EX. FILING FEES

Calculation of Filing Fee Tables

424(b)(5)

(Form Type)

PIMCO Corporate & Income Opportunity 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

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 456(o) and Rule 457(r)

—

—

$750,000,000

$110.20

$82,650(1)

Fees Previously Paid

Carry Forward Securities

Carry Forward Securities

—

—

—

—

Total Offering Amounts

$750,000,000

$82,650

Total Fees Previously Paid

—

Total Fee Offsets

—

Net Fee Due

$82,650

(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, and Rule 457(r) under the Securities Act. In accordance with Rules 456(b) and 457(r) under the Securities Act, the registrant initially deferred payment of all of the registration fee for Registration Statement No. 333-274752.