EX-FILING FEES

Calculation of Filing Fee Tables

SC TO-I

(Form Type)

PIMCO Corporate and Income Opportunity Fund

(Exact Name of Registrant as Specified in its Charter)

Table 1 to Paragraph (a)(7)

	Transaction     Valuation		Fee rate		Amount of     Filing Fee
Fees to Be Paid		204,144,000		110.20		22,496.67
Fees Previously Paid		N/A				0.0
Total Transaction Valuation		204,144,000
Total Fees Due for Filing						22,496.67
Total Fees Previously Paid						0.0
Total Fee Offsets						0.0
Net Fee Due						22,496.67

Table 2 to Paragraph (a)(7)

	Registrant or Filer Name	Form or Filing Type	File Number	Initial Filing Date	Filing Date	Fee Offset Claimed	Fee Paid with Fee Offset Source
Fee Offset Claims	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Fee Offset Sources	N/A	N/A	N/A	N/A	N/A	N/A	N/A