgml : 20220315
<ACCEPTANCE-DATETIME>20220315164854
ACCESSION NUMBER:		0001752724-22-062517
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20211231
FILED AS OF DATE:		20220315
DATE AS OF CHANGE:		20220315
EFFECTIVENESS DATE:		20220315

FILER:

	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

	FILING VALUES:
		FORM TYPE:		N-CEN
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-10481
		FILM NUMBER:		22741820

	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>N-CEN
<SEQUENCE>1
<FILENAME>primary_doc.xml
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            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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          <custodian>
            <custodianName>Credit Suisse (Schweiz) AG</custodianName>
            <custodianLei>549300CWR0W0BCS9Q144</custodianLei>
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            <isCustodianAffiliated>N</isCustodianAffiliated>
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            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>The Hongkong and Shanghai Banking Corporation Limited (Auckland, Auckland, NZ, Branch)</custodianName>
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            <custodyType>Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7)</custodyType>
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            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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          <custodian>
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            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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        <isBrokerageResearchPayment>Y</isBrokerageResearchPayment>
        <mnthlyAvgNetAssets>2083461497.69769230</mnthlyAvgNetAssets>
      </managementInvestmentQuestion>
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    <closedEndManagementInvestment>
      <securityRelatedItems>
        <securityRelatedItem>
          <description>Common stock</description>
          <securityClassTitle>Cohen &amp; Steers Quality Income Realty Fund, Inc.</securityClassTitle>
          <commonStocks>
            <commonStock commonStockExchange="XNYS" commonStockTickerSymbol="RQI"/>
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      </securityRelatedItems>
      <isRightsOffering>N</isRightsOffering>
      <isSecondaryOffering>N</isSecondaryOffering>
      <isRepurchaseSecurity>N</isRepurchaseSecurity>
      <isDefaultLongTermDebt>N</isDefaultLongTermDebt>
      <isDividendsInArrears>N</isDividendsInArrears>
      <isSecuritiesModified>N</isSecuritiesModified>
      <managementFee>1.12000000</managementFee>
      <netOperatingExpenses>1.91000000</netOperatingExpenses>
      <marketPricePerShare>18.22000000</marketPricePerShare>
      <netAssetValuePerShare>18.27000000</netAssetValuePerShare>
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      <isIPAReportInternalControl>true</isIPAReportInternalControl>
      <isInfoItem405>true</isInfoItem405>
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    <signature registrantSignedName="COHEN &amp; STEERS QUALITY INCOME REALTY FUND INC" signedDate="2022-03-11" signature="Albert Laskaj" title="Treasurer and Chief Financial Officer"/>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>2
<FILENAME>NCEN_811-10481_84603623_1221.htm
<TEXT>

<HTML>
<HEAD>
   <TITLE>rqifinalncendocx14.htm - Generated by SEC Publisher for SEC Filing</TITLE>
</HEAD>

<BODY bgcolor="#ffffff">
<a name="page_1"></a><a name="_bclPageBorder1"></a><DIV STYLE="PADDING-RIGHT: 0%; PADDING-LEFT: 0%">
<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-align:justify;"><b><font color=red face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">&nbsp;</font></b></p>

<h2 align=center style="margin-bottom:2.0pt;margin-left:0in;margin-right:0in;margin-top:0in;page-break-after:avoid;text-align:center;"><b><font face=Georgia lang=EN-GB style="font-size:10.0pt;font-style:normal;">Report of Independent Registered Public Accounting
Firm</font></b></h2>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-align:justify;"><b><font color=red face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">&nbsp;</font></b></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-align:justify;"><font face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">To the Board of
Directors and Shareholders of </font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-align:justify;"><font face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">Cohen &amp;
Steers Quality Income Realty Fund, Inc.</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">In planning and performing our audit of the
financial statements of Cohen &amp; Steers Quality
Income Realty Fund, Inc. (the &#8220;Fund&#8221;) as of and for the
year ended December 31, 2021, in accordance with the standards of the Public
Company Accounting Oversight Board (United States) (PCAOB), we considered the
Fund&#8217;s internal control over financial reporting, including controls over
safeguarding securities, as a basis for designing our auditing procedures for
the purpose of expressing our opinion on the financial statements and to comply
with the requirements of Form N-CEN, but not for the purpose of expressing an
opinion on the effectiveness of the Fund&#8217;s internal control over financial
reporting.&#160; Accordingly, we do not express an opinion on the effectiveness of
the Fund's internal control over financial reporting.</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">The management of the Fund is responsible
for establishing and maintaining effective internal control over financial
reporting. In fulfilling this responsibility, estimates and judgments by
management are required to assess the expected benefits and related costs of
controls. A company&#8217;s internal control over financial reporting is a process
designed to provide reasonable assurance regarding the reliability of financial
reporting and the preparation of financial statements for external purposes in
accordance with generally accepted accounting principles. A company&#8217;s internal
control over financial reporting includes those policies and procedures that
(1) pertain to the maintenance of records that, in reasonable detail,
accurately and fairly reflect the transactions and dispositions of the assets
of the company; (2) provide reasonable assurance that transactions are recorded
as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles,
and that receipts and expenditures of the company are being made only in
accordance with authorizations of management and directors of the company; and
(3) provide reasonable assurance regarding prevention or timely detection of
unauthorized acquisition, use or disposition of a company&#8217;s assets that could
have a material effect on the financial statements.</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">Because of its inherent limitations,
internal control over financial reporting may not prevent or detect misstatements.
Also, projections of any evaluation of effectiveness to future periods are
subject to the risk that controls may become inadequate because of changes in
conditions, or that the degree of compliance with the policies or procedures
may deteriorate.</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">A deficiency in internal control over
financial reporting exists when the design or operation of a control does not
allow management or employees, in the normal course of performing their
assigned functions, to prevent or detect misstatements on a timely basis. A
material weakness is a deficiency, or a combination of deficiencies, in
internal control over financial reporting, such that there is a reasonable
possibility that a material misstatement of the company&#8217;s annual or interim
financial statements will not be prevented or detected on a timely basis.&#160; </font></p>


