Exhibit t

EX. FILING FEES

Calculation of Filing Fee Tables

Form N-2

(Form Type)

PIMCO Corporate & Income Opportunity 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, $0.00001 par value per share	Rule 456(b) and Rule 457(r)	(1)		(1)	(1)	(2)	(2)
Fees Previously Paid	--	--	--	--		--	--	--	--
Carry Forward Securities
Carry Forward Securities	--	--	--	--			--			--	--	--	--
	Total Offering Amounts						--		--
	Total Fees Previously Paid								--
	Total Fee Offsets								--
	Net Fee Due								--

(1) An indeterminate number of common shares is being registered as may from time to time be offered, on an immediate, continuous or delayed basis, at indeterminate prices.

(2) In accordance with Rule 456(b) and Rule 457(r) under the Securities Act of 1933, as amended, the registrant is deferring payment of all of the registration fees and will pay any registration fees subsequently in advance or on a pay-as-you-go basis.