Filing Details

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 SCHEDULE 13G UNDER THE SECURITIES EXCHANGE ACT OF 1934 COHEN & STEERS CLOSED-END OPPORTUNITY FUND INC -------------------------------------------------- (NAME OF ISSUER) CLASS A COMMON STOCK -------------------------------------------------- (TITLE OF CLASS OF SECURITIES) 19248P106 -------------------------------------------------- (CUSIP NUMBER) June 30, 2016 -------------------------------------------------- (DATE OF EVENT WHICH REQUIRES FILING OF THIS STATEMENT) CHECK THE APPROPRIATE BOX TO DESIGNATE THE RULE PURSUANT TO WHICH THIS SCHEDULE IS FILED: {X} RULE 13D-1(B) { } RULE 13D-1(C) { } RULE 13D-1(D) *The remainder of this cover page shall be filled out for a reporting persons initial filing on this form with respect to the subject class of securities,and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page. The information required in the remainder of this cover page shall not be deemed to be ""filed"" for the purpose of Section 18 of the Securities Exchange Act of 1934 (""Act"") or otherwise subject to the liabilities of that section of the Act but shall be subject to all other provisions of the Act (however, see the notes.) PAGE 1 OF 4

CUSIP NO. 19248P106 SCHEDULE 13G PAGE 2 OF 4 (1) NAME AND IRS NUMBER OF REPORTING PERSONS FINANCIAL & INVESTMENT MANAGEMENT GROUP, LTD. (#38-2562340) (2) CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP A.............{ } B.............{ } (3) SEC USE ONLY (4) CITIZENSHIP OR PLACE OF ORGANIZATION MICHIGAN NUMBER OF SHARES OF: (5) SOLE VOTING POWER NONE (6) SHARED VOTING POWER 1,239,512 (7) SOLE DISPOSITIVE POWER NONE (8) SHARED DISPOSITIVE POWER 1,239,512 (9) AGGREGATE AMOUNT BENEFICIALLY OWNED 1,239,512 *SEE NOTE 1* (10) CHECK IF AGGREGATE AMOUNT EXCEEDS CERTAIN SHARES { } (11) PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9 4.56% (12) TYPE OF REPORTING PERSON IA CUSIP 19248P106 SCHEDULE 13G PAGE 3 OF 4 ITEM 1 (A) NAME OF ISSUER COHEN & STEERS CLOSED-END OPPORTUNITY FUND INC ITEM 1 (B) ADDRESS OF ISSUER COHEN & STEERS CAPITAL MANAGEMENT 280 PARK AVENUE 10TH FLOOR NEW YORK, NY 10017 ITEM 2 (A) NAME OF PERSON FILING FINANCIAL & INVESTMENT MANAGEMENT GROUP, LTD ITEM 2 (B) ADDRESS OF PERSON FILING 111 CASS ST. TRAVERSE CITY, MI 49684 ITEM 2 (C) CITIZENSHIP MICHIGAN ITEM 2 (D) TITLE OF CLASS OF SECURITIES CLASS A COMMON STOCK ITEM 2 (E) CUSIP NO. 19248P106 ITEM 3 THIS STATEMENT IS BEING FILED BY AN INVESTMENT ADVISOR IN ACCORDANCE WITH RULE 13D-1(B)(1)(ii)(E).