EX-FILING FEES

FEE TABLE FOR

FORM N-14

Calculation of Filing Fee Tables

N-14 8C/A
(Form Type)

abrdn Income Credit Strategies Fund
(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

	Security Type	Security Class Title	Fee Calculation 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, no par value per share		457(c)			$	437,250,816.44			0.00014760	$	64,538.22
Fees Previously Paid	Equity	Common shares of beneficial interest, no par value per share		457(o)			$	1,000,000	(1)		0.00014760	$	147.60
	Total Offering Amounts						$	438,250,816.44	(2)			$	64,685.82
	Total Fees Previously Paid											$	147.60	(3)
	Total Fee Offsets											$	0.00
	Net Fee Due											$	64,538.22

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

(2) Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(f)(1) promulgated under the Securities Act of 1933, the proposed maximum aggregate offering price is an amount equal to the sum of the product of 33,291,015 common shares of First Trust High Income Long/Short Fund, the estimated maximum number of common shares of First Trust High Income Long/Short Fund that may be cancelled in the merger and exchanged for common shares of the Registrant, and $11.30 the average of the high and low trading price of common shares of First Trust High Income Long/Short Fund on December 7, 2023 (within five business days prior to the date of filing of this Registration Statement), and the product of 10,143,247 common shares of First Trust/abrdn Global Opportunity Income Fund, the estimated maximum number of common shares of First Trust/abrdn Global Opportunity Income Fund that may be cancelled in the merger and exchanged for common shares of the Registrant, and $6.02, the average of the high and low trading price of common shares of First Trust/abrdn Global Opportunity Income Fund on December 7, 2023 (within five business days prior to the date of filing of this Registration Statement).

(3) A registration fee of $147.60 was previously paid in connection with the initial filing on October 24, 2023.