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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Notice of Effectiveness
Effectiveness Date: January 6, 2010
Accession Number: 0001193125-09-252451
Submission Type: POS 8C
CIK: 0001157842
Company Name: COHEN & STEERS QUALITY INCOME REALTY FUND INC
File Number: 333-160355