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EXHIBIT (18) 

EX-FILING FEES

 

FEE TABLE FOR

FORM N-14

 

Calculation of Filing Fee Tables

N-14 8C
(Form Type)

 

Eaton Vance Tax-Managed Buy-Write Opportunities 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)           $ 93,933,816 (1)      0.000110200   $ 10,351.51                
                                                               
Fees Previously Paid   Equity   Common shares of beneficial interest, no par value per share     457 (o)           $ 1,000,000 (2)      0.000110200   $ 110.20                
    Total Offering Amounts       $ 94,933,816 (1)         $ 10,461.71                
    Total Fees Previously Paid                     $ 110.20 (3)               
    Total Fee Offsets                     $ 0.00                
    Net Fee Due                     $ 10,351.51                

 

(1)Estimated pursuant to Rules 457(c) and 457(f)(1) under the Securities Act of 1933 solely for the purpose of determining the registration fee, the proposed maximum aggregate offering price is an amount equal to the product of (i) 9,761,832 common shares of Eaton Vance Tax-Managed Buy-Write Strategy Fund, the estimated maximum number of common shares of Eaton Vance Tax-Managed Buy-Write Strategy Fund that may be exchanged for common shares of the Registrant, and (ii) $9.725, the average of the high and low trading price of common shares of Eaton Vance Tax-Managed Buy-Write Strategy Fund on December 19, 2022 (within five business days prior to the date of filing of this Registration Statement).

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

(3)A registration fee of $110.20 was previously paid in connection with the initial filing on November 21, 2022.