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CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in the Registration Statement on Form N-2 (No. 333-261239) of our report dated September 28, 2023, relating to the financial statements and financial highlights of RiverNorth Opportunities Fund, Inc., which appear in this Form N-CSR.
/s/Cohen & Company, Ltd
Cohen & Company, Ltd.
Cleveland, Ohio
October 6, 2023