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 <p style="margin:0in;margin-bottom:.0001pt;margin-top:6.0pt;"><font face=Georgia lang=EN-GB style="font-size:9.0pt;line-height:11.0pt;">&nbsp;</font></p>


<p style="margin:0in;margin-bottom:.0001pt;margin-top:6.0pt;"><font face=Georgia lang=EN-GB style="font-size:9.0pt;line-height:11.0pt;">PricewaterhouseCoopers LLP, PricewaterhouseCoopers Center, 300
Madison Avenue, New York, NY 10017<br>
T: (646) 471 3000, www.pwc.com/us</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face=Georgia lang=EN-GB style="font-size:9.0pt;line-height:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face=Arial,sans-serif lang=EN-GB style="font-size:6.0pt;line-height:7.0pt;">&nbsp;</font></p>


</DIV>
</DIV><HR noshade align="center" width="100%" size=2><DIV STYLE="page-break-before: always">&nbsp;</DIV><a name="page_2"></a><a name="_bclPageBorder2"></a><DIV STYLE="PADDING-RIGHT: 0%; PADDING-LEFT: 0%">
<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">&nbsp;</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">Our consideration of the Fund&#8217;s internal
control over financial reporting was for the limited purpose described in the
first paragraph and would not necessarily disclose all deficiencies in internal
control over financial reporting that might be material weaknesses under
standards established by the PCAOB. However, we noted no deficiencies in the
Fund&#8217;s internal control over financial reporting and its operation, including
controls over safeguarding securities, that we consider to be a material
weakness as defined above as of December 31, 2021.</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">This report is intended solely for the
information and use of the Board of Directors of Cohen &amp; Steers Quality
Income Realty Fund, Inc. and the Securities and Exchange Commission and is not
intended to be and should not be used by anyone other than these specified
parties.</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">&nbsp;</font></p>

<p style="margin-bottom:.0001pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">/s/ PricewaterhouseCoopers LLP</font></p>

<p style="margin-bottom:.0001pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">New York, New York</font></p>

<p style="margin-bottom:.0001pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">February 25, 2022</font></p>

<p style="margin-bottom:.0001pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">&nbsp;</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">&nbsp;</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">&nbsp;</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">&nbsp;</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">&nbsp;</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">&nbsp;</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">&nbsp;</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">&nbsp;</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">&nbsp;</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">&nbsp;</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">&nbsp;</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><b><font face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">&nbsp;</font></b></p>




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<p style="margin:0in;margin-bottom:.0001pt;"><font style="display:none;"><font face=Georgia lang=EN-GB style="font-size:9.5pt;"></font></font><font face=Georgia lang=EN-GB style="font-size:9.5pt;">2</font><font style="display:none;"><font face=Georgia lang=EN-GB style="font-size:9.5pt;"></font></font></p>


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<TYPE>ITEM 405 REG S-K
<SEQUENCE>3
<FILENAME>NCEN_811-10481_88881173_1221.htm
<TEXT>

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   <TITLE>rqi-exhibitg1biv.htm - Generated by SEC Publisher for SEC Filing</TITLE>
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<p align=right style="margin:0in;text-align:right;"><u><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">Exhibit
G.1.b.iv</font></u></p>

<p align=right style="margin:0in;text-align:right;"><b><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;text-decoration:none;">&nbsp;</font></b></p>

<p align=right style="margin:0in;text-align:right;"><b><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;text-decoration:none;">&nbsp;</font></b></p>

<p align=center style="margin:0in;text-align:center;"><b><u><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">COHEN &amp;
STEERS QUALITY INCOME REALTY FUND, INC.</font></u></b></p>

<p align=center style="margin:0in;text-align:center;"><b><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></b></p>

<p align=center style="margin:0in;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">Section 16(a)
Beneficial Ownership Compliance</font></p>

<p style="margin:0in;text-align:justify;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>

<p style="margin:0in;text-align:justify;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">Section 16(a) of the Securities
Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;), and Section 30(h) of the
Investment Company Act of 1940 (the &#8220;Act&#8221;), as applied to the Fund, require
certain of the Fund&#8217;s Directors, officers, the Investment Advisor, affiliates
of the Investment Advisor, and persons who beneficially own more than 10% of a
class of the Fund&#8217;s outstanding securities to file reports of their affiliation
with the Fund, ownership of the Fund&#8217;s securities and changes in such ownership
with the Securities and Exchange Commission (&#8220;SEC&#8221;) and the NYSE. Those persons
are required by SEC regulations to furnish the Fund with copies of all Section
16(a) form filings. To the Fund&#8217;s knowledge, all such persons complied with all
filing requirements under Section 16(a) of the Exchange Act and Section 30(h)
of the Act during its fiscal year ended December 31, 2021, except a Form 3 was not
timely filed to reflect Edward C. Delk&#8217;s appointment as an officer of the Fund,
effective December 7, 2021, due to an administrative error.&#160; </font></p>




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