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		9,696,000(a)		147.60		1,431.13(b)
Fees Previously Paid		N/A				0.00
Total Transaction Valuation		9,696,000(a)
Total Fees Due for Filing						1,431.13
Total Fees Previously Paid						0.00
Total Fee Offsets						0.00
Net Fee Due						1,431.13

(a) Calculated as the aggregate maximum purchase price to be paid for 404 shares in the offer, based upon a price of 96% of the liquidation preference of $25,000 per share (or $24,000 per share).

(b) Calculated at $147.60 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

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Fee Offset Sources

N/A

N/A

N/A

N/A

N/A

N/A

N/A