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

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

—

—

—

—

—

—

—

—

—

—

—

—

Fees Previously Paid

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Carry Forward Securities

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

Carry Forward Securities

Unallocated (Universal) Shelf

Unallocated (Universal) Shelf

457(o)

$144,941,055

$110.20

$15,972.50

N-2

333-274473

February 28, 2024

$15,972.50

Total Offering Amounts

$600,000,000(2)

$65,619.43

Total Fees Previously Paid

$600,000,000

$65,619.43

Total Fee Offsets

---

Net Fee Due

$0.00

(1) 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.

(2) Pursuant to Rule 415(a)(6) under the Securities Act of 1933, as amended (the "Securities Act"), the Registrant is carrying forward to this Registration Statement the $600,000,000 aggregate offering price of unsold shares of beneficial interest that the Registrant previously registered for sale pursuant to prior Registration Statements on Form N-2 (File No. 333-257554 and File No. 333-274473) (the "Prior Registration Statements"). Filing fees have been previously paid in connection with these unsold shares of beneficial interest. Pursuant to Rule 415(a)(6) under the Securities Act, the filing fee previously paid with respect to such unsold shares of beneficial interest will continue to be applied to such unsold shares of beneficial interest. Pursuant to Rule 415(a)(6) under the Securities Act, the offering of unsold shares of beneficial interest under the Prior Registration Statements will be deemed terminated as of the date of effectiveness of this Registration Statement.