EX-FILING FEES

Calculation of Filing Fee Tables

FORM N-2

(Form Type)

VIRTUS STONE HARBOR EMERGING MARKETS INCOME FUND

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered 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(1)

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, $0.001 par value per share

Rule 457(o)

$1,000,000

0.00014760

$147.60

Fees Previously Paid

Carry Forward Securities

Total Offering Amounts

$1,000,000

$147.60

Total Fees Previously Paid

Total Fee Offsets

Net Fee Due

$147.60

(1) Estimated pursuant to Rule 457(o) under the Securities Act of 1933, as amended, solely for the purpose of determining the registration fee.