<SEC-DOCUMENT>0001665198-24-000005.txt : 20240917
<SEC-HEADER>0001665198-24-000005.hdr.sgml : 20240917
<ACCEPTANCE-DATETIME>20240917142724
ACCESSION NUMBER:		0001665198-24-000005
CONFORMED SUBMISSION TYPE:	SCHEDULE 13G
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240917

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SPECIAL OPPORTUNITIES FUND, INC.
		CENTRAL INDEX KEY:			0000897802
		ORGANIZATION NAME:           	
		IRS NUMBER:				133702911
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-60797
		FILM NUMBER:		241303633

	BUSINESS ADDRESS:	
		STREET 1:		C/O US BANCORP FUND SERVICES, LLC
		STREET 2:		615 EAST MICHIGAN AVENUE
		CITY:			MILWAUKEE
		STATE:			WI
		ZIP:			53202
		BUSINESS PHONE:		414-765-4319

	MAIL ADDRESS:	
		STREET 1:		C/O US BANCORP FUND SERVICES, LLC
		STREET 2:		615 EAST MICHIGAN AVENUE
		CITY:			MILWAUKEE
		STATE:			WI
		ZIP:			53202

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INSURED MUNICIPAL INCOME FUND INC
		DATE OF NAME CHANGE:	19960213

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PAINEWEBBER PREMIER INSURED MUNICIPAL INCOME FUND INC
		DATE OF NAME CHANGE:	19930714

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Kovitz Investment Group Partners, LLC
		CENTRAL INDEX KEY:			0001665198
		ORGANIZATION NAME:           	
		IRS NUMBER:				475657416
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G

	BUSINESS ADDRESS:	
		STREET 1:		71 S WACKER DR.
		STREET 2:		SUITE 1860
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606
		BUSINESS PHONE:		312-334-7300

	MAIL ADDRESS:	
		STREET 1:		71 S WACKER DR.
		STREET 2:		SUITE 1860
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606
</SEC-HEADER>
<DOCUMENT>
<TYPE>SCHEDULE 13G
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001665198</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>2.75% CONVERTIBLE PREFERRED C</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>08/31/2024</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0000897802</issuerCik>
        <issuerName>SPECIAL OPPORTUNITIES FUND, INC.</issuerName>
        <issuerCusip>84741T401</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>C/O US BANCORP FUND SERVICES, LLC</com:street1>
          <com:street2>615 EAST MICHIGAN AVENUE</com:street2>
          <com:city>MILWAUKEE</com:city>
          <com:stateOrCountry>WI</com:stateOrCountry>
          <com:zipCode>53202</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Kovitz Investment Group Partners, LLC</reportingPersonName>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>2542593.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>2542593.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>2542593.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>52.1</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>SPECIAL OPPORTUNITIES FUND, INC.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>C/O US BANCORP FUND SERVICES, LLC, 615 EAST MICHIGAN AVENUE, MILWAUKEE, WISCONSIN, 53202</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>KOVITZ INVESTMENT GROUP PARTNERS, LLC</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>71 SOUTH WACKER DRIVE, SUITE 1860, CHICAGO, IL 60606</principalBusinessOfficeOrResidenceAddress>
        <citizenship>DELAWARE</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
        <typeOfPersonFiling>IA</typeOfPersonFiling>
      </item3>
      <item4>
        <amountBeneficiallyOwned>2,542,593 SHARES
</amountBeneficiallyOwned>
        <classPercent>52.06%</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>2,542,593
</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>2,542,593</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
        <classOwnership5PercentOrLess>N</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under &amp;#167; 240.14a-11.

</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>Kovitz Investment Group Partners, LLC</reportingPersonName>
      <signatureDetails>
        <signature>Jeremy Wilson</signature>
        <title>Chief Compliance Officer</title>
        <date>09/17/2024</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
