<SEC-DOCUMENT>0001224450-14-000002.txt : 20140303
<SEC-HEADER>0001224450-14-000002.hdr.sgml : 20140303
<ACCEPTANCE-DATETIME>20140303162405
ACCESSION NUMBER:		0001224450-14-000002
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20131231
FILED AS OF DATE:		20140303
DATE AS OF CHANGE:		20140303
EFFECTIVENESS DATE:		20140303

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COHEN & STEERS REIT & PREFERRED INCOME FUND INC
		CENTRAL INDEX KEY:			0001224450
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21326
		FILM NUMBER:		14660614

	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 REIT & PREFERRED BALANCED INCOME FUND INC
		DATE OF NAME CHANGE:	20030325
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B
<SEQUENCE>1
<FILENAME>answer.fil
<TEXT>
<PAGE>      PAGE  1
000 B000000 12/31/2013
000 C000000 0001224450
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 6.1
000 J000000 A
001 A000000 COHEN & STEERS REIT AND PREFERRED INCOME FUND
001 B000000 811-21326
001 C000000 2128323232
002 A000000 280 PARK AVENUE
002 B000000 NEW YORK
002 C000000 NY
002 D010000 10017
003  000000 N
004  000000 N
005  000000 N
006  000000 N
007 A000000 N
007 B000000  0
007 C010100  1
008 A000001 COHEN & STEERS CAPITAL MANAGEMENT, INC.
008 B000001 A
008 C000001 801-27721
008 D010001 NEW YORK
008 D020001 NY
008 D030001 10017
010 A000001 COHEN & STEERS CAPITAL MANAGEMENT, INC.
010 B000001 801-27721
010 C010001 NEW YORK
010 C020001 NY
010 C030001 10017
010 A000002 STATE STREET BANK AND TRUST CO.
010 B000002 85-05003
010 C010002 BOSTON
010 C020002 MA
010 C030002 02111
012 A000001 COMPUTERSHARE
012 B000001 85-05006
012 C010001 JERSEY CITY
012 C020001 NJ
012 C030001 07310
013 A000001 PRICEWATERHOUSECOOPERS LLP
013 B010001 NEW YORK
013 B020001 NY
013 B030001 10017
014 A000001 COHEN & STEERS SECURITIES, LLC.
014 B000001 8-00
015 A000001 STATE STREET CORPORATION
<PAGE>      PAGE  2
015 B000001 C
015 C010001 BOSTON
015 C020001 MA
015 C030001 02111
015 C040001 8200
015 E010001 X
015 A000002 DEUTSCHE BANK AG
015 B000002 S
015 C010002 VIENNA
015 D010002 AUSTRIA
015 D020002 A-1010
015 E040002 X
015 A000003 THE HONGKONG AND SHANGHAI BANKING CORP. LTD.
015 B000003 S
015 C010003 SYDNEY
015 D010003 AUSTRALIA
015 D020003 NSW 2000
015 E040003 X
015 A000004 DEUTSCHE BANK AG
015 B000004 S
015 C010004 BRUSSELS
015 D010004 BELGIUM
015 D020004 1101 HE
015 E040004 X
015 A000005 STATE STREET TRUST COMPANY CANADA
015 B000005 S
015 C010005 TORONTO
015 D010005 CANADA
015 D020005 M5C 3G6
015 E040005 X
015 A000006 CLEARSTREAM BANKING SA
015 B000006 S
015 C010006 LUXEMBOURG
015 D010006 LUXEMBOURG
015 D020006 L-1855
015 E040006 X
015 A000007 CREDIT SUISSE AG
015 B000007 S
015 C010007 ZURICH
015 D010007 SWITZERLAND
015 D020007 8070
015 E040007 X
015 A000008 DEUTSCHE BANK AG
015 B000008 S
015 C010008 ESCHBORN
015 D010008 GERMANY
015 D020008 D-65760
015 E040008 X
015 A000009 DEUTSCHE BANK S.A.E.
015 B000009 S
015 C010009 MADRID
<PAGE>      PAGE  3
015 D010009 SPAIN
015 D020009 28020
015 E040009 X
015 A000010 SKANDINAVISKA ENSKILDA BANKEN AB (SEB)
015 B000010 S
015 C010010 HELSINKI
015 D010010 FINLAND
015 D020010 SF-00101
015 E040010 X
015 A000011 DEUTSCHE BANK AG
015 B000011 S
015 C010011 PARIS
015 D010011 FRANCE
015 D020011 1101 HE
015 E040011 X
015 A000012 STATE STREET BANK & TRUST CO.
015 B000012 S
015 C010012 EDINBURGH
015 D010012 SCOTLAND
015 D020012 EH5 2AW
015 E040012 X
015 A000013 STANDARD CHARTERED BANK (HONG KONG) LTD.
015 B000013 S
015 C010013 KWUN TONG
015 D010013 HONG KONG
015 E040013 X
015 A000014 Deutsche Bank S.p.A.
015 B000014 S
015 C010014 Milan
015 D010014 Italy
015 D020014 20121
015 E040014 X
015 A000015 THE HONGKONG AND SHANGHAI BANKING CORP., LTD.
015 B000015 S
015 C010015 Tokyo
015 D010015 Japan
015 D020015 1030027
015 E040015 X
015 A000016 BANCO NACIONAL DE MEXICO (BANAMEX)
015 B000016 S
015 C010016 MEXICO CITY
015 D010016 MEXICO
015 D020016 01210
015 E040016 X
015 A000017 DEUTSCHE BANK AG
015 B000017 S
015 C010017 AMSTERDAM
015 D010017 NETHERLANDS
015 D020017 1101 HE
015 E040017 X
015 A000018 SKANDINAVISKA ENSKILDA BANKEN AB
<PAGE>      PAGE  4
015 B000018 S
015 C010018 OSLO
015 D010018 NORWAY
015 D020018 NO-0123
015 E040018 X
015 A000019 THE HONGKONG AND SHANGHAI BANKING CORP LTD
015 B000019 S
