<SEC-DOCUMENT>0001959173-25-002529.txt : 20250408
<SEC-HEADER>0001959173-25-002529.hdr.sgml : 20250408
<ACCEPTANCE-DATETIME>20250408085821
ACCESSION NUMBER:		0001959173-25-002529
CONFORMED SUBMISSION TYPE:	144
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250408
DATE AS OF CHANGE:		20250408

SUBJECT COMPANY:	

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

	FILING VALUES:
		FORM TYPE:		144
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	811-07528
		FILM NUMBER:		25820410

	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

REPORTING-OWNER:	

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

	FILING VALUES:
		FORM TYPE:		144

	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>144
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
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  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001665198</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000897802</issuerCik>
      <issuerName>SPECIAL OPPORTUNITIES FUND, INC.</issuerName>
      <secFileNumber>811-07528</secFileNumber>
      <issuerAddress>
        <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>
      </issuerAddress>
      <issuerContactPhone>414-765-4319</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Kovitz Investment Group Partners, LLC</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>10% Stockholder</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Fidelity Brokerage Services LLC</name>
        <address>
          <com:street1>245 Summer Street</com:street1>
          <com:city>Boston</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02110</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>1091</noOfUnitsSold>
      <aggregateMarketValue>27073.17</aggregateMarketValue>
      <noOfUnitsOutstanding>2235775</noOfUnitsOutstanding>
      <approxSaleDate>04/08/2025</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Preferred</securitiesClassTitle>
      <acquiredDate>01/26/2022</acquiredDate>
      <natureOfAcquisitionTransaction>open Market Purchase</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Open Market Purchase</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>510</amountOfSecuritiesAcquired>
      <paymentDate>01/26/2022</paymentDate>
      <natureOfPayment>Cash/Check</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Preferred</securitiesClassTitle>
      <acquiredDate>04/26/2022</acquiredDate>
      <natureOfAcquisitionTransaction>open Market Purchase	</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Open Market Purchase	</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>126</amountOfSecuritiesAcquired>
      <paymentDate>04/26/2022</paymentDate>
      <natureOfPayment>Cash/Check</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Preferred</securitiesClassTitle>
      <acquiredDate>02/21/2023</acquiredDate>
      <natureOfAcquisitionTransaction>open Market Purchase	</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Open Market Purchase	</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>455</amountOfSecuritiesAcquired>
      <paymentDate>02/21/2023</paymentDate>
      <natureOfPayment>Cash/Check</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Kovitz Investment Group Par</name>
        <address>
          <com:street1>71 S Wacker Dr Suite 1860</com:street1>
          <com:city>Chicago</com:city>
          <com:stateOrCountry>IL</com:stateOrCountry>
          <com:zipCode>60606</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Special Opportunities Fund</securitiesClassTitle>
      <saleDate>01/09/2025</saleDate>
      <amountOfSecuritiesSold>5986</amountOfSecuritiesSold>
      <grossProceeds>143664.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Kovitz Investment Group Par</name>
        <address>
          <com:street1>71 S Wacker Dr Suite 1860,</com:street1>
          <com:city>Chicago</com:city>
          <com:stateOrCountry>IL</com:stateOrCountry>
          <com:zipCode>60606</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Special Opportunities Fund</securitiesClassTitle>
      <saleDate>02/03/2025</saleDate>
      <amountOfSecuritiesSold>986</amountOfSecuritiesSold>
      <grossProceeds>23664.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Kovitz Investment Group Par</name>
        <address>
          <com:street1>71 S Wacker Dr Suite 1860</com:street1>
          <com:city>Chicago</com:city>
          <com:stateOrCountry>IL</com:stateOrCountry>
          <com:zipCode>60606</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Special Opportunities Fund</securitiesClassTitle>
      <saleDate>02/05/2025</saleDate>
      <amountOfSecuritiesSold>652</amountOfSecuritiesSold>
      <grossProceeds>15804.48</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Kovitz Investment Group Par</name>
        <address>
          <com:street1>71 S Wacker Dr Suite 1860</com:street1>
          <com:city>Chicago</com:city>
          <com:stateOrCountry>IL</com:stateOrCountry>
          <com:zipCode>60606</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Special Opportunities Fund	</securitiesClassTitle>
      <saleDate>02/14/2025</saleDate>
      <amountOfSecuritiesSold>1068</amountOfSecuritiesSold>
      <grossProceeds>25792.20</grossProceeds>
    </securitiesSoldInPast3Months>
    <remarks>shares are being sold on behalf of an underlying shareholder</remarks>
    <noticeSignature>
      <noticeDate>04/08/2025</noticeDate>
      <signature>/s/ Audrey Skillern as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Kovitz Investment Group Partners,</signature>
    </noticeSignature>
  </formData>
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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
