form13d.htm

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

SCHEDULE 13D
Under the Securities Exchange Act of 1934
(Amendment No.  )

___________

Cohen & Steers Select Utility Fund, Inc.
-------------------------------------------------------------------------------
(Name of Issuer)


Common Stock
-------------------------------------------------------------------------------
(Title of Class of Securities)


19248A109
----------------------------------------
(CUSIP Number)

Full Value Advisors L.L.C.
Park 80 West, Plaza Two, Suite 750
Saddle Brook, NJ 07663
Tel. (201) 556-0092

With a copy to:

Stephen P. Wink, Esq.
Cahill/Wink LLP
5 Penn Plaza
23rd Floor
New York, NY 10001
(646) 378-2105
-------------------------------------------------------------------------------
(Name, Address and Telephone Number of Person Authorized to Receive Notices and Communications)


September 27, 2007
-------------------------------------------------------------------------------
(Date of Event Which Requires Filing of this Statement)

If the filing person has previously filed a statement on Schedule 13G to report the acquisition that is the subject of this Schedule 13D, and is filing this schedule because of ss.ss.240.13d-1(e), 240.13d-1(f) or 240.13d-1(g), check the following box.  [  ]

Note:  Schedules filed in paper format shall include a signed original and five copies of the schedule, including all exhibits.  See ss. §240.13d-7 for other parties to whom copies are to be sent.

*The remainder of this cover page shall be filled out for a reporting person’s initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter disclosures provided in a prior cover page.

The information required on the remainder of this cover page shall not be deemed to be “filed” for the purpose of Section 18 of the Securities Exchange Act of 1934 (“Act”) or otherwise subject to the liabilities of that section of the Act but shall be subject to all other provisions of the Act (however, see the Notes).
 
 
 
 
 
 

------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Full Value Advisors L.L.C.
                22-3813015
------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
WC
------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
New Jersey
------------------------------------------------------------------------------------------------------------
Number of                                  7           Sole Voting Power                    737,495
------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                               8           Shared Voting Power                     0
------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                            9           Sole Dispositive Power             737,495
------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                           10           Shared Dispositive Power             0
------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,625,408
----------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
----------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
6.1%
----------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
OO
---------------------------------------------------------------------------------------------------------------------------------------------
 
 
------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Full Value Partners L.P.
22-3813020
------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
WC
------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
Delaware
------------------------------------------------------------------------------------------------------------
Number of                               7           Sole Voting Power                                  0
------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                            8           Shared Voting Power                       707,895
------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                         9           Sole Dispositive Power                           0
------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                         10           Shared Dispositive Power              707,895
------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,625,408
------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
6.1%
------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
PN
---------------------------------------------------------------------------------------------------------------------------------
 
 
------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Bulldog Investors I, LLC
74-3225389
------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
WC
------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
Delaware
------------------------------------------------------------------------------------------------------------
Number of                            7           Sole Voting Power                               0
------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                         8           Shared Voting Power                    873,850
------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                       9           Sole Dispositive Power                       0
------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                       10           Shared Dispositive Power           873,850
------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,625,408
------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
6.1%
------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
OO
------------------------------------------------------------------------------------------------------------------------------
 

------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Opportunity Partners L.P.
11-3132092
------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
WC
------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
Ohio
------------------------------------------------------------------------------------------------------------
Number of                                7           Sole Voting Power                            0
------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                             8           Shared Voting Power                  437,285
------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                           9           Sole Dispositive Power                    0
------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                           10           Shared Dispositive Power        437,285
------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,625,408
------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
6.1%
------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
PN
---------------------------------------------------------------------------------------------------------------------------------
 
 
------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Calapasas Investment Partners L.P.
95-4463608
------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
WC
------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
California
------------------------------------------------------------------------------------------------------------
Number of                                 7           Sole Voting Power                            0
------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                              8           Shared Voting Power                 124,355
------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                           9           Sole Dispositive Power                     0
------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                            10           Shared Dispositive Power        124,355
------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,625,408
------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
6.1%
------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
PN
---------------------------------------------------------------------------------------------------------------------------------
 
