<SEC-DOCUMENT>0001683863-20-010846.txt : 20200716
<SEC-HEADER>0001683863-20-010846.hdr.sgml : 20200716
<ACCEPTANCE-DATETIME>20200615145113
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001683863-20-010846
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200615

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cohen & Steers Closed-End Opportunity Fund, Inc.
		CENTRAL INDEX KEY:			0001375340
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		280 PARK AVENUE
		STREET 2:		10TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		212-832-3232

	MAIL ADDRESS:	
		STREET 1:		280 PARK AVENUE
		STREET 2:		10TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COHEN & STEERS GLOBAL INFRASTRUCTURE FUND INC
		CENTRAL INDEX KEY:			0001276070
		IRS NUMBER:				200864377
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		280 PARK AVE
		STREET 2:		10TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		212-832-3232

	MAIL ADDRESS:	
		STREET 1:		280 PARK AVE
		STREET 2:		10TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COHEN & STEERS UTILITY FUND INC
		DATE OF NAME CHANGE:	20040112

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COHEN & STEERS REAL ESTATE SECURITIES FUND INC
		CENTRAL INDEX KEY:			0001041917
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		280 PARK AVE
		STREET 2:		10TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		2128323232

	MAIL ADDRESS:	
		STREET 1:		280 PARK AVE
		STREET 2:		10TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COHEN & STEERS REALTY INCOME FUND INC
		DATE OF NAME CHANGE:	20040930

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COHEN & STEERS EQUITY INCOME FUND INC
		DATE OF NAME CHANGE:	19970707

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COHEN & STEERS INSTITUTIONAL REALTY SHARES INC
		CENTRAL INDEX KEY:			0001096903
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		280 PARK AVE
		STREET 2:		10TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		2128323232

	MAIL ADDRESS:	
		STREET 1:		280 PARK AVE
		STREET 2:		10TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cohen & Steers Real Assets Fund, Inc.
		CENTRAL INDEX KEY:			0001533503
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		280 PARK AVENUE
		STREET 2:		10TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		800-330-7348

	MAIL ADDRESS:	
		STREET 1:		280 PARK AVENUE
		STREET 2:		10TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COHEN & STEERS GLOBAL REALTY SHARES, INC
		CENTRAL INDEX KEY:			0001033969
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	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 REALTY FOCUS FUND
		DATE OF NAME CHANGE:	20040930

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COHEN & STEERS SPECIAL EQUITY FUND
		DATE OF NAME CHANGE:	19970218

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cohen & Steers Alternative Income Fund, Inc.
		CENTRAL INDEX KEY:			0001307144
		IRS NUMBER:				201990800
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0228

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		280 PARK AVENUE
		STREET 2:		10TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		212-832-3232

	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 Dividend Value Fund, Inc.
		DATE OF NAME CHANGE:	20050808

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Cohen & Steers Equity Income Fund, Inc.
		DATE OF NAME CHANGE:	20050630

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Cohen & Steers Dividend Strategy Fund, Inc.
		DATE OF NAME CHANGE:	20041103

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cohen & Steers International Realty Fund, Inc.
		CENTRAL INDEX KEY:			0001309161
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		280 PARK AVENUE
		STREET 2:		10TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		212-832-3232

	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 Global Realty Fund, Inc.
		DATE OF NAME CHANGE:	20041118

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COHEN & STEERS PREFERRED SECURITIES & INCOME FUND, INC.
		CENTRAL INDEX KEY:			0001484750
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		280 PARK AVENUE
		STREET 2:		10TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		212-832-3232

	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 PREFERRED SECURITIES FUND, INC.
		DATE OF NAME CHANGE:	20100222

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cohen & Steers Select Preferred & Income Fund, Inc.
		CENTRAL INDEX KEY:			0001498612
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		280 PARK AVENUE
		STREET 2:		10TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		212.832.3232

	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 Preferred & Income Fund, Inc.
		DATE OF NAME CHANGE:	20100810

