{"url_path":"/sec/cik-0001939433/8-k/2026-06-04/item-3-02","section_key":"item-3-02","section_title":"Item 3.02 Unregistered Sales of Equity Securities.","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-06-04","source_url":"https://www.sec.gov/Archives/edgar/data/1939433/0001939433-26-000088-index.html","accession_number":"0001939433-26-000088","cik":"0001939433","ticker":null,"issuer_name":"Cohen & Steers Income Opportunities REIT, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1939433/0001939433-26-000088-index.html","primary_entity_key":"0001939433","primary_entity_name":"Cohen & Steers Income Opportunities REIT, Inc."},"word_count":201,"has_tables":true,"body_markdown":"Item 3.02.    Unregistered Sales of Equity Securities.\n\nOn June 1, 2026, Cohen & Steers Income Opportunities REIT, Inc. (the “Company”) issued the following shares:\n\nCommon SharesNumber of Shares SoldAggregate Consideration\n\nClass P (1)\n2,532,732$30,927,440\n\nClass B794,222$9,349,500\n\nClass R-I17,403$205,000\n\nClass R-S (2)\n178,415$2,132,500\n\nClass M-I3,139$37,000\n\n________\n\n(1)Aggregate consideration includes gross proceeds related to shares issued to Cohen & Steers Capital Management, Inc., the Company’s external advisor (the “Advisor”), pursuant to the Advisor’s existing commitment to invest an aggregate of $125 million in the Company’s shares of common stock. The Company issued 2,512,259 Class P shares of its common stock to the Advisor for an aggregate purchase price of $30.7 million.\n\n(2)Aggregate consideration includes upfront selling commissions of approximately $30 thousand.\n\nThe offer and sale of these shares were exempt from the registration provisions of the Securities Act of 1933, as amended, pursuant to Section 4(a)(2) and Regulation D promulgated thereunder.\n\nSIGNATURE\n\nPursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.\n\n COHEN & STEERS INCOME OPPORTUNITIES REIT, INC.\n\nDate: June 4, 2026\n\n By:/s/ Arjun Mahalingam\n\n Name:Arjun Mahalingam\n\n Title:Chief Financial Officer & Treasurer"}