Item 5.03. Amendments to Articles of Incorporation or Bylaws; Change in Fiscal


           Year.

The Board of Trustees of Cohen & Steers Real Estate Opportunities and Income Fund, a registered closed-end management investment company (the "Fund"), has approved amended and restated Bylaws for the Fund (the "Amended and Restated Bylaws"), effective as of March 15, 2023. The Amended and Restated Bylaws have been updated to reflect current best practices and to amend stale portions to reflect new provisions of Maryland law, including adding disclosure regarding virtual meetings and shareholder proxy proposals. The Amended and Restated Bylaws are attached hereto as Exhibit 3.2 and are incorporated herein by reference.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.

3.2 - Amended and Restated Bylaws of the Cohen & Steers Real Estate Opportunities and Income Fund, dated March 15, 2023.

104 - Cover Page Interactive Data File - the cover page XBRL tags are embedded within the Inline XBRL document.

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