Exhibit (s)

Calculation of Filing Fee Tables

FORM N-2/A

(Form Type)

BLACKROCK DEBT STRATEGIES FUND, INC.

(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 Stock,   $0.10 par value

Other(1)

16,000,000

$9.39

$150,240,000(1)

$110.20

$16,538.95(2)

Other

Rights to Purchase Common Shares(3)

–

–

–

–

–

–

Fees Previously Paid

Equity

Common Stock, $0.10 par value

457(o)

–

–

$1,000,000

$92.70

$92.70(4)

Other

Rights to Purchase Common Shares(3)

–

–

–

–

–

Carry Forward Securities

Carry Forward Securities

Total Offering Amounts

$150,240,000

$16,538.95

Total Fees Previously Paid

$92.70

Total Fee Offsets

–

Net Fee Due

$16,446.25

(1) The Registrant is relying on Rule 457(c) under the Securities Act of 1933 to calculate the registration fee. The Maximum Aggregate Offering Price is estimated solely for the purpose of determining the registration fee in accordance with Rule 457(c) under the Securities Act of 1933 based on the average of the high and low sales prices of the shares of common shares on December 20, 2022, as reported on the New York Stock Exchange. The proposed maximum offering price per security will be determined, from time to time, by the Registrant in connection with the sale by the Registrant of the securities registered under this Registration Statement.

(2) Amount represents $92.70 previously paid to register $1,000,000 of common shares, plus $16,446.25 to register the additional $149,240,000 of common shares registered hereby.

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

(4) The Registrant previously paid $92.70 in connection with the filing of the Registrant’s Registration Statement on Form N-2 (File No. 333-267429) with the Securities and Exchange Commission on September 14, 2022.