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COHEN & STEERS REALTY SHARES INC
		CENTRAL INDEX KEY:			0000874505
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	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

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COHEN & STEERS TOTAL RETURN REALTY FUND INC
		CENTRAL INDEX KEY:			0000891290
		IRS NUMBER:				133680664
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	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 OPPORTUNITY TRUST INC
		DATE OF NAME CHANGE:	19930714

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:		CORRESP

	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

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:		CORRESP

	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 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

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COHEN & STEERS INFRASTRUCTURE FUND INC
		CENTRAL INDEX KEY:			0001275617
		IRS NUMBER:				731696084
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	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 SELECT UTILITY FUND INC
		DATE OF NAME CHANGE:	20040107

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cohen & Steers Low Duration Preferred & Income Fund, Inc.
		CENTRAL INDEX KEY:			0001652200
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		280 PARK AVENUE
		STREET 2:		10TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		212-832-3232

	MAIL ADDRESS:	
		STREET 1:		280 PARK AVENUE
		STREET 2:		10TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cohen & Steers MLP & Energy Opportunity Fund, Inc.
		CENTRAL INDEX KEY:			0001580956
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		280 PARK AVENUE
		STREET 2:		FLOOR 10
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		(212) 832-3232

	MAIL ADDRESS:	
		STREET 1:		280 PARK AVENUE
		STREET 2:		FLOOR 10
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Cohen & Steers MLP Income & Energy Fund, Inc.
		DATE OF NAME CHANGE:	20130708

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cohen & Steers Ltd Duration Preferred & Income Fund, Inc.
		CENTRAL INDEX KEY:			0001548717
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		280 PARK AVENUE
		STREET 2:		FLOOR 10
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		(212) 832-3232

	MAIL ADDRESS:	
		STREET 1:		280 PARK AVENUE
		STREET 2:		FLOOR 10
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Cohen & Steers Low Duration Preferred Income Fund, Inc.
		DATE OF NAME CHANGE:	20120430

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cohen & Steers MLP Income & Energy Opportunity Fund
		CENTRAL INDEX KEY:			0001564216
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		280 PARK AVENUE, FLOOR 10
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		(212) 832-3232

	MAIL ADDRESS:	
		STREET 1:		280 PARK AVENUE, FLOOR 10
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Cohen & Steers MLP & Energy Income Fund
		DATE OF NAME CHANGE:	20121210
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
    <head>
    </head>
    <body style="min-height: 110%;">
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:11pt;text-align:right;">&#160;&#160;</p>
        <p style="text-align:center;margin-bottom:12pt;margin-top:0pt;text-indent:0%;font-family:'';font-size:11pt;font-weight:bold; font-weight:bold;font-family:'Times New Roman';font-size:11pt;font-style:normal;text-transform:none;font-variant: normal;">COHEN &amp; STEERS <br>
        280 Park Avenue, 10<sup style="font-size:70%; vertical-align:super;">th</sup> Floor<br>
        New York, New York 10017&#160;</p>
        <p style="text-align:right;margin-bottom:12pt;margin-top:0pt;text-indent:0%;font-family:'';font-size:11pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">June 15, 2020&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:'';font-size:11pt; font-weight:bold;font-family:'Times New Roman';font-size:11pt;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration: underline;">VIA EDGAR</font>&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11pt;font-family:''; font-size:11pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Christina Fettig&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11pt;font-family:''; font-size:11pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Division of Investment Management&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11pt;font-family:''; font-size:11pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">U.S. Securities and Exchange Commission&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11pt;font-family:''; font-size:11pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">100 F Street N.E.&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:'';font-size:11pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Washington, DC 20549&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:'';font-size:11pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Re: <font style="padding-left: 4em;"></font><font style="text-decoration: underline; font-family: 'Times New Roman';">Sarbanes-Oxley Review of Cohen &amp; Steers&rsquo; Complex of Funds</font>&#160;</p>
        <p style="margin-bottom:12pt;margin-top:12pt;text-indent:0%;font-family:'';font-size:11pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Dear Ms. Fettig:&#160;</p>
        <p style="margin-bottom:12pt;margin-top:12pt;text-indent:3.85%;font-family:'';font-size:11pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Thank you for your oral comments provided on May 19, 2020 regarding your Sarbanes-Oxley review (&ldquo;SOX review&rdquo;) of the Cohen &amp; Steers open- and closed-end funds listed on <font style="text-decoration: underline; font-family: 'Times New Roman';">Appendix A</font><font style="font-family: 'Times New Roman';"> (each, a &ldquo;Fund&rdquo; and collectively, the &ldquo;Funds&rdquo;). Your oral comments are summarized below to the best of our understanding, followed by the Fund&rsquo;s responses.</font>&#160;</p>
        <div style="text-align: left;">
        <table border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse; width:100%;margin-left:0%;">


