Cohen & Steers MLP Income and Energy Opportunity Fund, Inc.

Exhibit (p)

Xxxxx & Steers MLP Income and Energy Opportunity Fund, Inc.

000 Xxxx Xxxxxx

New York, New York 10017

February 8, 2013

Xxxxx & Steers Capital Management, Inc.

000 Xxxx Xxxxxx

New York, New York 10017

Dear Sirs:

Xxxxx & Steers MLP Income and Energy Opportunity Fund, Inc. (the “Fund”) hereby accepts your offer to purchase 5,250 shares of the Fund’s common stock, par value $.001 per share, at a price of $19.10 per share for an aggregate purchase price of $100,275. This agreement is subject to the understanding that you have no present intention of selling or redeeming the shares so acquired.

Sincerely,
Xxxxx & Steers MLP Income and Energy Opportunity Fund, Inc.
By:		/s/ Xxxx X. Xxxxx
		Name: Xxxx X. Xxxxx
		Assistant Secretary

Accepted:

Xxxxx & Steers Capital Management, Inc.

By:		/s/ Xxxx X. Xxxxxxxx
		Name: Xxxx X. Xxxxxxxx
		President