<SEC-DOCUMENT>0001387131-21-004598-index.html : 20210416
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<ACCEPTANCE-DATETIME>20210416153614
ACCESSION NUMBER:		0001387131-21-004598
CONFORMED SUBMISSION TYPE:	N-2/A
PUBLIC DOCUMENT COUNT:		62
FILED AS OF DATE:		20210416
DATE AS OF CHANGE:		20210416

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Flaherty & Crumrine PREFERRED & INCOME OPPORTUNITY FUND INC
		CENTRAL INDEX KEY:			0000882071
		IRS NUMBER:				954355600
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		N-2/A
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-06495
		FILM NUMBER:		21831355

	BUSINESS ADDRESS:	
		STREET 1:		301 E COLORADO BLVD STE 720
		STREET 2:		C/O FLAHERTY & CRUMRINE INC
		CITY:			PASADENA
		STATE:			CA
		ZIP:			91101
		BUSINESS PHONE:		(626) 795-7300

	MAIL ADDRESS:	
		STREET 1:		301 COLORADO BLVD STE 800
		STREET 2:		C/O FLAHERTY & CRUMRINE INC
		CITY:			PASADENA
		STATE:			CA
		ZIP:			91101

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Flaherty & Crumrine PREFERRED INCOME OPPORTUNITY FUND INC
		DATE OF NAME CHANGE:	20050708

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PREFERRED INCOME OPPORTUNITY FUND INC
		DATE OF NAME CHANGE:	19920929

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Flaherty & Crumrine PREFERRED & INCOME OPPORTUNITY FUND INC
		CENTRAL INDEX KEY:			0000882071
		IRS NUMBER:				954355600
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		N-2/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-252798
		FILM NUMBER:		21831354

	BUSINESS ADDRESS:	
		STREET 1:		301 E COLORADO BLVD STE 720
		STREET 2:		C/O FLAHERTY & CRUMRINE INC
		CITY:			PASADENA
		STATE:			CA
		ZIP:			91101
		BUSINESS PHONE:		(626) 795-7300

	MAIL ADDRESS:	
		STREET 1:		301 COLORADO BLVD STE 800
		STREET 2:		C/O FLAHERTY & CRUMRINE INC
		CITY:			PASADENA
		STATE:			CA
		ZIP:			91101

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Flaherty & Crumrine PREFERRED INCOME OPPORTUNITY FUND INC
		DATE OF NAME CHANGE:	20050708

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PREFERRED INCOME OPPORTUNITY FUND INC
		DATE OF NAME CHANGE:	19920929
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<DOCUMENT>
<TYPE>N-2/A
<SEQUENCE>1
<FILENAME>pfo-n2a_040121.htm
<DESCRIPTION>AMENDMENT TO FORM N-2
<TEXT>
Document 1 - file: pfo-n2a_040121.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(J)
<SEQUENCE>3
<FILENAME>ex99-j.htm
<DESCRIPTION>CUSTODY AGREEMENT
<TEXT>
Document 3 - file: ex99-j.htm

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<DOCUMENT>
<TYPE>EX-99.(K)(II)
<SEQUENCE>4
<FILENAME>ex99-kii.htm
<DESCRIPTION>AMENDMENT TO SERVICE AGREEMENT FOR TRANSFER AGENT SERVICES
<TEXT>
Document 4 - file: ex99-kii.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(K)(III)
<SEQUENCE>5
<FILENAME>ex99-kiii.htm
<DESCRIPTION>ADMINISTRATION AGREEMENT
<TEXT>
Document 5 - file: ex99-kiii.htm

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<TYPE>EX-99.(K)(IV)
<SEQUENCE>6
<FILENAME>ex99-kiv.htm
<DESCRIPTION>AMENDED AND RESTATED COMMITTED FACILITY AGREEMENT
<TEXT>
Document 6 - file: ex99-kiv.htm

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<DOCUMENT>
<TYPE>EX-99.(L)
<SEQUENCE>7
<FILENAME>ex99-l.htm
<DESCRIPTION>OPINION AND CONSENT OF VENABLE LLP
<TEXT>
Document 7 - file: ex99-l.htm

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<DOCUMENT>
<TYPE>EX-99.(N)
<SEQUENCE>8
<FILENAME>ex99-n.htm
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
<TEXT>
Document 8 - file: ex99-n.htm

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Document 9 - file: ex99-j_img001.gif

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Document 10 - file: ex99-j_img002.gif

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Document 11 - file: ex99-j_img003.gif

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Document 12 - file: ex99-j_img004.gif

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Document 13 - file: ex99-j_img005.gif

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Document 14 - file: ex99-j_img006.gif

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<SEQUENCE>15
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<DESCRIPTION>GRAPHIC
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Document 15 - file: ex99-j_img007.gif

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Document 16 - file: ex99-j_img008.gif

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<DESCRIPTION>GRAPHIC
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Document 17 - file: ex99-j_img009.gif

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Document 18 - file: ex99-j_img010.gif

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Document 19 - file: ex99-j_img011.gif

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Document 20 - file: ex99-j_img012.gif

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Document 21 - file: ex99-j_img013.gif

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<DESCRIPTION>GRAPHIC
<TEXT>
Document 22 - file: ex99-j_img014.gif

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<SEQUENCE>23
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<DESCRIPTION>GRAPHIC
<TEXT>
Document 23 - file: ex99-j_img015.gif

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<DESCRIPTION>GRAPHIC
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Document 24 - file: ex99-j_img016.gif

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<TYPE>GRAPHIC
<SEQUENCE>25
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<DESCRIPTION>GRAPHIC
<TEXT>
Document 25 - file: ex99-j_img017.gif

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<TYPE>GRAPHIC
<SEQUENCE>26
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<DESCRIPTION>GRAPHIC
<TEXT>
Document 26 - file: ex99-j_img018.gif