 
------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Opportunity Income Plus Fund L.P.
20-1384166
------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
WC
------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
Delaware
------------------------------------------------------------------------------------------------------------
Number of                               7           Sole Voting Power                            0
------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                            8           Shared Voting Power                  101,350
------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                          9           Sole Dispositive Power                    0
------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                          10           Shared Dispositive Power        101,350
------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,625,408
------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
6.1%
------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
PN
------------------------------------------------------------------------------------------------------------------------------

 
------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Full Value Special Situations Fund, LP
20-5465325
------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
WC
------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
Delaware
------------------------------------------------------------------------------------------------------------
Number of                              7           Sole Voting Power                         0
------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                           8           Shared Voting Power                73,065
------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                         9           Sole Dispositive Power                 0
------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                         10           Shared Dispositive Power      73,065
------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,625,408
------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
6.1%
------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
PN
-------------------------------------------------------------------------------------------------------------------------------

 
------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Full Value Offshore Partners L.P.
98-0516495
------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
WC
------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
Cayman Islands
------------------------------------------------------------------------------------------------------------
Number of                       7           Sole Voting Power                             0
------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                    8           Shared Voting Power                   29,600
------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                  9           Sole Dispositive Power                     0
------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                  10           Shared Dispositive Power        29,600
------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,625,408
------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
6.1%
------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
PN
---------------------------------------------------------------------------------------------------------------------------------

 
------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Mercury Partners L.P.
91-1866104
------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
WC
------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
California
------------------------------------------------------------------------------------------------------------
Number of                              7           Sole Voting Power                                      0
------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                           8           Shared Voting Power                           134,033
------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                         9           Sole Dispositive Power                              0
------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                         10           Shared Dispositive Power                134,033
------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,625,408
------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
6.1%
------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
PN
------------------------------------------------------------------------------------------------------------------------------

 
------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Steady Gain Partners L.P.
11-3601582
------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
WC
------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
California
------------------------------------------------------------------------------------------------------------
Number of                            7           Sole Voting Power                                   0
------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                         8           Shared Voting Power                        114,575
------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                       9           Sole Dispositive Power                           0
------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                       10           Shared Dispositive Power              114,575
------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,625,408
------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
6.1%
------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
PN
------------------------------------------------------------------------------------------------------------------------------


------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Phillip Goldstein
 
------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
PF
------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
U.S.A.
------------------------------------------------------------------------------------------------------------
Number of                             7           Sole Voting Power                                   20,200
------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                          8           Shared Voting Power                                  0
------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                        9           Sole Dispositive Power                          20,200
------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                        10           Shared Dispositive Power                        0
------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,625,408
------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
6.1%
------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
IN
------------------------------------------------------------------------------------------------------------------------------

 
------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
SPAR Advisors L.L.C.
                20-1384114
------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
WC
------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
New York
------------------------------------------------------------------------------------------------------------
Number of                                 7           Sole Voting Power                         975, 200
------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                              8           Shared Voting Power                         0
------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                           9           Sole Dispositive Power                  975, 200
------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                            10           Shared Dispositive Power               0
------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,625,408
------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
6.1%
------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
OO
------------------------------------------------------------------------------------------------------------------------------


------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Kimball & Winthrop, Inc.
                11-3132090
------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
WC
------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
Ohio
------------------------------------------------------------------------------------------------------------
Number of                           7           Sole Voting Power                     446,485
------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                        8           Shared Voting Power                     0
------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                      9           Sole Dispositive Power             446,485
------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                      10           Shared Dispositive Power           0
------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,625,408
------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
6.1%
------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
CO
------------------------------------------------------------------------------------------------------------------------------
 
