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        <title>AllianzGI Convertible &amp; Income Fund II</title>
        <cusip>018825109</cusip>
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          <isin value="US0188251096"/>
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        <balance>1017847.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>Calamos Convertible and High Income Fund</name>
        <lei>549300S5PS2P178Z6N82</lei>
        <title>Calamos Convertible and High Income Fund</title>
        <cusip>12811P108</cusip>
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          <isin value="US12811P1084"/>
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        <balance>151042.00000000</balance>
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        <curCd>USD</curCd>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>CBRE Clarion Global Real Estate Income Fund</name>
        <lei>549300HYEBBK5ZZO6F11</lei>
        <title>CBRE Clarion Global Real Estate Income Fund</title>
        <cusip>12504G100</cusip>
        <identifiers>
          <isin value="US12504G1004"/>
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        <balance>392132.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>BlackRock Investment Quality Municipal Trust Inc</name>
        <lei>HIQUII1IK2OOB2XHIJ72</lei>
        <title>BlackRock Investment Quality Municipal Trust Inc</title>
        <cusip>09247D105</cusip>
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          <isin value="US09247D1054"/>
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        <balance>115203.00000000</balance>
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        <curCd>USD</curCd>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Adams Diversified Equity Fund Inc</name>
        <lei>5493005W7G81BNPP7M23</lei>
        <title>Adams Diversified Equity Fund Inc</title>
        <cusip>006212104</cusip>
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          <isin value="US0062121043"/>
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        <balance>1020346.00000000</balance>
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        <curCd>USD</curCd>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Nuveen AMT-Free Quality Municipal Income Fund</name>
        <lei>549300OTYQOOXS64NI63</lei>
        <title>Nuveen AMT-Free Quality Municipal Income Fund</title>
        <cusip>670657105</cusip>
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          <isin value="US6706571055"/>
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        <balance>399634.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>AllianzGI Diversified Income &amp; Convertible Fund</name>
        <lei>5493008LTG04SBNLT367</lei>
        <title>AllianzGI Diversified Income &amp; Convertible Fund</title>
        <cusip>01883J108</cusip>
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          <isin value="US01883J1088"/>
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        <balance>41462.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Consumer Discretionary Select Sector SPDR Fund</name>
        <lei>549300CD2I087Y919K79</lei>
        <title>Consumer Discretionary Select Sector SPDR Fund</title>
        <cusip>81369Y407</cusip>
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          <isin value="US81369Y4070"/>
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        <balance>67292.00000000</balance>
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        <curCd>USD</curCd>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>BlackRock MuniHoldings Investment Quality Fund</name>
        <lei>3ZB936ECCHG0HCOPJB28</lei>
        <title>BlackRock MuniHoldings Investment Quality Fund</title>
        <cusip>09254P108</cusip>
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          <isin value="US09254P1084"/>
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        <balance>71725.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>Aberdeen Global Premier Properties Fund</name>
        <lei>2549006N165AK05LKM02</lei>
        <title>Aberdeen Global Premier Properties Fund</title>
        <cusip>00302L108</cusip>
        <identifiers>
          <isin value="US00302L1089"/>
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        <balance>1016047.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>BlackRock Muni Intermediate Duration Fund Inc</name>
        <lei>W7IEW9KTXVCYG8ZQQV11</lei>
        <title>BlackRock Muni Intermediate Duration Fund Inc</title>
        <cusip>09253X102</cusip>
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          <isin value="US09253X1028"/>
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        <balance>70844.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>BlackRock Enhanced Capital and Income Fund Inc</name>
        <lei>YNYNSGFZPAVB3Q7YA123</lei>
        <title>BlackRock Enhanced Capital and Income Fund Inc</title>
        <cusip>09256A109</cusip>
        <identifiers>
          <isin value="US09256A1097"/>
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        <balance>255907.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>3324231.93000000</valUSD>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Tekla Healthcare Investors</name>
        <lei>549300SNASESIFOS6V75</lei>