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<SEQUENCE>27
<FILENAME>ex99-j_img019.gif
<DESCRIPTION>GRAPHIC
<TEXT>
Document 27 - file: ex99-j_img019.gif

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<TYPE>GRAPHIC
<SEQUENCE>28
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<DESCRIPTION>GRAPHIC
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Document 28 - file: ex99-j_img020.gif

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<SEQUENCE>29
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<DESCRIPTION>GRAPHIC
<TEXT>
Document 29 - file: ex99-j_img021.gif

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<TYPE>GRAPHIC
<SEQUENCE>30
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<DESCRIPTION>GRAPHIC
<TEXT>
Document 30 - file: ex99-j_img022.gif

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<TYPE>GRAPHIC
<SEQUENCE>31
<FILENAME>ex99-j_img023.gif
<DESCRIPTION>GRAPHIC
<TEXT>
Document 31 - file: ex99-j_img023.gif

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>32
<FILENAME>ex99-j_img024.gif
<DESCRIPTION>GRAPHIC
<TEXT>
Document 32 - file: ex99-j_img024.gif

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>33
<FILENAME>ex99-j_img025.gif
<DESCRIPTION>GRAPHIC
<TEXT>
Document 33 - file: ex99-j_img025.gif

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<TYPE>GRAPHIC
<SEQUENCE>34
<FILENAME>ex99-j_img026.gif
<DESCRIPTION>GRAPHIC
<TEXT>
Document 34 - file: ex99-j_img026.gif

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<TYPE>GRAPHIC
<SEQUENCE>35
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<DESCRIPTION>GRAPHIC
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Document 35 - file: ex99-j_img027.gif

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<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>36
<FILENAME>ex99-j_img028.gif
<DESCRIPTION>GRAPHIC
<TEXT>
Document 36 - file: ex99-j_img028.gif

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>37
<FILENAME>ex99-j_img029.gif
<DESCRIPTION>GRAPHIC
<TEXT>
Document 37 - file: ex99-j_img029.gif

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>38
<FILENAME>ex99-kii001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 38 - file: ex99-kii001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>39
<FILENAME>ex99-kiii001.jpg
<DESCRIPTION>GRAPHIC
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Document 39 - file: ex99-kiii001.jpg

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<TYPE>GRAPHIC
<SEQUENCE>40
<FILENAME>ex99-kiii002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 40 - file: ex99-kiii002.jpg

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<TYPE>GRAPHIC
<SEQUENCE>41
<FILENAME>ex99-kiii003.jpg
<DESCRIPTION>GRAPHIC
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Document 41 - file: ex99-kiii003.jpg

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<SEQUENCE>42
<FILENAME>ex99-kiii004.jpg
<DESCRIPTION>GRAPHIC
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Document 42 - file: ex99-kiii004.jpg

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<TYPE>GRAPHIC
<SEQUENCE>43
<FILENAME>ex99-kiii005.jpg
<DESCRIPTION>GRAPHIC
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Document 43 - file: ex99-kiii005.jpg

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<TYPE>GRAPHIC
<SEQUENCE>44
<FILENAME>ex99-kiii006.jpg
<DESCRIPTION>GRAPHIC
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Document 44 - file: ex99-kiii006.jpg

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<TYPE>GRAPHIC
<SEQUENCE>45
<FILENAME>ex99-kiii007.jpg
<DESCRIPTION>GRAPHIC
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Document 45 - file: ex99-kiii007.jpg

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<SEQUENCE>46
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<DESCRIPTION>GRAPHIC
<TEXT>
Document 46 - file: ex99-kiii008.jpg

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<FILENAME>ex99-kiii009.jpg
<DESCRIPTION>GRAPHIC
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Document 47 - file: ex99-kiii009.jpg

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<SEQUENCE>48
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<DESCRIPTION>GRAPHIC
<TEXT>
Document 48 - file: ex99-kiii010.jpg

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<TYPE>GRAPHIC
<SEQUENCE>49
<FILENAME>ex99-kiii011.jpg
<DESCRIPTION>GRAPHIC
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Document 49 - file: ex99-kiii011.jpg

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<SEQUENCE>50
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Document 50 - file: ex99-kiii012.jpg

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<DESCRIPTION>GRAPHIC
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Document 51 - file: ex99-kiii013.jpg

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<DESCRIPTION>GRAPHIC
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Document 52 - file: ex99-kiii014.jpg

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<SEQUENCE>53
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<DESCRIPTION>GRAPHIC
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Document 53 - file: ex99-kiii015.jpg

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<TYPE>GRAPHIC
<SEQUENCE>54
<FILENAME>ex99-kiii016.jpg
<DESCRIPTION>GRAPHIC
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Document 54 - file: ex99-kiii016.jpg

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Document 55 - file: ex99-kiii017.jpg

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<TEXT>
Document 56 - file: pfon2001.jpg

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Document 57 - file: pfon2002.jpg

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<TEXT>
Document 58 - file: pfon2003.jpg

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<SEQUENCE>59
<FILENAME>willkie.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 59 - file: willkie.jpg

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<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>60
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<DESCRIPTION>GRAPHIC
<TEXT>
Document 60 - file: ex99-l_img01.jpg

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<TYPE>GRAPHIC
<SEQUENCE>61
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<DESCRIPTION>GRAPHIC
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Document 61 - file: ex99-l_img02.jpg

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<TYPE>GRAPHIC
<SEQUENCE>62
<FILENAME>kpmg-logo.jpg
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Document 62 - file: kpmg-logo.jpg

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<TYPE>GRAPHIC
<SEQUENCE>63
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<DESCRIPTION>GRAPHIC
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Document 63 - file: kpmg-logo1.jpg

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