 
------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Klein, Bogakos and Robertson, Cpas Inc.
                95-4043897
------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
WC
------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
California
------------------------------------------------------------------------------------------------------------
Number of                            7           Sole Voting Power                           124,355
------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                         8           Shared Voting Power                           0
------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                       9           Sole Dispositive Power                   124,355
------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                       10           Shared Dispositive Power                  0
------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,625,408
------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
6.1%
------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
CO
-------------------------------------------------------------------------------------------------------------------------------
 
 
------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Full Value Special Situations Fund GP LLC
                20-5465387
------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
WC
------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
Delaware
------------------------------------------------------------------------------------------------------------
Number of                             7           Sole Voting Power                     73,065
------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                          8           Shared Voting Power                     0
------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                        9           Sole Dispositive Power              73,065
------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                        10           Shared Dispositive Power           0
------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,625,408
------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
6.1%
------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
OO
------------------------------------------------------------------------------------------------------------------------------
 

------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
GSG Capital Advisors LLC
                95-4655639
------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
WC
------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
California
------------------------------------------------------------------------------------------------------------
Number of                             7           Sole Voting Power                              134,033
------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                          8           Shared Voting Power                               0
------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                        9           Sole Dispositive Power                      134,033
------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                        10           Shared Dispositive Power                    0
------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,625,408
------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
6.1%
------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
OO
------------------------------------------------------------------------------------------------------------------------------
 

------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
BJS Management, LLC
                11-3599570
------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
WC
------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
New York
------------------------------------------------------------------------------------------------------------
Number of                               7           Sole Voting Power                          114,575
------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                            8           Shared Voting Power                          0
------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                          9           Sole Dispositive Power                  114,575
------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                          10           Shared Dispositive Power                0
------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,625,408
------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
6.1%
------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
OO
------------------------------------------------------------------------------------------------------------------------------
 
 
------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Barry Swidler
 
------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
PF
------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
U.S.A.
------------------------------------------------------------------------------------------------------------
Number of                          7           Sole Voting Power                             114,575
------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                       8           Shared Voting Power                             0
------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                     9           Sole Dispositive Power                     114,575
------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                     10           Shared Dispositive Power                  0
------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,625,408
------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
6.1%
------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
IN
------------------------------------------------------------------------------------------------------------------------------


------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Glenn Goodstein
 
------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
PF
------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
U.S.A.
------------------------------------------------------------------------------------------------------------
Number of                              7           Sole Voting Power                          134,033
------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                           8           Shared Voting Power                           0
------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                         9           Sole Dispositive Power                  134,033
------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                         10           Shared Dispositive Power                0
------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,625,408
------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
6.1%
------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
IN
------------------------------------------------------------------------------------------------------------------------------
 
 
 
Item 1                                Security and Issuer
 
      The class of equity to which this Statement relates is the common stock, $0.001 par value per share (the “Common Stock”), of Cohen & Steers Select Utility Fund, Inc. (the “Issuer”), which has its principal offices at 280 Park Avenue, New York, NY 10017.
 