015 C010019 AUCKLAND
015 D010019 NEW ZEALAND
015 D020019 1010
015 E040019 X
015 A000020 SKANDINAVINSKA ENSKILDA BANKEN AB
015 B000020 S
015 C010020 STOCKHOLM
015 D010020 SWEDEN
015 D020020 SE-106 40
015 E040020 X
015 A000021 CITIBANK N.A.
015 B000021 S
015 C010021 SINGAPORE
015 D010021 SINGAPORE
015 D020021 486026
015 E040021 X
015 A000022 RBC DEXIA INVESTOR SERVICES
015 B000022 S
015 C010022 TORONTO
015 D010022 CANADA
015 D020022 M5V 3L3
015 E040022 X
018  000000 Y
019 A000000 Y
019 B000000   22
019 C000000 COHENSTEER
020 A000001 MERRILL LYNCH & CO.
020 B000001 13-5674085
020 C000001     79
020 A000002 J.P. MORGAN SECURITIES, INC.
020 B000002 13-3379014
020 C000002     61
020 A000003 MORGAN STANLEY
020 B000003 13-2655998
020 C000003     58
020 A000004 PERSHING LLC
020 B000004 13-2741729
020 C000004     42
020 A000005 CITIGROUP GLOBAL MARKETS INC.
020 B000005 11-2418191
020 C000005     34
020 A000006 WELLS FARGO SECURITIES, LLC
020 B000006 94-3379992
020 C000006     29
<PAGE>      PAGE  5
020 A000007 UBS AG
020 B000007 13-3873456
020 C000007     29
020 A000008 CREDIT SUISSE
020 B000008 13-5659485
020 C000008     27
020 A000009 KEYBANC CAPITAL MARKETS INC
020 B000009 34-1391952
020 C000009     27
020 A000010 GOLDMAN SACHS & CO.
020 B000010 13-5108880
020 C000010     25
021  000000      551
022 A000001 FEDERATED GOVERNMENT OBLIGATIONS FUND
022 C000001    116901
022 D000001    138201
022 A000002 BlackRock Liquidity Funds: FedFund
022 C000002    116901
022 D000002    127101
022 A000003 Bank of America Corp.
022 C000003     65094
022 D000003     23029
022 A000004 JPMORGAN CHASE & CO.
022 B000004 13-3379014
022 C000004     46745
022 D000004     15273
022 A000005 EUROCLEAR BANK SA / NV.
022 C000005     24078
022 D000005     23093
022 A000006 WELLS FARGO BANK, NA
022 C000006     19461
022 D000006     27371
022 A000007 UBS WARBURG
022 B000007 13-3783456
022 C000007     29948
022 D000007     10774
022 A000008 MORGAN STANLEY
022 B000008 13-2655998
022 C000008     21421
022 D000008     18646
022 A000009 GOLDMAN SACHS & CO.
022 B000009 13-5108880
022 C000009     30188
022 D000009      7520
022 A000010 CITIGROUP INC.
022 B000010 13-2418191
022 C000010     25943
022 D000010      4285
023 C000000     604172
023 D000000     518637
024  000000 Y
<PAGE>      PAGE  6
025 A000001 J.P. MORGAN SECURITIES, INC.
025 B000001 13-3379014
025 C000001 E
025 D000001   18208
025 A000002 WELLS FARGO & CORP., INC.
025 B000002 94-3379992
025 C000002 E
025 D000002   17190
025 A000003 GOLDMAN SACHS
025 B000003 15-5108880
025 C000003 E
025 D000003   14263
025 A000004 CREDIT SUISSE
025 B000004 13-5659485
025 C000004 E
025 D000004    7748
025 A000005 CITIGROUP GLOBAL
025 B000005 11-2418191
025 C000005 E
025 D000005    6558
025 A000006 UBS AG
025 B000006 13-3873456
025 C000006 E
025 D000006    5736
025 A000007 MORGAN STANLEY
025 B000007 13-2655998
025 C000007 E
025 D000007    1446
026 A000000 N
026 B000000 Y
026 C000000 Y
026 D000000 Y
026 E000000 N
026 F000000 N
026 G010000 N
026 G020000 N
026 H000000 N
027  000000 N
028 A010000         0
028 A020000         0
028 A030000         0
028 A040000         0
028 B010000         0
028 B020000         0
028 B030000         0
028 B040000         0
028 C010000         0
028 C020000         0
028 C030000         0
028 C040000         0
028 D010000         0
<PAGE>      PAGE  7
028 D020000         0
028 D030000         0
028 D040000         0
028 E010000         0
028 E020000         0
028 E030000         0
028 E040000         0
028 F010000         0
028 F020000         0
028 F030000         0
028 F040000         0
028 G010000         0
028 G020000         0
028 G030000         0
028 G040000         0
028 H000000         0
030 A000000      0
030 B000000  0.00
030 C000000  0.00
031 A000000      0
031 B000000      0
032  000000      0
033  000000      0
035  000000      0
036 B000000      0
038  000000      0
042 A000000   0
042 B000000   0
042 C000000   0
042 D000000   0
042 E000000   0
042 F000000   0
042 G000000   0
042 H000000   0
043  000000      0
044  000000      0
045  000000 Y
046  000000 N
047  000000 Y
048  000000  0.650
048 A010000        0
048 A020000 0.000
048 B010000        0
048 B020000 0.000
048 C010000        0
048 C020000 0.000
048 D010000        0
048 D020000 0.000
