Exhibit (s)

EX-FILING FEES

Calculation of Filing Fee Tables

FORM N-2

(Form Type)

KKR INCOME OPPORTUNITIES FUND

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

	Security  Type	Security Class Title	Fee Calculation 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 shares of beneficial interest, $0.01 par value per share	Rule  457(o)			$	1,000,000	(1)		0.0001102	$	110.20
Fees Previously  Paid
	Total Offering Amounts					$	1,000,000				$	110.20
	Total Fees Previously Paid										$	0.00
	Total Fee Offsets										$	0.00
	Net Fee Due										$	110.20

(1) Estimated pursuant to Rule 457(o) under the Securities Act of 1933, as amended, solely for the purpose of determining the registration fee.