Item 2                                Identity and Background
 
     This Statement is filed jointly by Full Value Advisors L.L.C., a New Jersey limited liability company (“Full Value Advisors”), Full Value Partners L.P., a Delaware limited partnership (“FVP”), Bulldog Investors I, LLC, a Delaware limited liability company (“BII”), Opportunity Partners L.P., an Ohio limited partnership (“OP”), Calapasas Investment Partners L.P., a California limited partnership (“CIP”), Opportunity Income Plus Fund L.P., a Delaware limited partnership (“OIP”), Full Value Special Situations Fund LP, a Delaware limited partnership (“FVS”), Full Value Offshore Partners L.P., a Cayman Islands exempted limited partnership (“FVO”), Mercury Partners L.P., a California limited partnership (“MP”), Steady Gain Partners L.P., a California limited partnership (“SGP”), Phillip Goldstein, an individual (“Mr. Goldstein”), SPAR Advisors L.L.C., a New York limited liability company (“SPAR”), Kimball & Winthrop, Inc., an Ohio corporation (“Kimball & Winthrop”), Klein, Bogakos and Robertson, Cpas Inc., a California corporation (“KBR”), Full Value Special Situations Fund GP LLC, a Delaware limited liability company (“FVS GP”), GSG Capital Advisors LLC, a California limited liability company (“GSG Capital”), BJS Management, LLC, a New York limited liability company (“BJS”), Glenn Goodstein, an individual (“Mr. Goodstein”), and Barry Swidler, an individual (“Mr. Swidler” and, collectively with FVP, BII, OP, CIP, OIP, FVS, FVO, MP, SGP, Mr. Goldstein, Full Value Advisors, SPAR, Kimball & Winthrop, KBR, FVS GP, GSG Capital, BJS and Mr. Goodstein, the “Reporting Persons”).  Kimball & Winthrop is an investment advisory firm, Mr. Goldstein is an investment advisor and each of the other Reporting Persons is a private investment partnership or limited liability company, as applicable.
 
    The general partner of FVP is Full Value Advisors, which is controlled by Mr. Goldstein, Steve Samuels (“Mr. Samuels”) and Andrew Dakos (“Mr. Dakos”).  The managing member of BII is SPAR, which is controlled by Mr. Goldstein, Mr. Samuels, Mr. Dakos and Rajeev Das (“Mr. Das”).  The general partner of OP is Kimball & Winthrop, which is controlled by Mr. Goldstein (president and director) and Mr. Samuels (vice president and director).  The general partner of CIP is KBR, which is controlled by Jeff Robertson (president) (“Mr. Robertson”).  The general partner of OIP is SPAR.  The general partner of FVS is FVS GP, which is controlled by Mr. Goldstein, Mr. Samuels and Mr. Dakos.  The general partner of FVO is Full Value Advisors.  The general partner of MP is GSG Capital, which is controlled by Glenn Goodstein (“Mr. Goodstein”).  The general partner of SGP is BJS, which is controlled by Barry Swidler (“Mr. Swidler”).
 
   The principal business address of each Reporting Person that is not a natural person, except for SGP, MP and CIP is Park 80 West, Plaza Two, Suite 750, Saddle Brook, NJ 07663.  The principal business address of SGP is 10 Wenwood Drive, Brookville, NY 11545.  The principal business address of MP is 2308 Camino Robledo, Carlsbad, CA 92009.  The principal business address of CIP is 12237 Sunset Parkway, Los Angeles, CA 90064.
 
               The citizenship, principal business address, present principal occupation or employment, and material occupations, positions, offices or employments (and the principal business and address of any corporation or organization in which such employment is conducted) of each of the above named natural persons (collectively the “Other Persons”) are as follows:
 
·  Mr. Goldstein is a U.S. citizen with a business address of Park 80 West, Plaza Two, Suite 750, Saddle Brook, NJ 07663.  Mr. Goldstein is an investment advisor and a principal of the general partner of three investment partnerships in the Bulldog Investors group of funds: OP, OIP, and FVP.  Mr. Goldstein has been a director of the Mexico Income and Equity Fund since 2000, Brantley Capital Corporation since 2001, the Emerging Markets Telecommunications Fund since 2005 and the First Israel Fund since 2005.
 
      ·  Mr. Samuels is a U.S. citizen with a business address of Park 80 West, Plaza Two, Suite 750, Saddle Brook, NJ 07663.  Mr. Samuels is a principal of the general partner of three investment partnerships in the Bulldog Investors group of funds: OP, OIP, and FVP.
 
·  Mr. Dakos is a U.S. citizen with a business address of Park 80 West, Plaza Two, Suite 750, Saddle Brook, NJ 07663.  Mr. Dakos is an investment advisor and a principal of the general partner of three investment partnerships in the Bulldog Investors group of funds: OP, OIP and FVP, and President of Elmhurst Capital, Inc. an investment advisory firm.  He has been a director of the Mexico Income and Equity Fund since 2001.
 