        <title>Tekla Healthcare Investors</title>
        <cusip>87911J103</cusip>
        <identifiers>
          <isin value="US87911J1034"/>
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        <balance>175538.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>3126331.78000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>BlackRock Municipal Income Quality Trust</name>
        <lei>ZQ1Z8W71OQGQTC6ZJ410</lei>
        <title>BlackRock Municipal Income Quality Trust</title>
        <cusip>092479104</cusip>
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          <isin value="US0924791041"/>
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        <balance>46489.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Eaton Vance Tax-Advantaged Global Dividend Income Fund</name>
        <lei>549300P9NBK8GZ8QI277</lei>
        <title>Eaton Vance Tax-Advantaged Global Dividend Income Fund</title>
        <cusip>27828S101</cusip>
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          <isin value="US27828S1015"/>
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        <balance>534979.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>PIMCO Income Opportunity Fund</name>
        <lei>DXHAUNK4X09LWO5HLA94</lei>
        <title>PIMCO Income Opportunity Fund</title>
        <cusip>72202B100</cusip>
        <identifiers>
          <isin value="US72202B1008"/>
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        <balance>353854.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Kayne Anderson MLP/Midstream Investment Co</name>
        <lei>549300H9ZCLGQEKXQY57</lei>
        <title>Kayne Anderson MLP/Midstream Investment Co</title>
        <cusip>486606106</cusip>
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          <isin value="US4866061066"/>
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        <balance>382603.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>PIMCO Dynamic Income Fund</name>
        <lei>F0MWMXS5YG3P711FB044</lei>
        <title>PIMCO Dynamic Income Fund</title>
        <cusip>72201Y101</cusip>
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          <isin value="US72201Y1010"/>
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        <balance>164109.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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        <name>BlackRock MuniYield Quality Fund Inc</name>
        <lei>TFKEE3VA3GBE5LOK5U77</lei>
        <title>BlackRock MuniYield Quality Fund Inc</title>
        <cusip>09254F100</cusip>
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        <balance>166794.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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        <name>BlackRock Floating Rate Income Strategies Fund Inc</name>
        <lei>UZXE8UOGW61VMG5WLP57</lei>
        <title>BlackRock Floating Rate Income Strategies Fund Inc</title>
        <cusip>09255X100</cusip>
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          <isin value="US09255X1000"/>
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        <balance>39380.00000000</balance>
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        <assetCat>EC</assetCat>
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        <fairValLevel>1</fairValLevel>
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        <name>Eaton Vance Municipal Income Trust</name>
        <lei>549300DINBO2K1M6KL63</lei>
        <title>Eaton Vance Municipal Income Trust</title>
        <cusip>27826U108</cusip>
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          <isin value="US27826U1088"/>
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        <balance>40113.00000000</balance>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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      <invstOrSec>
        <name>BlackRock Municipal Income Trust</name>
        <lei>R3ITLLW1CUEQICP4XR90</lei>
        <title>BlackRock Municipal Income Trust</title>
        <cusip>09248F109</cusip>
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          <isin value="US09248F1093"/>
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        <balance>32916.00000000</balance>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Adams Natural Resources Fund Inc</name>
        <lei>549300LPTQAH0G3NGD42</lei>
        <title>Adams Natural Resources Fund Inc</title>
        <cusip>00548F105</cusip>
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          <isin value="US00548F1057"/>
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        <balance>96077.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>796478.33000000</valUSD>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>BlackRock Municipal 2030 Target Term Trust</name>
        <lei>549300TDIJ2J8F6X3N04</lei>
        <title>BlackRock Municipal 2030 Target Term Trust</title>
        <cusip>09257P105</cusip>
        <identifiers>
          <isin value="US09257P1057"/>
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        <balance>164994.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>3742063.92000000</valUSD>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Nuveen Enhanced Municipal Value Fund</name>
        <lei>42EF8JR28MEPRK5D4S35</lei>
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      <invstOrSec>
        <name>Tekla Life Sciences Investors</name>