                <tr>
                    <td valign="top" style="width:7.69%;white-space:nowrap;">
                    <p style="margin-top:0pt;margin-bottom:0pt;font-weight:bold; font-weight:bold;text-transform:uppercase;font-family:'Times New Roman';font-size:11pt;font-style:normal;font-variant: normal;">I.</p>
                    </td>
                    <td valign="top">
                    <p style="margin-top:0pt;margin-bottom:0pt;font-weight:bold; font-weight:bold;text-transform:uppercase;font-family:'Times New Roman';font-size:11pt;font-style:normal;font-variant: normal;"><font style="text-decoration: underline;">Form N-CEN COMMENTS</font>&#160;</p>
                    </td>
                </tr>

        </table>
        </div>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&#160;&#160;</p>
        <div style="text-align: left;">
        <table border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse; width:100%;">


                <tr>
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                    <p style="margin-top:0pt;margin-bottom:12pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">1.</p>
                    </td>
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                    <p style="margin-top:0pt;margin-bottom:12pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration: underline;">Comment</font>: &ldquo;The April 30, 2019 Cohen &amp; Steers Low Duration Preferred &amp; Income Fund, Inc. N-CEN and the November 30, 2018 Cohen &amp; Steers MLP &amp; Energy Opportunity Fund, Inc. N-CEN did not include an Internal Control Report. Please re-file each referenced N-CEN with the reports included.&rdquo; &#160;</p>
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        </table>
        </div>
        <p style="margin-bottom:12pt;margin-top:0pt;margin-left:11.54%;text-indent:0%;font-family:'';font-size:11pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration: underline;">Response</font><font style="font-family: 'Times New Roman';">: On Tuesday, June 9, 2020, we re-filed each above-referenced N-CEN with the appropriate Internal Control Report attached. We have also enhanced our internal controls and procedures to ensure this error does not occur in future filings. </font>&#160;</p>
        <div style="text-align: left;">
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                    <p style="margin-bottom:12pt;margin-top:0pt;font-size:11pt; font-size:11pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">2.</p>
                    </td>
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                    <p style="margin-bottom:12pt;margin-top:0pt;font-size:11pt; font-size:11pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration: underline;">Comment</font>: &ldquo;Item B.10 of Form N-CEN asks whether any matters were submitted for a shareholder vote.&#160;&#160;The closed-end funds answered &ldquo;no,&rdquo; but had shareholder meetings during the reporting period.&rdquo;&#160;</p>
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        </table>
        </div>
        <p style="margin-bottom:12pt;margin-top:0pt;margin-left:11.54%;text-indent:0%;font-family:''; font-size:11pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration: underline;">Response</font><font style="font-family: 'Times New Roman';">: Going forward, we will be sure that the closed-end funds answer &ldquo;yes&rdquo; to Form N-CEN Item B.10 for any reporting period during which a shareholder meeting was held. </font>&#160;</p>
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                    <p style="margin-top:0pt;margin-bottom:0pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">3.</p>
                    </td>
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                    <p style="margin-top:0pt;margin-bottom:0pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration: underline;">Comment</font>: &ldquo;Item C.6.e of Form N-CEN asks for information about the types of payments made to securities lending agents.&#160;&#160;The N-CSR answered this question differently than the N-CEN for Cohen &amp; Steers Infrastructure Fund, Inc. and Cohen &amp; Steers Quality Income Fund, Inc. Should these answers be consistent and all reference the types of payments (<font style="font-style: italic;">e.g.</font>, revenue share)?&rdquo; &#160;</p>
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        </table>
        </div>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&#160;&#160;</p>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:'';font-size:11pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration: underline;">Response</font><font style="font-family: 'Times New Roman';">: Going forward the funds will select Item C.6.e.i - revenue sharing split as the payment type made to one or more securities lending agents on Form N-CEN. </font>&#160;</p>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:'';font-size:11pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</p>
