Company:

High Income Securities Fund

Exhibit:

EX-FILING FEES • 04/16/2024

Section:

Calculation of Filing Fees Table Form N-2

Subsection:

Preamble

Table 1 of 1

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 of beneficial interest, no par value per share

457(o)

$5,000,000 (1)

0.00014760

$738.00

Fees to Be Paid

Other

Rights to Purchase common shares of beneficial interest (2)

457(g)

Fees Previously Paid

Carry Forward Securities

Carry Forward Securities

Total Offering Amounts

$5,000,000.00

$738.00

Total Fees Previously Paid

Total Fee Offsets

Net Fee Due

$738.00

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

(2) Evidencing the rights to subscribe for common shares of beneficial interest of the Registrant being registered herewith. Pursuant to Rule 457(g) of the Securities Act of 1933, no separate registration fee is required for the rights because the rights are being registered on the same registration statement as the common shares of beneficial interest of the Registrant underlying the rights.