<SEC-DOCUMENT>0001224450-15-000002.txt : 20150227
<SEC-HEADER>0001224450-15-000002.hdr.sgml : 20150227
<ACCEPTANCE-DATETIME>20150227163120
ACCESSION NUMBER:		0001224450-15-000002
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20141231
FILED AS OF DATE:		20150227
DATE AS OF CHANGE:		20150227
EFFECTIVENESS DATE:		20150227

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:		15659333

	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>rnp_answer.fil
<TEXT>
<PAGE>      PAGE  1
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<PAGE>      PAGE  4
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SIGNATURE   JAMES GIALLANZA
TITLE       TREASURER AND CFO

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>auditletter_rnp.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, 2014, 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, 2014.

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 25, 2015





2


2






</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77D POLICIES
<SEQUENCE>3
<FILENAME>77d_rnp.txt
<TEXT>

Item 77(D) - The Board of Directors of RNP approved clarifying and amending
changes to RNPs investment policies. These changes are effective January 15,
2015.

RNPs investment policy that limits its investment in debt securities to 20%
of its total assets is being clarified to specify that investments in
convertible preferred stock will not be considered debt securities for the
purposes of the 20% limit on debt securities.

RNPs investment policy of investing at least 80% of its total assets in common
stocks issued by real estate investment trusts and preferred securities is
being clarified to specify that contingent capital securities (sometimes
referred to as CoCos) and convertible preferred securities, which are types of
hybrid preferred securities, are considered preferred securities for purposes
of this policy.

Finally, RNPs investment policy limiting its investments in below investment
grade securities to 20% of its total assets is being eliminated.

The changes in RNPs investment policies are being made to clarify the treatment
of new products in the preferred securities space, to address the development
of CoCos and convertible preferred securities, and to otherwise reflect changes
in RNPs investment universe.

CoCos are debt or preferred securities with loss absorption characteristics.
Some CoCos provide for mandatory conversion into common stock of the issuer
under certain circumstances; others provide for a reduction in the par value
or principal amount of the security. In addition to market and price risks,
investors in these securities could experience a reduced income rate and any
conversion would deepen the subordination of the investor and hence its
standing in a bankruptcy. In addition, most CoCos are considered to be high
yield or junk securities and are therefore subject to the risks of investing
in below investment grade securities.

RNP will not be limited in the percentage of its assets that may be invested
in below investment grade (or unrated) securities. Investing in below
investment grade securities, or equivalent unrated securities, generally
involves greater price volatility and risk of loss of income and principal,
and may be more susceptible to real or perceived adverse economic and
competitive industry conditions than higher grade securities.













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