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                    <p style="page-break-before:always;">4.</p>
                    </td>
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                    <p style="page-break-before:always;">&#160;</p>
                    <p style="margin-top:0pt;margin-bottom:0pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration: underline;">Comment</font>: &ldquo;Cohen &amp; Steers Alternative Income Fund, Inc. recently changed its fiscal year.&#160;&#160;The independent auditor&rsquo;s internal control report (the &ldquo;report&rdquo;) included in the Fund&rsquo;s Form N-CEN references the full fiscal year ending October 31, 2019 while the audit opinion included in the financial statements references the period from March 1, 2019 through October 31, 2019 (the &ldquo;shortened period&rdquo;). Should the report be revised to make reference to the shortened period? Also, consider whether Item A.1.b should have indicated that the report covered a period of less than 12 months.&rdquo;&#160;&#160;&#160;</p>
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        </table>
        </div>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&#160;&#160;</p>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:'';font-size:11pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration: underline;">Response</font><font style="font-family: 'Times New Roman';">: Per discussion with the Fund&rsquo;s independent auditor, we understand that the report included in Form N-CEN should have referenced the &ldquo;period ended October 31, 2019&rdquo; rather than the &ldquo;year ended October 31, 2019&rdquo;.&#160;&#160;&#160;We do not believe it necessary for the independent auditor to revise its report to reference the shortened period. In the future, when the period is less than 12 months, the Funds will refer to a &ldquo;period&rdquo; rather than a &ldquo;year&rdquo;.&#160;&#160;Also, the Funds will ensure Item A.1.b. indicates that the report covers a period of less than 12 months when applicable.</font>&#160;</p>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&#160;&#160;</p>
        <div style="text-align: left;">
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                    <p style="margin-top:0pt;margin-bottom:0pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">5.</p>
                    </td>
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                    <p style="margin-top:0pt;margin-bottom:0pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration: underline;">Comment</font>: &ldquo;Item B.8.d asks whether a director is a director of any other registered investment company. The Funds appear to answer this question inconsistently.&rdquo;&#160;</p>
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        </table>
        </div>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&#160;&#160;</p>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:'';font-size:11pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration: underline;">Response</font><font style="font-family: 'Times New Roman';">: We will be sure that all the Cohen &amp; Steers Funds answer Item B.8.d of Form N-CEN consistently in future filings. </font>&#160;</p>
        <p style="margin-bottom:12pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&#160;&#160;</p>
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                    <td valign="top" style="width:7.69%;white-space:nowrap;">
                    <p style="margin-top:0pt;margin-bottom:0pt;font-weight:bold; font-weight:bold;text-transform:uppercase;font-family:'Times New Roman';font-size:11pt;font-style:normal;font-variant: normal;">II.</p>
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                    <p style="margin-top:0pt;margin-bottom:0pt;font-weight:bold; font-weight:bold;text-transform:uppercase;font-family:'Times New Roman';font-size:11pt;font-style:normal;font-variant: normal;"><font style="text-decoration: underline;">Form N-CSR COMMENTS</font>&#160;</p>
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        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&#160;&#160;</p>
        <div style="text-align: left;">
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                    <p style="margin-top:0pt;margin-bottom:0pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">1.</p>
                    </td>
