EXHIBIT (s)
Calculation of Filing Fee Tables
Form N-2
(Form Type)
Cohen & Steers Real Estate Opportunities and Income Fund
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered and Carry Forward Securities
| Security |
Security 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, $.001 par value | 457 | (o) | 16,200,000 | (2) | $ | 20.00 | $ | 324,000,000.00 | (1) | .0000927 | $ | 30,034.80 | ||||||||||||||||||||||||||||||
| Fees Previously Paid |
Equity | Common Shares, $.001 par value | 457 | (a) | 50,000 | (3) | $ | 20.00 | (3) | $ | 1,000,000.00 | .0001091 | $ | 109.10 | ||||||||||||||||||||||||||||||
| Carry Forward Securities |
| |||||||||||||||||||||||||||||||||||||||||||
| Carry Forward Securities |
— | — | — | — | — | — | — | — | — | |||||||||||||||||||||||||||||||||||
| Total Offering Amounts |
$ | 325,000,000.00 | $ | 30,143.90 | ||||||||||||||||||||||||||||||||||||||||
| Total Fees Previously Paid |
$109.10 | |||||||||||||||||||||||||||||||||||||||||||
| Total Fee Offsets |
— | |||||||||||||||||||||||||||||||||||||||||||
| Net Fee Due |
$ | 30,034.80 | ||||||||||||||||||||||||||||||||||||||||||
| (1) | Estimated solely for the purpose of determining the registration fee. |
| (2) | This number includes all shares that may be issued pursuant to the Underwriters’ over-allotment option. |
| (3) | Restated to reflect proposed maximum offering price per unit as of February 22, 2022. |