Exhibit s

EX. FILING FEES

Calculation of Filing Fee Tables

Form N-2

(Form Type)

PIMCO Dynamic Income 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	457(o)	(1)	(1)	$1,000,000,000	$92.70	$92,700
Fees Previously Paid	—	—	—	—	—	—	—	—
Carry Forward Securities
Carry Forward Securities	—	—	—	—		—				—		—		—		—
	Total Offering Amounts					$1,000,000,000		$92,700
	Total Fees Previously Paid							—
	Total Fee Offsets							$92,700
	Net Fee Due							$0

Table 2: Fee Offset Claims and Sources

	Registrant or Filer Name	Form or   Filing Type	File Number	Initial Filing   Date	Filing Date	Fee Offset Claimed	Security Type Associated   with Fee Offset Claimed	Security Title Associated   with Fee Offset Claimed	Unsold Securities Associated   with Fee Offset Claimed	Unsold Aggregate Offering Amount Associated with Fee   Offset Claimed	Fee Paid with Fee Offset Source
Rules 457(b) and 0-11(a)(2)
Rule 457(p)
Fee Offset   Claims	PIMCO Dynamic Credit and Mortgage Income Fund	N-2	333- 249684	10/27/2020		$92,700(2)	Equity	Common Shares		$858,950,511
Fee Offset   Sources	PIMCO Dynamic Credit and Mortgage Income Fund	N-2	333- 249684		10/27/2020						$16,188.18(2)
Fee Offset   Sources	PIMCO Dynamic Credit and Mortgage Income Fund	N-2	333- 232285		12/4/2019						$129,678.80(2)
Fee Offset   Sources	PIMCO Dynamic Income Fund	N-2	333- 250288		11/20/2020						$28,911.50(3)

(1) There are being registered hereunder a presently indeterminate number of common shares to be offered on an immediate, continuous or delayed basis. The proposed maximum offering price per security will be determined, from time to time, by the registrant in connection with the sale by the registrant of the securities registered under this registration statement.

(2) On December 10, 2021, each of PIMCO Dynamic Credit and Mortgage Income Fund (“PCI”) and PIMCO Income Opportunity Fund was reorganized with and into the registrant (the “Reorganization”). On December 4, 2019, PCI, as predecessor-by-Reorganization, paid a net registration fee amount of $129,678.80, in connection with the filing of a registration statement on Form N-2 (333-232285) for the offer and sale of up to $1,000,000,000 of PCI’s common shares (the “Earlier Registration Statement”). On October 27, 2020, PCI paid a net registration fee amount of $16,188.18, after accounting for an offset of $92,911.82 related to unsold securities under the Earlier Registration Statement, in connection with the filing of a registration statement on Form N-2 (333-249684) for the offer and sale of up to $1,000,000,000 of PCI’s common shares (the “PCI Registration Statement”). $858,950,511 remain unsold under the PCI Registration Statement. Pursuant to Rule 457(p) under the Securities Act, a registration fee credit of $93,711.50, the amount of the prior registration fee attributable to the unsold securities under the PCI Registration Statement, is available to offset the current registration fee. Following the filing of this registration statement, $1,012 will remain available to offset future registration fees. In accordance with the notes to Instruction 3.C.i. to Form N-2, this statement confirms that the offerings of unsold common shares previously registered under the PCI Registration Statement and the Earlier Registration Statement have terminated.

(3) The registrant has the following additional source of fee offsets: On November 20, 2020, the registrant paid a net registration fee amount of $28,911.50 in connection with the filing of a registration statement on Form N-2 (333-250288) (the “2020 Registration Statement”), relating to the offer and sale of up to $600,000,000 of the registrant’s common shares. $333,333,164 remain unsold under the 2020 Registration Statement.

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Table 3: Combined Prospectuses

Security Type Security Class Title Amount of Securities Previously Registered Maximum Aggregate
Offering Price of
Securities Previously
Registered Form Type File Number Initial Effective Date

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