        <lei>5493007BYZPSOVVS0M04</lei>
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      <invstOrSec>
        <name>PIMCO MUNICIPAL INCOME FUND</name>
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      <invstOrSec>
        <name>BlackRock MuniVest Fund Inc</name>
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      <invstOrSec>
        <name>Nuveen Real Estate Income Fund</name>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>BlackRock MuniHoldings New York Quality Fund Inc</name>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Nuveen AMT-Free Municipal Credit Income Fund</name>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Templeton Emerging Markets Fund/United States</name>
        <lei>CZCIR4LW4R7Y5KBS5R36</lei>
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          <isin value="US8801911012"/>
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        <name>Bancroft Fund Ltd</name>
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        <fairValLevel>1</fairValLevel>
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        <name>BlackRock Municipal Bond Trust</name>
        <lei>N13FNQG6SVW6WDIWRJ75</lei>
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        <name>JPMorgan Emerging Markets Investment Trust plc</name>
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        <fairValLevel>2</fairValLevel>
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        <name>Flaherty &amp; Crumrine Dynamic Preferred and Income Fund Inc</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Nuveen Real Asset Income and Growth Fund</name>
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        <name>Flaherty &amp; Crumrine Preferred &amp; Income Securities Fund Inc</name>
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        <name>Nuveen Municipal Credit Opportunities Fund</name>
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        <name>Eaton Vance Municipal Bond Fund</name>
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        <name>Templeton Emerging Markets Investment Trust PLC</name>
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        <name>Ellsworth Growth and Income Fund Ltd</name>
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        <name>Nuveen Municipal Value Fund Inc</name>
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        <name>Principal Real Estate Income Fund</name>
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        <name>BlackRock Limited Duration Income Trust</name>
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        <name>Nuveen New York Quality Municipal Income Fund</name>
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        <name>PIMCO Dynamic Credit and Mortgage Income Fund</name>
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        <name>SPDR Gold Shares</name>
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        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>PIMCO High Income Fund</name>
        <lei>TYNS8LL5KA936NJZN198</lei>
        <title>PIMCO High Income Fund</title>
        <cusip>722014107</cusip>
        <identifiers>
          <isin value="US7220141078"/>
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        <balance>597965.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2930028.50000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>BlackRock MuniHoldings Quality Fund Inc</name>
        <lei>NFS78Q54XVQ5XSE3R379</lei>
        <title>BlackRock MuniHoldings Quality Fund Inc</title>
        <cusip>09254A101</cusip>
        <identifiers>
          <isin value="US09254A1016"/>
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        <balance>90736.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1084295.20000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Eaton Vance Senior Income Trust</name>
        <lei>F34RFVU0FGX8OM0KE928</lei>
        <title>Eaton Vance Senior Income Trust</title>
        <cusip>27826S103</cusip>
        <identifiers>
          <isin value="US27826S1033"/>
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        <balance>191911.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>884709.71000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>BlackRock MuniHoldings Quality Fund II Inc</name>
        <lei>V04K6JK5YHD4O5SHSC34</lei>
        <title>BlackRock MuniHoldings Quality Fund II Inc</title>
        <cusip>09254C107</cusip>
        <identifiers>
          <isin value="US09254C1071"/>
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        <balance>74174.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>890088.00000000</valUSD>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Eaton Vance Limited Duration Income Fund</name>
        <lei>NZ7KR43H6Z5W1GY0QX46</lei>
        <title>Eaton Vance Limited Duration Income Fund</title>
        <cusip>27828H105</cusip>
        <identifiers>
          <isin value="US27828H1059"/>
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        <balance>66064.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>698296.48000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Nuveen New York AMT-Free Quality Municipal Income Fund</name>
        <lei>549300V4X2BF3UXSCQ58</lei>
        <title>Nuveen New York AMT-Free Quality Municipal Income Fund</title>
        <cusip>670656107</cusip>
        <identifiers>
