EX-FILING FEES 5 exhibit18_ex99z18.htm CALCULATION OF FILING FEE TABLE

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.