Special Opportunities Fund 2025年度报告

UNITED STATESSECURITIES AND EXCHANGE COMMISSIONWashington, D.C. 20549 OMB Number:3235-0582 FORM N-PXANNUAL REPORT OF PROXY VOTINGRECORD Form N-PX Estimated average burdenhours per response:20.8 N-PX: Filer Information Filer CIKFiler CCCDate of ReportAre you a Registered Management Investment Company or anInstitutional Manager? 0000897802********06/30/2026Registered Management Investment CompanyForm N-2 Filer (Closed-End InvestmentCompany)Radio button checkedLIVERadio button not checkedTESTCheckbox not checked Filer Investment Company Type Is this a LIVE or TEST Filing? Is this an electronic copy of an official filing submitted inpaper format? Submission Contact Information NamePhone NumberE-mail Address Notification Information Notify via Filing Website only? Checkbox not checked N-PX: Cover Page Name and address of reporting person: SPECIALOPPORTUNITIES FUND,INC. Name of reporting person (For registered management investment companies,provide exact name of registrant as specified in charter) C/O ULTIMUS FUNDSOLUTIONS, LLC Street 1 225 PICTORIA DRIVE,SUITE 450 Street 2 CINCINNATI City OHIO State/Country Zip code and zip code extension or foreign postal code45246 Telephone number of reporting person, including area code:201-556-0092 Name and address of agent for service: 250 Pehle Avenue, Suite 708 Street 1 Street 2 City State/Country CRD Number (if any): Other SEC File Number (if any): Legal Entity Identifier (if any): Report Type (check only one): Registered Management Investment Company.Radio button checkedFund Voting Report (Check here if the registered management investment company held one or more securities it was entitled to vote.)Radio button not checkedFund Notice Report (Check here if the registered management investment company did not hold any securities it was entitled to vote.)Institutional Manager. Radio button not checkedInstitutional Manager Voting Report (Check here if all proxy votes of thisreporting manager are reported in this report.)Radio button not checkedInstitutional Manager Notice Report (Check here if no proxy votes are reported in this report and complete the notice report filing explanation section below)Radio button not checkedInstitutional Manager Combination Report (Check here if a portion of the proxy votes for this reporting manager are reported in this report and a portion are reported by other reportingperson(s).)Do you wish to provide explanatory information pursuant toRadio button not checkedYes Radio button checkedNo Special Instruction B.4?: Additional information: N-PX: Summary - Included Managers Number of Included Institutional Managers:0 Included Institutional Managers:NONE N-PX: Summary - Included Series Number of Series:0 NONE Information about the Series: N-PX: Signature Block Reporting Person:SPECIAL OPPORTUNITIES FUND, INC. By (Signature): /s/ Andrew Dakos By (Printed Signature): /s/ Andrew Dakos By (Title): 08/20/2026 Date: