COHEN & STEERS FUNDS
280 Park Avenue, 10th floor
New York, New York 10017
March 22, 2016
VIA EDGAR
Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549
Attention: Tony Burak
Re: | Cohen & Steers MLP Income and Energy Opportunity Fund, Inc. (File No. 811-22780) |
and Cohen & Steers Active Commodities Strategy Fund, Inc. (File No. 811-22938) |
(each a“Corporation” and collectively, the “Corporations”) |
Ladies and Gentlemen:
At the request of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), each Corporation listed above acknowledges the following:
• | the Corporation is responsible for the adequacy and accuracy of the disclosure in the filing; |
• | Staff comments or changes to disclosure in response to Staff comments in the filing reviewed by the Staff do not foreclose the Commission from taking any action with respect to the filing; and |
• | the Corporation may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Sincerely,
COHEN & STEERS FUNDS
| ||
By: | /s/ Tina M. Payne | |
Tina M. Payne Secretary |