048 E010000        0
048 E020000 0.000
048 F010000        0
<PAGE>      PAGE  8
048 F020000 0.000
048 G010000        0
048 G020000 0.000
048 H010000        0
048 H020000 0.000
048 I010000        0
048 I020000 0.000
048 J010000        0
048 J020000 0.000
048 K010000        0
048 K020000 0.000
049  000000 N
050  000000 N
051  000000 N
052  000000 N
053 A000000 N
054 A000000 Y
054 B000000 Y
054 C000000 N
054 D000000 N
054 E000000 N
054 F000000 N
054 G000000 Y
054 H000000 Y
054 I000000 N
054 J000000 Y
054 K000000 N
054 L000000 N
054 M000000 Y
054 N000000 N
054 O000000 N
055 A000000 N
055 B000000 Y
056  000000 Y
057  000000 N
058 A000000 N
059  000000 Y
060 A000000 Y
060 B000000 Y
061  000000        0
062 A000000 N
062 B000000   0.0
062 C000000   0.0
062 D000000   0.0
062 E000000   0.0
062 F000000   0.0
062 G000000   0.0
062 H000000   0.0
062 I000000   0.0
062 J000000   0.0
062 K000000   0.0
<PAGE>      PAGE  9
062 L000000   0.0
062 M000000   0.0
062 N000000   0.0
062 O000000   0.0
062 P000000   0.0
062 Q000000   0.0
062 R000000   0.0
063 A000000   0
063 B000000  0.0
066 A000000 Y
066 B000000 N
066 C000000 N
066 D000000 N
066 E000000 N
066 F000000 Y
066 G000000 N
067  000000 N
068 A000000 N
068 B000000 N
069  000000 N
070 A010000 Y
070 A020000 N
070 B010000 Y
070 B020000 Y
070 C010000 Y
070 C020000 N
070 D010000 Y
070 D020000 N
070 E010000 Y
070 E020000 N
070 F010000 Y
070 F020000 N
070 G010000 Y
070 G020000 N
070 H010000 Y
070 H020000 N
070 I010000 N
070 I020000 N
070 J010000 Y
070 J020000 Y
070 K010000 Y
070 K020000 Y
070 L010000 Y
070 L020000 Y
070 M010000 Y
070 M020000 Y
070 N010000 Y
070 N020000 Y
070 O010000 Y
070 O020000 Y
070 P010000 Y
<PAGE>      PAGE  10
070 P020000 N
070 Q010000 Y
070 Q020000 N
070 R010000 Y
070 R020000 N
071 A000000    633948
071 B000000    640234
071 C000000   1233551
071 D000000   51
072 A000000 12
072 B000000    25451
072 C000000    30842
072 D000000        0
072 E000000       68
072 F000000     8189
072 G000000      883
072 H000000        0
072 I000000        0
072 J000000      192
072 K000000        0
072 L000000      117
072 M000000       57
072 N000000        9
072 O000000        0
072 P000000     6579
072 Q000000        0
072 R000000       81
072 S000000       25
072 T000000        0
072 U000000        0
072 V000000        0
072 W000000      412
072 X000000    16544
072 Y000000        0
072 Z000000    39817
072AA000000    74649
072BB000000    20034
072CC010000        0
072CC020000    60784
072DD010000    57623
072DD020000        0
072EE000000        0
073 A010000   1.2000
073 A020000   0.0000
073 B000000   0.0000
073 C000000   0.0000
074 A000000     7013
074 B000000        0
074 C000000        0
074 D000000    10109
074 E000000   566862
<PAGE>      PAGE  11
074 F000000   606511
074 G000000        0
074 H000000        0
074 I000000     6000
074 J000000      888
074 K000000        0
074 L000000     9116
074 M000000       33
074 N000000  1206532
074 O000000      201
074 P000000      726
074 Q000000   350000
074 R010000        0
074 R020000        0
074 R030000       87
074 R040000     1248
074 S000000        0
074 T000000   854270
074 U010000    47770
074 U020000        0
074 V010000    17.88
074 V020000     0.00
074 W000000   0.0000
074 X000000    27059
074 Y000000   713857
075 A000000        0
075 B000000   902289
076  000000    15.70
077 A000000 Y
077 B000000 Y
077 C000000 N
077 D000000 N
077 E000000 N
077 F000000 N
077 G000000 N
077 H000000 N
077 I000000 N
077 J000000 N
077 K000000 N
077 L000000 N
077 M000000 N
077 N000000 N
077 O000000 N
077 P000000 N
077 Q010000 N
077 Q020000 N
077 Q030000 N
078  000000 N
080 A000000 St. Paul Fire and Marine Insurance Co.
080 C000000     9975
081 A000000 Y
<PAGE>      PAGE  12
081 B000000   9
082 A000000 Y
082 B000000       25
083 A000000 N
083 B000000        0
084 A000000 N
084 B000000        0
085 A000000 Y
085 B000000 N
086 A010000      0
086 A020000      0
086 B010000    306
086 B020000   4871
086 C010000      0
086 C020000      0
086 D010000      0
086 D020000      0
086 E010000      0
086 E020000      0
086 F010000      0
086 F020000      0
087 A010000 COMMON STOCK
087 A020000 19247X100
087 A030000 RNP
088 A000000 N
088 B000000 N
088 C000000 N
088 D000000 N
SIGNATURE   KENNETH PAEK
TITLE       VICE PRESIDENT

