<SEC-DOCUMENT>0001752724-24-053316.txt : 20240313
<SEC-HEADER>0001752724-24-053316.hdr.sgml : 20240313
<ACCEPTANCE-DATETIME>20240313115905
ACCESSION NUMBER:		0001752724-24-053316
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20231231
FILED AS OF DATE:		20240313
DATE AS OF CHANGE:		20240313
EFFECTIVENESS DATE:		20240313

FILER:

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

	FILING VALUES:
		FORM TYPE:		N-CEN
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21326
		FILM NUMBER:		24745099

	BUSINESS ADDRESS:	
		STREET 1:		1166 AVENUE OF THE AMERICAS
		STREET 2:		30TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10036
		BUSINESS PHONE:		212-832-3232

	MAIL ADDRESS:	
		STREET 1:		1166 AVENUE OF THE AMERICAS
		STREET 2:		30TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10036

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COHEN & STEERS REIT & PREFERRED INCOME FUND INC
		DATE OF NAME CHANGE:	20190311

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COHEN & STEERS REIT & PREFERRED & INCOME FUND INC
		DATE OF NAME CHANGE:	20190128

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COHEN & STEERS REIT & PREFERRED INCOME FUND INC
		DATE OF NAME CHANGE:	20030506
</SEC-HEADER>
<DOCUMENT>
<TYPE>N-CEN
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
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            <custodianName>Citibank, National Association (Singapore, SG, Branch)</custodianName>
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            <custodianCountry>SG</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>The Hongkong and Shanghai Banking Corporation Limited (Sydney, NSW, AU, Branch)</custodianName>
            <custodianLei>2HI3YI5320L3RW6NJ957</custodianLei>
            <custodianCountry>AU</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Citibank, National Association (Sao Paulo, Sao Paulo, BR, Branch)</custodianName>
            <custodianLei>E57ODZWZ7FF32TWEFA76</custodianLei>
            <custodianCountry>BR</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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            <custodianName>State Street Bank and Trust Company</custodianName>
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            <custodianStateCountry custodianState="US-MA" custodianCountry="US"/>
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            <custodyType>Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))</custodyType>
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        <isBrokerageResearchPayment>Y</isBrokerageResearchPayment>
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          <securityClassTitle>Cohen &amp; Steers REIT and Preferred and Income Fund, Inc.</securityClassTitle>
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    <signature registrantSignedName="COHEN &amp; STEERS REIT &amp; PREFERRED &amp; INCOME FUND INC" signedDate="2024-03-11" signature="Albert Laskaj" title="Treasurer and Chief Financial Officer"/>
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<DOCUMENT>
<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>2
<FILENAME>NCEN_811-21326_22084567_1223.htm
<TEXT>

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<HEAD>
   <TITLE>rnp-ncen12312023.htm - Generated by SEC Publisher for SEC Filing</TITLE>
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<a name="page_1"></a><a name="_bclPageBorder1"></a><DIV STYLE="PADDING-RIGHT: 0%; PADDING-LEFT: 0%">
<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;">&nbsp;</font></b></h2>

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

<p style="margin-bottom:0in;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 REIT and Preferred and Income Fund, Inc.</font></p>

<p style="margin-bottom:0in;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;">&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;">In planning and performing </font><font color=black face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">our audit of the consolidated financial statements of Cohen
&amp; Steers REIT and Preferred and Income Fund, Inc. and its subsidiary (the
&#8220;Fund&#8221;) as of and for the year ended December 31, 2023, in </font><font face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">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 consolidated 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>

<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>


</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;">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
</font><font color=black face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">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, 2023.</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 REIT and
Preferred and Income Fund, Inc.</font><b><font color=red face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;"> </font></b><font face=Georgia lang=EN-GB style="font-size:10.0pt;line-height:12.0pt;">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:0in;"><font face=georgia lang=EN-US style="font-size:10.0pt;vertical-align:baseline;">/s/PricewaterhouseCoopers
LLP&nbsp;&nbsp;</font></p>

<p style="margin:0in;"><font face=georgia lang=EN-US style="font-size:10.0pt;vertical-align:baseline;">New
York, New York&nbsp;</font></p>

<p style="margin:0in;"><font face=georgia lang=EN-GB style="font-size:10.0pt;vertical-align:baseline;">February
27, 2024</font><font face=georgia lang=EN-US style="font-size:10.0pt;vertical-align:baseline;">&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>

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