          <isin value="US6706561072"/>
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        <balance>57322.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>716525.00000000</valUSD>
        <pctVal>0.267473443575</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Nuveen Municipal Credit Income Fund</name>
        <lei>54930078DL3R0VSYW338</lei>
        <title>Nuveen Municipal Credit Income Fund</title>
        <cusip>67070X101</cusip>
        <identifiers>
          <isin value="US67070X1019"/>
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        <balance>188896.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2657766.72000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Sprott Physical Gold and Silver Trust</name>
        <lei>254900QHJAD5TP2JNM15</lei>
        <title>Sprott Physical Gold and Silver Trust</title>
        <cusip>85208R101</cusip>
        <identifiers>
          <isin value="CA85208R1010"/>
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        <balance>154780.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2262883.60000000</valUSD>
        <pctVal>0.844717586828</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>CA</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>NUVEEN CORE EQUITY ALPHA FUND</name>
        <lei>RXOICX8BWX0J6XOHJ530</lei>
        <title>Nuveen Core Equity Alpha Fund</title>
        <cusip>67090X107</cusip>
        <identifiers>
          <isin value="US67090X1072"/>
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        <balance>406861.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>4361549.92000000</valUSD>
        <pctVal>1.628134086637</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>AllianzGI Convertible &amp; Income Fund</name>
        <lei>549300WT3ICVH2Z06O49</lei>
        <title>AllianzGI Convertible &amp; Income Fund</title>
        <cusip>018828103</cusip>
        <identifiers>
          <isin value="US0188281036"/>
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        <balance>292169.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1092712.06000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>SPDR S&amp;P 500 ETF Trust</name>
        <lei>549300NZAMSJ8FXPQQ63</lei>
        <title>SPDR S&amp;P 500 ETF Trust</title>
        <cusip>78462F103</cusip>
        <identifiers>
          <isin value="US78462F1030"/>
        </identifiers>
        <balance>22321.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>5753237.75000000</valUSD>
        <pctVal>2.147640783922</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Nuveen Tax-Advantaged Dividend Growth Fund</name>
        <lei>P8A4JDNIPXCEKEVC8W52</lei>
        <title>Nuveen Tax-Advantaged Dividend Growth Fund</title>
        <cusip>67073G105</cusip>
        <identifiers>
          <isin value="US67073G1058"/>
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        <balance>91040.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1024200.00000000</valUSD>
        <pctVal>0.382326228547</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>PIMCO Municipal Income Fund III</name>
        <lei>SJUC6WH3GDYFFYIHMV67</lei>
        <title>PIMCO Municipal Income Fund III</title>
        <cusip>72201A103</cusip>
        <identifiers>
          <isin value="US72201A1034"/>
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        <balance>25827.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>274282.74000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Aberdeen Total Dynamic Dividend Fund</name>
        <lei>254900D48NKNOGZ95B43</lei>
        <title>Aberdeen Total Dynamic Dividend Fund</title>
        <cusip>00326L100</cusip>
        <identifiers>
          <isin value="US00326L1008"/>
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        <balance>208577.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1372436.66000000</valUSD>
        <pctVal>0.512320378966</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>BlackRock MuniEnhanced Fund Inc</name>
        <lei>RMI3KDDG32L37MBSL541</lei>
        <title>BlackRock MuniEnhanced Fund Inc</title>
        <cusip>09253Y100</cusip>
        <identifiers>
          <isin value="US09253Y1001"/>
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        <balance>194034.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2068402.44000000</valUSD>
        <pctVal>0.772119218905</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Pioneer Municipal High Income Trust</name>
        <lei>1SKUXW31ZFWF61CETQ82</lei>
        <title>Pioneer Municipal High Income Trust</title>
        <cusip>723763108</cusip>
        <identifiers>
          <isin value="US7237631087"/>
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        <balance>80368.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>909765.76000000</valUSD>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>General American Investors Co Inc</name>
        <lei>254900MHIF9G7IS1T951</lei>
        <title>General American Investors Co Inc</title>
        <cusip>368802104</cusip>
        <identifiers>
          <isin value="US3688021043"/>
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        <balance>192519.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>5280796.17000000</valUSD>
        <pctVal>1.971281862334</pctVal>
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        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>iShares Silver Trust</name>