·  Mr. Das is a citizen of India with a business address of Park 80 West, Plaza Two, Suite 750, Saddle Brook, NJ 07663.  Mr. Das is the chief financial officer and a senior analyst for Kimball & Winthrop and is a principal of SPAR.  He has been a director of the Mexico Income and Equity Fund since 2001.
  
      ·  Mr. Swidler is a U.S. citizen with a business address of 301 Norman Avenue, Brooklyn, NY, 11222.  Mr. Swidler is the Managing Member of BJS.
 
·  Mr. Goodstein is a U.S. citizen with a business address of 2308 Camino Robledo, Carlsbad, CA 92009.  Mr. Goodstein is a registered investment advisor and managing member of the general partner of MP.  He is a director of Mexico Equity and Income Fund.
 
      ·  Mr. Robertson is a U.S. citizen with a business address of 12237 Sunset Parkway, Los Angeles, CA 90064.  Mr. Robertson is the managing partner of KBR.
 
 
During the past five years none of the Reporting Persons or Other Persons has been convicted in a criminal proceeding (excluding traffic violations or similar misdemeanors).
 
During the past five years, none of the Reporting Persons or Other Persons was a party to any civil proceeding of a judicial or administrative body of competent jurisdiction and as a result of such proceeding was or is subject to a judgment, decree or final order enjoining future violations of, or prohibiting or mandating activities subject to, federal or state securities laws, or finding any violation with respect to such laws, except as follows:  In January 2007, the Massachusetts Securities Division filed a complaint against the Reporting Person and a number of affiliated entities and individuals (“Defendants”).  The allegations stem from a website controlled by affiliates of the Reporting Person and material sent via email to an individual requesting information on such website.  The Massachusetts Securities Division alleges that the provision of information on the website and via email constitutes an unregistered public offering of securities in violation of Massachusetts law.  The Defendants have answered these allegations and asserted that they have not violated Massachusetts law because they have not solicited investors over their website or via email and that the materials provided on their website and via email do not constitute a public offering and, in any event, are protected speech under the First Amendment.  The Defendants have also sued the Massachusetts Securities Division in Massachusetts Superior Court alleging violation of their First Amendment rights and have requested an injunction to prevent the Massachusetts Securities Division from pursuing enforcement proceedings against the Defendants.  On July 25, 2007, the presiding officer of the Massachusetts Securities Division ruled that BIGP violated the securities laws by furnishing information about BIGP to a non-accredited investor via the website and email.  The case will now be heard by the Massachusetts Superior Court.
 

Item 3                        Source and Amount of Funds or Other Consideration
  
   
The responses of the Reporting Persons to Row (4) of the cover pages of this Amendment No. 4 are incorporated herein by reference.  All purchases of Common Stock by the Reporting Persons were made in open market transactions.  The aggregate amount of the funds expended by the Reporting Persons for such purchases was $69,387,906.54, in each case including commissions and other execution related costs.
 
  
Item 4                           Purpose of Transaction
 
All of the shares of Common Stock reported herein were acquired for investment purposes.  Each of the Reporting Persons reviews on a continuing basis its investment in the Issuer. Based on such review and depending on the price and availability of the Issuer’s securities, each Reporting Person and its affiliates may acquire, or cause to be acquired, additional securities of the Issuer, in the open market or otherwise, dispose of, or cause to be disposed of, securities of the Issuer, in the open market or otherwise, at any time, or formulate other purposes, plans or proposals regarding the Issuer or any of its securities, to the extent deemed advisable in light of general investment and trading policies of such Reporting Person, its affiliates, the Issuer’s business, financial condition and operating results, general market and industry conditions or other factors.
 
