Exhibit (s)

EX. FILING FEES

Calculation of Filing Fee Tables

Form N-2

(Form Type)

PIMCO Corporate & Income Strategy Fund

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price(1)

Fee Rate

Amount of Registration Fee

Carry Forward Form Type

Carry Forward File Number

Carry Forward Initial effective date

Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward

Newly Registered Securities

Fees to Be Paid

Equity

Common Shares of Beneficial Interest, $0.00001 par value per share

Rule 457(o)

—

—

$374,000,000

$147.60

$55,202.40

Fees Previously Paid

Equity

Common Shares of Beneficial Interest, $0.00001 par value per share

Rule 457(o)

—

—

$1,000,000

$147.60

$147.60

Carry Forward Securities

Carry Forward Securities

Equity

Common Shares of Beneficial Interest, $0.00001 par value per share

Rule 415(a)(6)

—

$24,099,636(2)

N-2

333-217472

12/3/2020

$2,629.27

Total Offering Amounts

$375,000,000

$55,350

Total Fees Previously Paid

$2,776.87

Total Fee Offsets	$0.00
Net Fee Due	$52,573.13

(1) The registration fee is calculated in accordance with Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”), based on the proposed maximum aggregate offering price.

(2) Pursuant to Rule 415(a)(6) under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement includes $24,099,636 in aggregate principal offering price of unsold securities (the “Unsold Securities”) that were previously registered for sale under the Registrant’s Registration Statement on Form N-2 (File No. 333-217472) initially filed on April 25, 2017, and amended on September 28, 2020 and December 2, 2020, and declared effective on December 3, 2020 (the “Prior Registration Statement”). The Registrant previously paid at filing fees in the aggregate of $2,629.27 relating to the Unsold Securities. Pursuant to Rule 415(a)(6) under the Securities Act, the filing fees previously paid with respect to the Unsold Securities will continue to be applied to such Unsold Securities. Pursuant to Rule 415(a)(6) under the Securities Act, the offering of Unsold Securities under the Prior Registration Statement will be deemed terminated as of the date of effectiveness of this registration statement.

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