        <lei>549300K2C2CG14B0ZA09</lei>
        <title>iShares Silver Trust</title>
        <cusip>46428Q109</cusip>
        <identifiers>
          <isin value="US46428Q1094"/>
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        <balance>138787.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1811170.35000000</valUSD>
        <pctVal>0.676096396379</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Eaton Vance Tax Managed Global Buy Write Opportunities Fund</name>
        <lei>549300YMO6N2TLCMXO54</lei>
        <title>Eaton Vance Tax Managed Global Buy Write Opportunities Fund</title>
        <cusip>27829C105</cusip>
        <identifiers>
          <isin value="US27829C1053"/>
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        <balance>590230.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>4403115.80000000</valUSD>
        <pctVal>1.643650319928</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>John Hancock Preferred Income Fund III</name>
        <lei>549300SKQ7P13U1YJN71</lei>
        <title>John Hancock Preferred Income Fund III</title>
        <cusip>41021P103</cusip>
        <identifiers>
          <isin value="US41021P1030"/>
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        <balance>121476.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1659362.16000000</valUSD>
        <pctVal>0.619427530196</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Eaton Vance Tax-Managed Global Diversified Equity Income Fund</name>
        <lei>5493002EIY4NK3I3E865</lei>
        <title>Eaton Vance Tax-Managed Global Diversified Equity Income Fund</title>
        <cusip>27829F108</cusip>
        <identifiers>
          <isin value="US27829F1084"/>
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        <balance>1276021.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>8141013.98000000</valUSD>
        <pctVal>3.038979858937</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>BlackRock MuniYield Quality Fund III Inc</name>
        <lei>UB5J2GS6Q51M6A2L8886</lei>
        <title>BlackRock MuniYield Quality Fund III Inc</title>
        <cusip>09254E103</cusip>
        <identifiers>
          <isin value="US09254E1038"/>
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        <balance>144451.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1846083.78000000</valUSD>
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        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>First Trust Energy Income and Growth Fund</name>
        <lei>549300HRXN2LWON4NG81</lei>
        <title>First Trust Energy Income and Growth Fund</title>
        <cusip>33738G104</cusip>
        <identifiers>
          <isin value="US33738G1040"/>
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        <balance>221644.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1934952.12000000</valUSD>
        <pctVal>0.722303208805</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
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        <name>First Trust New Opportunities MLP &amp; Energy Fund</name>
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        <cusip>69346N107</cusip>
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        <name>ARES DYNAMIC CREDIT ALLOCATION</name>
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        <name>Nuveen Preferred &amp; Income Securities Fund</name>
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        <name>Nuveen Preferred &amp; Income Term Fund</name>
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        <name>Nuveen Floating Rate Income Fund</name>
        <lei>HJXCPP3KYE3BVU373P27</lei>
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        <name>Nuveen Quality Municipal Income Fund</name>
        <lei>549300RDIO25ZNWCOA97</lei>
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        <cusip>67066V101</cusip>
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        <name>PIMCO Income Strategy Fund II</name>
        <lei>RS8VXHJKKVE627NLC573</lei>
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      <invstOrSec>
        <name>PIMCO Corporate &amp; Income Opportunity Fund</name>
        <lei>HDLWHPN6NOUBN66AS151</lei>
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        <balance>79982.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>AllianzGI Equity &amp; Convertible Income Fund</name>
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      </invstOrSec>
      <invstOrSec>
        <name>Nuveen Preferred &amp; Income Opportunities Fund</name>
        <lei>SQSNUOAGTXNFWCFS1I50</lei>
        <title>Nuveen Preferred &amp; Income Opportunities Fund</title>
        <cusip>67073B106</cusip>
        <identifiers>
          <isin value="US67073B1061"/>
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        <balance>493977.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>3625791.18000000</valUSD>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2020-04-29</ncom:dateSigned>
      <ncom:nameOfApplicant>Cohen &amp; Steers Closed-End Opportunity Fund, Inc.</ncom:nameOfApplicant>
      <ncom:signature>Albert Laskaj</ncom:signature>
      <ncom:signerName>Albert Laskaj</ncom:signerName>
      <ncom:title>Treasurer</ncom:title>
    </signature>
  </formData>
  <documents>XXXX</documents>
</edgarSubmission>
