EX-FILING FEES

Calculation of Filing Fee Tables

SC TO-I

(Form Type)

PIMCO Corporate & Income Opportunities 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		83,814,500(a)		147.60		12,371.02(b)
Fees Previously Paid		N/A				0.00
Total Transaction Valuation		83,814,500(a)
Total Fees Due for Filing						12,371.02
Total Fees Previously Paid						0.00
Total Fee Offsets						0.00
Net Fee Due						12,371.02

(a) Calculated as the aggregate maximum purchase price to be paid for 3421 shares in the offer, based upon a price of 0.98% of the liquidation preference of $25,000 per share (or $24,500 per share).

(b) Calculated at $147.60 per $1,000,000 of the Transaction Valuation.

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