OTHER REQUIRED INFO

COHEN & STEERS LOW DURATION PREFERRED AND
INCOME FUND, INC.
280 Park Avenue
New York, New York 10017

June 30, 2018

COHEN & STEERS CAPITAL MANAGEMENT, INC.
280 Park Avenue
New York, New York 10017

Dear Sirs:

Cohen & Steers Low Duration Preferred and Income
Fund, Inc. ("We", "Us" or the "Company") herewith
confirms its agreement (the "Agreement") pursuant to
which Cohen & Steers Capital Management, Inc. ("You")
will waive certain of its fees and/or reimburse the
Company for expenses incurred as follows:

1.	Reference is made to the Investment Advisory
Agreement, dated September 30, 2015, between the
Company and You (the "Investment Advisory
Agreement").

2.	Pursuant to Paragraph 6 of the Investment
Advisory Agreement, We have agreed to pay You a
monthly fee at an annualized rate of 0.65% of the
Company's average daily net assets (the "Investment
Advisory Fee").

3.	Notwithstanding Paragraph 6 of the Investment
Advisory Agreement, You agree that through June 30,
2020, You will waive a portion of the Investment
Advisory Fee and/or reimburse the Company so that the
Company's total annual operating expenses (excluding
acquired fund fees and expenses, taxes and
extraordinary expenses) do not exceed 0.90% for Class
A shares, 1.55% for Class C shares, 0.55% for Class F
shares, 0.55% for Class I shares, 1.05% for Class R
shares, 0.90% for Class T shares and 0.55% for Class Z
shares.

4.	Unless specified otherwise in a duly executed,
written agreement between You and the Company,
beginning with the period July 1, 2020 and thereafter,
You shall be entitled to the Investment Advisory Fee as
specified in Paragraph 2 of this Agreement and shall
have no obligation to waive any portion of the
Investment Advisory Fee and/or reimburse any of the
Company's expenses unless otherwise required by law
or pursuant to a written duly executed agreement
between the Company and You.

5.	This Agreement may only be amended or
terminated prior to its expiration date by agreement
between Us and You and will terminate automatically in
the event of termination of the Investment Advisory
Agreement.

6.	This Agreement shall be construed in
accordance with the laws of the State of New York,
provided, however, that nothing herein shall be
construed as being inconsistent with the Investment
Company Act of 1940, as amended.

If the foregoing is in accordance with your
understanding, will You kindly so indicate by signing and
returning to Us the enclosed copy hereof.


Very truly yours,

COHEN & STEERS LOW DURATION PREFERRED AND
INCOME FUND, INC.



By:		/s/ Dana DeVivo
Name:		Dana DeVivo
Title:		Assistant Secretary


Agreed to and Accepted as of the date
first set forth above.

COHEN & STEERS CAPITAL MANAGEMENT, INC.



By:		/s/ James Giallanza
Name:		James Giallanza
Title:		Executive Vice President

INTERNAL CONTROL RPT

Report of Independent Registered Public
Accounting Firm

To the Board of Directors and Shareholders of
Cohen & Steers Low Duration Preferred and Income
Fund, Inc.

In planning and performing our audit of the financial
statements of Cohen & Steers Low Duration Preferred
and Income Fund, Inc. (the "Fund") as of and for the year
ended April 30, 2019, in accordance with the standards
of the Public Company Accounting Oversight Board
(United States) (PCAOB), we considered the Fund's
internal control over financial reporting, including
controls over safeguarding securities, as a basis for
designing our auditing procedures for the purpose of
expressing our opinion on the financial statements and to
comply with the requirements of Form N-CEN, but not
for the purpose of expressing an opinion on the
effectiveness of the Fund's internal control over financial
reporting.  Accordingly, we do not express an opinion on
the effectiveness of the Fund's internal control over
financial reporting.

The management of the Fund is responsible for
establishing and maintaining effective internal control
over financial reporting. In fulfilling this responsibility,
estimates and judgments by management are required to
assess the expected benefits and related costs of controls.
A company's internal control over financial reporting is a
process designed to provide reasonable assurance
regarding the reliability of financial reporting and the
preparation of financial statements for external purposes
in accordance with generally accepted accounting
principles. A company's internal control over financial
reporting includes those policies and procedures that (1)
pertain to the maintenance of records that, in reasonable
detail, accurately and fairly reflect the transactions and
dispositions of the assets of the company; (2) provide
reasonable assurance that transactions are recorded as
necessary to permit preparation of financial statements
in accordance with generally accepted accounting
principles, and that receipts and expenditures of the
company are being made only in accordance with
authorizations of management and directors of the
company; and (3) provide reasonable assurance
regarding prevention or timely detection of unauthorized
acquisition, use or disposition of a company's assets that
could have a material effect on the financial statements.

Because of its inherent limitations, internal control over
financial reporting may not prevent or detect
misstatements. Also, projections of any evaluation of
effectiveness to future periods are subject to the risk that
controls may become inadequate because of changes in
conditions, or that the degree of compliance with the
policies or procedures may deteriorate.

A deficiency in internal control over financial reporting
exists when the design or operation of a control does not
allow management or employees, in the normal course of
performing their assigned functions, to prevent or detect
misstatements on a timely basis. A material weakness is a
deficiency, or a combination of deficiencies, in internal
control over financial reporting, such that there is a
reasonable possibility that a material misstatement of the
company's annual or interim financial statements will
not be prevented or detected on a timely basis.

Our consideration of the Fund's internal control over
financial reporting was for the limited purpose described
in the first paragraph and would not necessarily disclose
all deficiencies in internal control over financial reporting
that might be material weaknesses under standards
established by the PCAOB. However, we noted no
deficiencies in the Fund's internal control over financial
reporting and its operation, including controls over
safeguarding securities, that we consider to be a material
weakness as defined above as of April 30, 2019.
This report is intended solely for the information and use
of the Board of Directors of Cohen & Steers Low Duration
Preferred and Income Fund, Inc. and the Securities and
Exchange Commission and is not intended to be and
should not be used by anyone other than these specified
parties.



/s/PricewaterhouseCoopers LLP
New York, New York
June 21, 2019