EX-FILING FEES

Calculation of Filing Fee Tables

SC TO-I

(Form Type)

PIMCO Income Strategy Fund

(Exact Name of Registrant as Specified in its Charter)

Table 1 to Paragraph (a)(7)

	Transaction Valuation		Fee rate		Amount of         Filing Fee
Fees to Be Paid		42,601,000(a)		110.20		4,694.63(b)
Fees Previously Paid		N/A				N/A
Total Transaction Valuation		42,601,000(a)
Total Fees Due for Filing						4,694.63
Total Fees Previously Paid						4,694.93
Total Fee Offsets						N/A
Net Fee Due						0.00

(a) Calculated as the aggregate maximum purchase price to be paid for 1,808 shares in the offer, based upon a price of 94.25% of the liquidation preference of $25,000 per share (or $23,562.50 per share). The fee of $4,694.63 was paid in connection with the filing of the Schedule TO-I by PIMCO Income Strategy Fund (File No. 005-80794) on August 14, 2023 (the “Schedule TO”). This is the final amendment to the Schedule TO and is being filed to report he results of the offer.

(b) Calculated at $110.20 per $1,000,000 of the Transaction Valuation.

Table 2 to Paragraph (a)(7)

Registrant or Filer Name

Form or Filing Type

File Number

Initial Filing Date

Filing Date

Fee Offset Claimed

Fee Paid with Fee Offset Source

Fee Offset Claims

PIMCO Income Strategy Fund

SC TO-I

005-80794

August 14, 2023

$

4,694.63

Fee Offset Sources

August 14, 2023

$4,694.63