<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/twentyfourf2filer" xmlns:com="http://www.sec.gov/edgar/common" xmlns:feec="http://www.sec.gov/edgar/feecommon">
  <schemaVersion>X0101</schemaVersion>
  <headerData>
    <submissionType>24F-2NT</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <!--Field: Pseudo-Tag; ID: Name; Data: Palmer Square Opportunistic Income Fund-->
          <cik>0001608016</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
        <fileNumber>333-196094</fileNumber>
      </filer>
      <flags>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType>N-2</investmentCompanyType>
    </filerInfo>
    <!--Field: Pseudo-Tag; ID: Fee Days; Data:-->
  </headerData>
  <formData>
    <annualFilings>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>Palmer Square Opportunistic Income Fund</nameOfIssuer>
          <addressOfIssuer>
            <street1>1900 Shawnee Mission Parkway</street1>
            <street2>Suite 315</street2>
            <city>Mission Woods</city>
            <state>KS</state>
            <country>X1</country>
            <zipCode>66205</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportClassName>
            <rptIncludeAllFlag>true</rptIncludeAllFlag>
          </reportClassName>
        </item2>
        <item3>
          <investmentCompActFileNo>811-22969</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-196094</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>07/31/2024</lastDayOfFiscalYear>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>156982385.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>78660060.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>0.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>78660060.00</totalAvailableRedemptionCredits>
          <netSales>78322325.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>0.00</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.000153100</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>11991.15</registrationFeeDue>
        </item5>
        <item7>
          <interestDue>0.00</interestDue>
          <!--Field: Pseudo-Tag; ID: Fee Days; Data:-->
        </item7>
        <item8>
          <totalOfRegistrationFeePlusAnyInterestDue>11991.15</totalOfRegistrationFeePlusAnyInterestDue>
        </item8>
        <item9>
          <explanatoryNotes>The issuer may provide any information it believes would be helpful in understanding the information reported in response to any item of this Form. To the extent responses relate to a particular item, provide the item number(s), as applicable.</explanatoryNotes>
        </item9>
        <signature>
          <signature>/s/ Rita Dam</signature>
          <nameAndTitle>Rita Dam, Treasurer and Principal Financial Officer</nameAndTitle>
          <signatureDate>10/21/2024</signatureDate>
        </signature>
      </annualFilingInfo>
    </annualFilings>
  </formData>
</edgarSubmission>
