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<SEC-DOCUMENT>0000950117-04-003585.txt : 20050516
<SEC-HEADER>0000950117-04-003585.hdr.sgml : 20050516
<ACCEPTANCE-DATETIME>20041013201928
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950117-04-003585
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20041013

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COHEN & STEERS REIT & PREFERRED INCOME FUND INC
		CENTRAL INDEX KEY:			0001224450
		STATE OF INCORPORATION:			MD

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		757 THIRD AVE.
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COHEN & STEERS REIT & PREFERRED BALANCED INCOME FUND INC
		DATE OF NAME CHANGE:	20030325
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>corresp.txt
<DESCRIPTION>COHEN & STEERS REIT & PREFERRED INCOME FUND, INC.
<TEXT>

<PAGE>

                   [Letterhead of Simpson Thacher & Bartlett]


                                                           October 13, 2004


            Re:      Cohen & Steers REIT and Preferred Income Fund, Inc.,
                     (File Nos. 333-113018 and 811-21326)

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 REIT and Preferred Income 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. 333-113018 and
811-21326) on October 6, 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>
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</SEC-DOCUMENT>
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