Exhibit (s)

Calculation of Filing Fees Tables

Form N-2

(Form Type)

RiverNorth Opportunities 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 (1)

Fee Rate

Amount of Registration Fee (2)

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

Unallocated (Universal) Shelf

Unallocated (Universal) Shelf

457(o)

$144,941,055

$110.20

$15,972.50

Carry Forward Securities (2)

Carry Forward Securities

Unallocated (Universal) Shelf

Unallocated (Universal) Shelf

457(o)

$455,058,945

$109.10

$49,646.93

N-2

333-257554

September 17, 2021

49,646.93

Total Offering Amounts

$600,000,000(3)

$65,619.43

Total Fees Previously Paid

$455,058,945

$109.10

$49,646.93

Total Fee Offsets

—

Net Fee Due

$15,972.50

(1)	Pursuant to Rule 415(a)(6) under the Securities Act of 1933, as amended, this Registration Statement carries forward $455,058,945 of shares of beneficial interest that were previously registered pursuant to Registrant’s Registration Statement on Form N-2 (File No. 333-257554) effective September 17, 2021 (the “Prior Registration Statement”) and which remain unallocated as of the filing date of this Registration Statement (the “Unallocated Shares”).
(2)	Amount represents $49,646.93 previously paid to register $455,058,945 of Unallocated Shares, plus $15,972.50 to hereby register the additional $144,941,055 of an indeterminate principal amount of common or preferred stock or subscription rights to purchase common stock, preferred stock or common and preferred stock as may be sold, from time to time.  Effective October 1, 2022, the filing fee rate was increased to $110.20 per million dollars of the proposed maximum aggregate offering price of the securities to be registered.
(3)	There is being registered hereunder an indeterminate principal amount of common or preferred stock or subscription rights to purchase common stock, preferred stock or common and preferred stock as may be sold, from time to time. In no event will the aggregate offering price of all securities issued from time to time pursuant to this registration statement exceed $600,000,000.