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                    <p style="margin-top:0pt;margin-bottom:0pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration: underline;">Comment</font>: &ldquo;The Cohen &amp; Steers MLP Income &amp; Energy Opportunity Fund, Inc.'s asset coverage ratio has decreased to below 300%.&#160;&#160;Please confirm supplementally that it is in compliance with Section 18 of the Investment Company Act.&rdquo;&#160;</p>
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        </table>
        </div>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&#160;&#160;</p>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:'';font-size:11pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration: underline;">Response</font><font style="font-family: 'Times New Roman';">: We confirm that as of the date of this letter, as well as through the fiscal period covered by its most recent annual and semi-annual reports (the &ldquo;period&rdquo;), the Cohen &amp; Steers MLP Income &amp; Energy Opportunity Fund, Inc. (&ldquo;MIE&rdquo;) is and has been in compliance with Section 18 of the Investment Company Act. We acknowledge that during the period, MIE&rsquo;s asset coverage ratio decreased to below 300%. However, the restrictions on dividends in Section 18(a)(1)(B) of the Investment Company Act do not apply to the leverage utilized by MIE as such leverage is a privately arranged bank loan and therefore qualifies for the exception from the definition of &ldquo;senior security&rdquo; for purposes of Section 18(a)(1)(B) included in Section 18(g). We note that MIE is still subject to the asset coverage requirements of Section 18(a) that prevent it from drawing down any additional leverage if its leverage exceeds 33 1/3% of its total managed assets, and we confirm that during the period, MIE refrained from drawing down any additional leverage when its leverage exceeded 33 1/3% of its total managed assets. We therefore respectfully submit that throughout the period, MIE is and has been in compliance with Section 18 of the Investment Company Act.</font>&#160;</p>
        <p style="margin-bottom:12pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&#160;&#160;</p>
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                    <p style="margin-top:0pt;margin-bottom:0pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">2.</p>
                    </td>
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                    <p style="margin-top:0pt;margin-bottom:0pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration: underline;">Comment</font>: &ldquo;The Graphical Report of Holdings chart should reflect the impact of derivatives, but not all do.&#160;&#160;For example, the Cohen &amp; Steers Real Assets Fund, Inc.'s N-CSR includes derivatives within its Graphical Report of Holdings pie chart, but it would also be acceptable to indicate that the chart does not reflect the impact of derivatives.&rdquo;&#160;</p>
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        </table>
        </div>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&#160;&#160;</p>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:'';font-size:11pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration: underline;">Response</font><font style="font-family: 'Times New Roman';">: We will add the requested disclosure in future Form N-CSR filings.</font>&#160;</p>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&#160;&#160;</p>
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                    <p style="margin-top:0pt;margin-bottom:0pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">3.</p>
                    </td>
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                    <p style="margin-top:0pt;margin-bottom:0pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration: underline;">Comment</font>: &ldquo;The Cohen &amp; Steers International Realty Fund, Inc.'s Notes to Financial Statements, in the Securities Transactions, Investment Income and Expense Allocations section, appears to be missing disclosure about REITs.&rdquo;&#160;</p>
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        </table>
        </div>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&#160;&#160;</p>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:'';font-size:11pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration: underline;">Response</font><font style="font-family: 'Times New Roman';">: The disclosure referenced does not apply to International REITs since we do not receive reclassification data from the REITs and therefore do not reclassify dividend income received from those securities.</font>&#160;</p>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&#160;&#160;</p>
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                    <p style="margin-top:0pt;margin-bottom:0pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">4.</p>
                    </td>
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                    <p style="margin-top:0pt;margin-bottom:0pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration: underline;">Comment</font>: &ldquo;The Cohen &amp; Steers MLP &amp; Energy Opportunity Fund, Inc. and the Cohen &amp; Steers Alternative Income Fund, Inc. both indicate that they can invest up to 25% of their total assets in Qualified Publicly Traded Partnerships.&#160;&#160;The Funds should consider, as a best practice, identifying these investments in the schedule of investments and providing the total amount invested in these types of investments.&rdquo;&#160;</p>
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        </table>
        </div>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&#160;&#160;</p>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:'';font-size:11pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration: underline;">Response</font><font style="font-family: 'Times New Roman';">: We will incorporate providing the total amount invested in Qualified Publicly Traded Partnerships as a best practice suggestion for both Funds in future filings. </font>&#160;</p>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&#160;&#160;</p>
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                    <p style="margin-top:0pt;margin-bottom:0pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">5.</p>
                    </td>
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                    <p style="margin-top:0pt;margin-bottom:0pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration: underline;">Comment</font>: &ldquo;The Cohen &amp; Steers Real Assets Fund, Inc. should, as a best practice, disclose that investments in wholly-owned subsidiaries are limited to 25% of the Fund's total assets.&rdquo; &#160;</p>
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        </table>
        </div>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&#160;&#160;</p>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:'';font-size:11pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration: underline;">Response</font><font style="font-family: 'Times New Roman';">: We will incorporate this best practice suggestion, and the Cohen &amp; Steers Real Assets Fund, Inc. will disclose in its future Form N-CSR filings that investments in wholly-owned subsidiaries are limited to 25% of the Fund&rsquo;s total assets.</font>&#160;</p>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&#160;&#160;</p>
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                    <p style="margin-top:0pt;margin-bottom:0pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">6.</p>
                    </td>
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                    <p style="margin-top:0pt;margin-bottom:0pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration: underline;">Comment</font>: &ldquo;The Cohen &amp; Steers Alternative Income Fund, Inc. does not disclose the nature of the audit related service provided in response to Item 4(b) of Form N-CSR.&#160;&#160;Please describe those services in the response letter, and include the disclosure in future filings.&rdquo;&#160;</p>
                    </td>
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        </table>
        </div>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&#160;&#160;</p>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:'';font-size:11pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><a name="_Hlk41902404" style="background-color: yellow;"></a><font style="text-decoration: underline;">Response</font><font style="font-family: 'Times New Roman';">:&#160;&#160;The audit related service was for the Fund&rsquo;s independent auditor&rsquo;s issuance of their consent related to a registration statement filing for the Fund&rsquo;s strategy change and related fiscal <a name="_Hlk41902404" style="background-color: yellow;"></a>year-end change.&#160;&#160;We will ensure we include such disclosure for future N-CSR filings when applicable.</font>&#160;</p>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&#160;&#160;</p>
        <div style="text-align: left;">
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                    <p style="margin-top:0pt;margin-bottom:0pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">7.</p>
                    </td>
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                    <p style="margin-top:0pt;margin-bottom:0pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration: underline;">Comment</font>: &ldquo;Under FASB ASC 825-10-50, Funds have the option whether to fair value their borrowings.&#160;&#160;If the fair value option is not selected, then the Fund should disclose the fair value in the notes to financial statements. Please also see<font style="text-decoration: underline;"> </font>Chapter 7.73 of the July 2019 [Investment Companies &ndash; AICPA Audit and Accounting Guide].&rdquo;&#160;</p>
