EX-FILING FEES

Calculation of Filing Fee Tables

FORM SC TO-I/A

(Form Type)

FlowStone Opportunity Fund

(Exact Name of Registrant as Specified in its Charter)

Table 1: Transaction Value

	Transaction Valuation			Fee rate		Amount of Filing Fee
Fees to Be Paid		-		$	0.0000927		-
Fees Previously Paid	$	9,783,737	(1)			$	906.95
Total Transaction Valuation	$	9,783,737
Total Fees Due for Filing						$	906.95
Total Fees Previously Paid						$	906.95
Total Fee Offsets							-
Net Fee Due						$	0.00

⁽¹⁾ Calculated as the aggregate maximum value of Shares being purchased. The fee of $906.95 was paid in connection with the filing of the Schedule TO-I by FlowStone Opportunity Fund (File No. 005-91554) on October 1, 2021 (the “Schedule TO”). This is the final amendment to the Schedule TO and is being filed to report the results of the offer.

Table 2 – Fee Offset Claims and Sources⁽²⁾

	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
Fee Offset Sources

⁽²⁾ Not applicable.