 
      As part of the ongoing evaluation of this investment and investment alternatives, the Reporting Person and its affiliates may consider any or all of the following: (a) the acquisition by any person of additional securities of the Issuer, or the disposition of securities of the Issuer; (b) an extraordinary corporate transaction, such as a merger, reorganization or liquidation, involving the Issuer or any of its subsidiaries; (c) a sale or transfer of a material amount of assets of the Issuer or any of its subsidiaries; (d) any change in the present board of directors or management of the Issuer, including any plans or proposals to change the number or term of trustees or to fill any existing vacancies on the board of directors; (e) any material change in the present capitalization or dividend policy of the Issuer; (f) any other material change in the Issuer’s business or corporate structure; (g) changes in the Issuer’s charter or bylaws or other actions which may impede the acquisition of control of the Issuer by any person; (h) causing a class of securities of the Issuer to be delisted from a national securities exchange or to cease to be authorized to be quoted in an inter-dealer quotation system of a registered national securities association; (i) causing a class of equity securities of the Issuer to become eligible for termination of registration pursuant to Section 12(g)(4) of the Securities Exchange Act of 1934, as amended; or (j) any action similar to any of those enumerated above.
 
 
In addition, from time to time, the Reporting Person and its affiliates may hold discussions with the Issuer regarding the matters described in subparagraphs (a) through (j) above.
 
 
Item 5                          Interest in Securities of the Issuer
 
(a)-(b)     The responses of the Reporting Persons to Rows (7) through (13) of the cover pages and Item 2 of this Statement are incorporated herein by reference.  The responses of the Reporting Persons to Rows (7) through (13) of the cover pages of this Statement include the shares of Common Stock held by the applicable Reporting Person as well as those additional shares of Common Stock as such Reporting Person may be deemed to beneficially own as a control person or a member of a group.  Additionally, the responses of Kimball & Winthrop to Rows (7) through (13) of the cover pages of this Statement, as well as the responses of the other Reporting Persons to Rows (11) through (13) of the cover pages of this Statement,  include 9,200 shares of Common Stock held in discretionary accounts of third parties which are managed by Kimball & Winthrop (the “Managed Accounts”).  As of October 9, 2007, each of the Reporting Persons may be deemed to be the beneficial owner of an aggregate of 2,625,408 shares of Common Stock.  Such shares constitute approximately 6.1% of the issued and outstanding shares of the Common Stock (based upon the 43,320,750 shares of the Common Stock stated to be issued and outstanding by the Issuer in its latest Form N-CSR for the period ending June 30, 2007).  Except with respect to the Managed Accounts, each Reporting Person has the sole or shared power to vote or direct the vote of the shares described in the responses of such Reporting Person to Rows (7) through (13) of the cover pages of this Statement or to dispose or direct the disposition of such shares, in each case as described in such responses.  With respect to the Managed Accounts, Kimball & Winthrop has no power to vote or direct the vote of the 9,200 shares of Common Stock held in the Managed Accounts but has the sole power to dispose or direct the disposition of such shares. 
 
(c)           During the past 60 days, the Reporting Persons have made the following purchases and sales of Common Stock on the open market (each of which has been effected by such Reporting Person identified next to the applicable transaction described below):
 
 
Transaction Type               Reporting Person                           Transaction Date                       Number of Shares                          Price Per Share
                                                 Purchased / Sold                                       ($) 
 