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        </table>
        </div>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&#160;&#160;</p>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:'';font-size:11pt; font-family:'Times New Roman';font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration: underline;">Response</font><font style="font-family: 'Times New Roman';">: We will ensure that we include disclosure for future N-CSR filings for funds with borrowings.&#160;&#160;</font>&#160;</p>
        <p style="margin-top:0pt;margin-bottom:0pt;margin-left:11.54%;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&#160;&#160;</p>
        <p style="margin-bottom:12pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&#160;&#160;</p>
        <p style="text-align:center;margin-bottom:12pt;margin-top:0pt;text-indent:0%;font-family:'';font-weight:bold; font-size:11.5pt;font-weight:bold;font-family:'Times New Roman';font-style:normal;text-transform:none;font-variant: normal;">*<font style="padding-left: 4em;"></font>*<font style="padding-left: 4em;"></font>*<font style="padding-left: 4em;"></font>*<font style="padding-left: 4em;"></font>*&#160;</p>
        <p style="margin-bottom:12pt;margin-top:12pt;text-indent:0%;font-family:''; font-size:11.5pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Should members of the Staff have any questions or comments regarding the Amendment, they should call the undersigned at 212.822.1640.&#160;</p>
        <p style="margin-bottom:12pt;margin-top:12pt;text-indent:0%;font-size:11.5pt;font-family:''; font-size:11.5pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Very truly yours,&#160;</p>
        <p style="page-break-before:always;">&#160;</p>
        <p style="margin-top:24pt;margin-bottom:12pt;text-indent:0%;font-family:''; font-size:11.5pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration: underline;">/s/ James Giallanza</font><font style="font-family: 'Times New Roman';">__</font>&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11.5pt;font-family:''; font-size:11.5pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">James Giallanza&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11.5pt;font-family:''; font-size:11.5pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Chief Financial Officer&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11.5pt;font-family:''; font-size:11.5pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#160;</p>
        <p><font style="font-size: 11.5pt;">cc:&#160;&#160;&#160;&#160;&#160;&#160;&#160; Dana DeVivo, Cohen &amp; Steers</font></p>
        <p><font style="font-size: 11.5pt;">&#160; &#160; &#160; &#160; &#160; &#160;&#160;</font><font style="font-size: 11.5pt;">&#160;Francis Poli, Cohen &amp; Steers</font></p>
        <p><font style="font-size: 11.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Adam Derechin, Cohen &amp; Steers</font></p>
        <p><font style="font-size: 11.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Albert Laskaj, Cohen &amp; Steers</font></p>
        <p><font style="font-size: 11.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Stephen Murphy, Cohen &amp; Steers</font></p>
        <p><font style="font-size: 11.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Michael Doherty, Ropes &amp; Gray LLP</font></p>
        <font style="padding-left: 4em;"></font>
        <p style="margin-bottom:12pt;margin-top:12pt;text-indent:0%;font-family:''; font-size:11.5pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;text-indent:0%;"><font style="padding-left: 4em;"></font>&#160;</p>
        <font style="padding-left: 4em;"></font>
        <p style="margin-bottom:12pt;margin-top:12pt;text-indent:0%;font-size:11.5pt;font-family:''; font-size:11.5pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;text-indent:0%;"><font style="padding-left: 4em;"></font>&#160;</p>
        <p style="page-break-before:always;">&#160;</p>
        <p style="margin-bottom:8pt;margin-top:0pt;text-indent:0%;font-size:11.5pt;font-family:''; font-size:11.5pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#160;</p>
        <p style="page-break-before:always;">&#160;</p>
        <p style="margin-bottom:12pt;margin-top:12pt;text-indent:0%;font-size:11.5pt;font-family:'';text-align:right; font-weight:bold;font-size:11.5pt;font-family:'Times New Roman';font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration: underline;">Appendix A</font>&#160;</p>
        <p style="margin-bottom:12pt;margin-top:12pt;text-indent:0%;font-size:11.5pt;">&#160;&#160;</p>
        <div style="text-align: left;">
        <table border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse;  width:84.51%;">


