EXHIBIT (s)(ii)

Calculation of Filing Fee Tables

Form N-2

(Form Type)

Cohen & Steers Real Estate Opportunities and Income Fund

(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		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(1)(2)		Equity		Common Shares, $.001 par value		457	(o)		2,850,000	$	20.00	$	65,000,000.00		.0000927	$	6,025.50
Fees Previously Paid(2)		Equity		Common Shares, $.001 par value		457	(b)		19,500,000	$	20.00	$	390,000,000.00		.0000927	$	36,153.00
Carry Forward Securities
Carry Forward Securities		—		—		—			—				—						—		—		—		—
Total Offering Amounts												$	390,000,000			$	36,153.00
Total Fees Previously Paid																	36,153.00
Total Fee Offsets																	—
Net Fee Due																$	0

(1) Estimated solely for the purpose of determining the registration fee.

(2) Registrant has previously submitted filing fees in an amount sufficient to register $390,000,000 in Common Shares. This Amended and Restated Fee Exhibit is being filed to revise the previously filed Fee Exhibit, which was filed with the Commission on February 23, 2022 (SEC Accession No. 0001193125-22-048921) as Exhibit (s) to Registrant’s Registration Statement on Form N-2 (333-258180; 811-23720).