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>4x28nsarletter.txt
<TEXT>








Report of Independent Registered Public Accounting Firm

To the Board of Directors and Shareholders
of Cohen & Steers REIT & Preferred Income Fund, Inc.

In planning and performing our audit of the financial statements of Cohen &
Steers REIT & Preferred Income Fund, Inc. (the Fund) as of and for the year
ended December 31, 2013, in accordance with the standards of the Public
Company Accounting Oversight Board (United States), we considered the Funds
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-SAR, but not for the purpose of
expressing an opinion on the effectiveness of the Funds internal control
over financial reporting.  Accordingly, we do not express an opinion on the
effectiveness of the Funds internal control over financial reporting.

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 funds 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 funds 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 fund;
(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
fund are being made only in accordance with authorizations of management and
directors of the fund; and (3)  provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition, use or
disposition of a funds assets that could have a material effect on the
financial statements.

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.

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 Funds annual or interim financial statements will not be
prevented or detected on a timely basis.

Our consideration of the Funds 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 Public Company Accounting Oversight Board (United States).  However, we
noted no deficiencies in the Funds internal control over financial reporting
and its operation, including controls over safeguarding securities, that we
consider to be material weaknesses as defined above as of December 31, 2013.

This report is intended solely for the information and use of management and
the Board of Directors of Cohen & Steers REIT & Preferred Income 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.



PricewaterhouseCoopers LLP
New York, New York
February 26, 2014

2


2


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