                <tr>
                    <td style="width:13.04%;"></td>
                    <td style="width:71.46%;"></td>
                </tr>
                <tr>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt; border-top:solid 1pt ;  border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;  border-top:solid 1pt ;  border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">811-21948&#160;</p>
                    </td>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt; border-top:solid 1pt ;  border-bottom:solid 1pt ;  border-right:solid 1pt ;  border-top:solid 1pt ;  border-bottom:solid 1pt ;  border-right:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Cohen &amp; Steers Closed-End Opportunity Fund, Inc.&#160;</p>
                    </td>
                </tr>
                <tr>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt; border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;  border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">811-21485&#160;</p>
                    </td>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt;border:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Cohen &amp; Steers Infrastructure Fund, Inc.&#160;</p>
                    </td>
                </tr>
                <tr>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt; border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;  border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">811-22455&#160;</p>
                    </td>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt;border:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Cohen &amp; Steers Select Preferred &amp; Income Fund, Inc.&#160;</p>
                    </td>
                </tr>
                <tr>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt; border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;  border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">811-22707&#160;</p>
                    </td>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt;border:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Cohen &amp; Steers Ltd Duration Preferred &amp; Income Fund, Inc.&#160;</p>
                    </td>
                </tr>
                <tr>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt; border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;  border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">811-07154&#160;</p>
                    </td>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt;border:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Cohen &amp; Steers Total Return Realty Fund, Inc.&#160;</p>
                    </td>
                </tr>
                <tr>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt; border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;  border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">811-10481&#160;</p>
                    </td>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt;border:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Cohen &amp; Steers Quality Income Realty Fund, Inc &#160;</p>
                    </td>
                </tr>
                <tr>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt; border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;  border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">811-21326&#160;</p>
                    </td>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt;border:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Cohen &amp; Steers REIT and Preferred and Income Fund, Inc. &#160;</p>
                    </td>
                </tr>
                <tr>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt; border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;  border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">811-22780&#160;</p>
                    </td>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt;border:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Cohen &amp; Steers MLP Income &amp; Energy Opportunity Fund, Inc.&#160;</p>
                    </td>
                </tr>
                <tr>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt; border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;  border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">811-08059&#160;</p>
                    </td>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt;border:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Cohen &amp; Steers Global Realty Shares, Inc.&#160;</p>
                    </td>
                </tr>
                <tr>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt; border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;  border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">811-06302&#160;</p>
                    </td>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt;border:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Cohen &amp; Steers Realty Shares, Inc.&#160;</p>
                    </td>
                </tr>
                <tr>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt; border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;  border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">811-09631&#160;</p>
                    </td>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt;border:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Cohen &amp; Steers Institutional Realty Shares, Inc.&#160;</p>
                    </td>
                </tr>
                <tr>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt; border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;  border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">811-08287&#160;</p>
                    </td>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt;border:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Cohen &amp; Steers Real Estate Securities Fund, Inc.&#160;</p>
                    </td>
                </tr>
                <tr>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt; border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;  border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">811-21677&#160;</p>
                    </td>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt;border:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Cohen &amp; Steers International Realty Fund, Inc.&#160;</p>
                    </td>
                </tr>
                <tr>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt; border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;  border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">811-21488&#160;</p>
                    </td>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt;border:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Cohen &amp; Steers Global Infrastructure Fund Inc&#160;</p>
                    </td>
                </tr>
                <tr>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt; border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;  border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">811-22867&#160;</p>
                    </td>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt;border:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Cohen &amp; Steers MLP &amp; Energy Opportunity Fund, Inc.&#160;</p>
                    </td>
                </tr>
                <tr>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt; border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;  border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">811-21668&#160;</p>
                    </td>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt;border:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Cohen &amp; Steers Alternative Income Fund, Inc.&#160;</p>
                    </td>
                </tr>
                <tr>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt; border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;  border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">811-23097&#160;</p>
                    </td>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt;border:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Cohen &amp; Steers Low Duration Preferred &amp; Income Fund, Inc.&#160;</p>
                    </td>
                </tr>
                <tr>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt; border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;  border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">811-22392&#160;</p>
                    </td>
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                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Cohen &amp; Steers Preferred Securities &amp; Income Fund, Inc.&#160;</p>
                    </td>
                </tr>
                <tr>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt; border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;  border-bottom:solid 1pt ;  border-left:solid 1pt ;  border-right:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">811-22621&#160;</p>
                    </td>
                    <td valign="Top" style="padding-left:5.4pt;padding-right:5.4pt;padding-top:0pt;border:solid 1pt ;">
                    <p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;text-indent:0pt;font-size:10pt;font-family:''; font-size:10pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Cohen &amp; Steers Real Assets Fund, Inc.&#160;</p>
                    </td>
                </tr>

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