Exhibit 18

Calculation of Filing Fee Tables

FORM N-14

(Form Type)

The Gabelli Preferred & Income 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(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

Equity

Common Shares of Beneficial Interest, par value $0.001 per share(2)

Other

N/A(2)

N/A(2)

$100,000,000

0.0001531

$15,310

Fees Previously Paid

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Total Offering Amounts

$100,000,000

$15,310

Total Fees Previously Paid

–

Total Fee Offsets

–

Net Fee Due

$15,310

(1)	Estimated solely for the purpose of calculating the registration fee. The amount being registered assumes a dividend of one (1) common share of the Registrant for every twenty (20) common shares held of The Gabelli Dividend & