<SEC-DOCUMENT>0001104659-15-038210-index.html : 20150514
<SEC-HEADER>0001104659-15-038210.hdr.sgml : 20150514
<ACCEPTANCE-DATETIME>20150514165746
ACCESSION NUMBER:		0001104659-15-038210
CONFORMED SUBMISSION TYPE:	N-8F
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20150514
DATE AS OF CHANGE:		20150514

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FIRST OPPORTUNITY FUND INC
		CENTRAL INDEX KEY:			0000790202
		IRS NUMBER:				133341573
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		N-8F
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-04605
		FILM NUMBER:		15863759

	BUSINESS ADDRESS:	
		STREET 1:		2344 SPRUCE STREET
		STREET 2:		SUITE A
		CITY:			BOULDER
		STATE:			CO
		ZIP:			80302
		BUSINESS PHONE:		3034445483

	MAIL ADDRESS:	
		STREET 1:		2344 SPRUCE STREET
		STREET 2:		SUITE A
		CITY:			BOULDER
		STATE:			CO
		ZIP:			80302

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRST FINANCIAL FUND INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRST SAVINGS & BANKING INSTITUTIONS FUND INC
		DATE OF NAME CHANGE:	19860402
</SEC-HEADER>
<DOCUMENT>
<TYPE>N-8F
<SEQUENCE>1
<FILENAME>a15-11586_3n8f.htm
<DESCRIPTION>N-8F
<TEXT>
Document 1 - file: a15-11586_3n8f.htm

</DOCUMENT>
</SEC-DOCUMENT>