Purchase
CIP
8/3/2007
2,800
25.4325
Purchase
SGP
8/3/2007
2,500
25.4325
Purchase
OP
8/3/2007
9,600
25.4325
Purchase
MP
8/6/2007
3,200
24.6688
Purchase
FVP
8/7/2007
10,625
25.312
Purchase
OP
8/7/2007
7,200
25.312
Purchase
CIP
8/7/2007
2,200
25.312
Purchase
SGP
8/7/2007
2,075
25.312
Purchase
MP
8/8/2007
950
26.0129
Purchase
FVP
8/8/2007
4,400
26.0129
Purchase
OP
8/8/2007
3,200
26.0129
Purchase
CIP
8/8/2007
950
26.0129
Purchase
SGP
8/8/2007
900
26.0129
Purchase
MP
8/9/2007
1,400
25.7573
Purchase
CIP
8/9/2007
1,400
25.7573
Purchase
SGP
8/9/2007
1,200
25.7573
Purchase
OP
8/9/2007
4,700
25.7573
Purchase
FVP
8/9/2007
6,600
25.7573
Purchase
CIP
8/10/2007
4,900
25.198
Purchase
OP
8/10/2007
16,500
25.198
Purchase
MP
8/10/2007
5,058
25.198
Purchase
SGP
8/10/2007
4,200
25.198
Purchase
FVP
8/10/2007
23,200
25.198
Purchase
BII
8/13/2007
4,500
25.2473
Purchase
BII
8/14/2007
33,000
24.7675
Purchase
BII
8/15/2007
25,000
24.5262
Purchase
BII
8/16/2007
16,650
22.4975
Purchase
BII
8/17/2007
50,900
23.2459
Purchase
BII
8/20/2007
5,000
24.23
Purchase
BII
8/22/2007
20,000
24.865
Purchase
BII
8/23/2007
4,000
25.1063
Purchase
BII
8/24/2007
1,600
25.1863
Purchase
BII
8/27/2007
10,400
24.9355
Purchase
BII
8/28/2007
8,700
24.5845
Purchase
BII
8/29/2007
1,600
24.62
Purchase
BII
8/30/2007
15,000
24.8467
Purchase
BII
8/31/2007
9,300
24.7948
Purchase
BII
9/4/2007
7,700
25.411
Purchase
BII
9/5/2007
10,000
25.2761
Purchase
BII
9/7/2007
25,000
25.1676
Purchase
BII
9/10/2007
3,300
24.9712
Purchase
BII
9/11/2007
15,800
25.2919
Purchase
BII
9/12/2007
3,400
25.3312
Purchase
BII
9/13/2007
20,000
25.546
Purchase
BII
9/14/2007
11,300
25.5654
Purchase
BII
9/17/2007
10,500
25.391
Purchase
BII
9/18/2007
5,200
25.625
Purchase
BII
9/19/2007
73,700
26.414
Purchase
BII
9/20/2007
10,400
26.3957
Purchase
BII
9/21/2007
40,000
26.3292
Purchase
BII
9/27/2007
26,500
26.3187
Purchase
BII
9/28/2007
22,100
26.1931
Purchase
BII
10/1/2007
15,300
26.3527
Purchase
BII
10/2/2007
36,400
26.4366
Purchase         
BII
  10/3/2007
 35,300
 26.335
Purchase 
BII
  10/4/2007  7,900  26.4395
Purchase 
BII
  10/5/2007  30,500  26.8123
Purchase 
BII
  10/5/2007  30,000  26.95
Purchase 
BII
  10/8/2007  32,900  26.807
Purchase 
BII
  10/9/2007  195,000  27.0893
 
(d)    None of the Reporting Persons knows of any other person having the right to receive or the power to direct the receipt of dividends from, or the proceeds from the sale of, the shares of Common Stock beneficially owned by such entities.
 
(e)    Not applicable.
 
 
Item 6                          Contracts, Arrangements, Understandings or Relationships with Respect to Securities of the Issuer
 
             None.
 
Item 7                          Material to be Filed as Exhibits
 
                                     1.     Joint Filing Agreement, dated October 9, 2001.
 


SIGNATURE

After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.


Dated:     October 9, 2007
  
 
FULL VALUE ADVISORS L.L.C.
   
 
By: /s/ Andrew Dakos
   
 
Name:  Andrew Dakos
 
Title:    Managing Member
   
   
 
FULL VALUE PARTNERS L.P.
   
