EX-FILING FEES 3 fp0094187-1_ex9928s.htm

Exhibit(s)

Calculation of Filing Fee Tables

FORM N-2

(Form Type)

Saba Capital Income & Opportunities Fund

(Exact Name of Registrant as Specified in its Charter)

Table 1 — Newly Registered and Carry Forward Securities

| 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 | 457(o) | — | — | $1,000,000 | $153.10 | $153.10 | — | — | — | —
| Other | Rights to Purchase Common Shares of Beneficial Interest(1) Warrants(1) |  |  |  |  |  |  |  |  |  |
Fees Previously Paid |  |  |  |  |  |  |  |  |  |  |  |
Carry Forward Securities
Carry Forward Securities |  |  |  |  |  |  |  |  |  |  |  |
| Total Offering Amounts | $1,000,000 |  | $153.10 |  |  |  |
| Total Fees Previously Paid |  |  | $0 |  |  |  |
| Total Fee Offsets |  |  |  |  |  |  |
| Net Fee Due |  |  | $153.10 |  |  |  |

| (1) | No separate consideration will be received by the Registrant. Any shares issued pursuant to an offering of rights to purchase shares of beneficial interest, including any shares issued pursuant to an over-subscription privilege or a secondary over-subscription privilege, will be shares registered under this Registration Statement.