Highland Opportunities & Income Fund SC TO-I
Exhibit 107
Calculation of Filing Fee Table
SC TO-I
(Form Type)
HIGHLAND OPPORTUNITIES AND INCOME FUND
(Exact Name of Registrant as Specified in its Charter)
Table 1: Transaction Valuation
| Transaction Valuation | Fee rate | Amount of Filing Fee | |
| Fees to Be Paid | $100,000,000(1) | 0.0001531% | $15,310(2) |
| Fees Previously Paid | — | — | |
| Total Transaction Valuation | $100,000,000(1) | ||
| Total Fees Due for Filing | $15,310 | ||
| Total Fees Previously Paid | — | ||
| Total Fee Offsets | — | ||
| Net Fee Due | $15,310 |
| (1) | Calculated as the aggregate maximum principal amount of the preferred shares to be issued in exchange for up to 4,000,000 Common Shares in the exchange offer, based upon a price of $10.00 of the liquidation preference of $25.00 per Common Share. |
| (2) | Calculated at $153.10 per $1,000,000 of the Transaction Value. |