 
By:  FULL VALUE ADVISORS L.L.C., general partner
   
 
By: /s/ Andrew Dakos
   
 
Name:  Andrew Dakos  
 
Title:    Managing Member
   
   
 
BULLDOG INVESTORS I, LLC
   
 
By:  SPAR ADVISORS L.L.C., manager
   
 
By: /s/ Rajeev Das 
   
 
Name:  Rajeev Das
 
Title:    Managing Member
   
   
 
OPPORTUNITY PARTNERS L.P.
   
 
By:  KIMBALL & WINTHROP, INC., general partner
   
 
By: /s/ Phillip Goldstein
   
 
Name:  Phillip Goldstein
 
Title:    President
   
   
 
CALAPASAS INVESTMENT PARTNERS L.P.
   
 
By:   KLEIN, BOGAKOS AND ROBERTSON, CPAS INC., general partner
  
   
 
 By: /s/ Jeff Robertson
  
     
  Name:  Jeff Robertson   
  Title:    President   
   
   
 
OPPORTUNITY INCOME PLUS FUND L.P.
  
   
 
By:  SPAR ADVISORS L.L.C., general partner
  
   
  By: /s/ Rajeev Das    
     
 
Name:  Rajeev Das
  
 
Title:    Managing Member
  
   
   
 
FULL VALUE SPECIAL SITUATIONS FUND, LP
  
     
 
By:  FULL VALUE SPECIAL SITUATIONS FUND GP LLC, general partner
  
     
 
By: /s/ Andrew Dakos
  
     
 
Name:  Andrew Dakos
  
 
Title:    Managing Member
  
     
     
 
FULL VALUE OFFSHORE PARTNERS L.P.
  
     
 
By:   FULL VALUE ADVISORS LLC, general partner
  
     
 
By: /s/ Andrew Dakos
  
     
 
Name:  Andrew Dakos
  
 
Title:    Managing Member
  
     
     
 
MERCURY PARTNERS L.P.
  
     
 
By:   GSG CAPITAL ADVISORS LLC, general partner
  
     
 
By: /s/ Glenn Goodstein
  
     
 
Name:  Glenn Goodstein
  
 
Title:    Managing Member
  
     
     
 
STEADY GAIN PARTNERS L.P.
  
     
 
By:   BJS Management, LLC, general partner
  
     
 
By: /s/ Barry Swidler
  
     
 
Name:  Barry Swidler
  
 
Title:    Managing Member
  
     
     
 
SPAR ADVISORS L.L.C.
  
     
 
By: /s/ Rajeev Das
  
     
 
Name:  Rajeev Das
  
 
Title:    Managing Member
  
     
     
 
KIMBALL & WINTHROP, INC.
  
     
 
By: /s/ Phillip Goldstein
  
     
 
Name:  Phillip Goldstein
  
 
Title:    President
  
     
     
 
KLEIN, BOGAKOS AND ROBERTSON CPAS INC.
  
     
 
By: /s/ Jeff Robertson
  
     
 
Name:  Jeff Robertson
  
 
Title:    President
  
     
     
 
FULL VALUE SPECIAL SITUATIONS FUND GP LLC
  
     
 
By: /s/ Andrew Dakos
  
     
 
Name:  Andrew Dakos
  
 
Title:    Managing Member
  
     
     
 
GSG CAPITAL ADVISORS LLC
  
     
 
By: /s/ Glenn Goodstein
  
     
 
Name:  Glenn Goodstein
  
 
Title:    Managing Member
  
     
     
 
BJS MANAGEMENT, LLC
  
     
 
By: /s/ Barry Swidler
  
     
 
Name:  Barry Swidler
  
 
Title:    Managing Member
  
     
     
 
/s/ Phillip Goldstein
  
  Name:  Phillip Goldstein   
     
 
/s/ Barry Swidler
  
  Name:  Barry Swidler   
     
 
/s/ Glenn Goodstein
  
  Name:  Glenn Goodstein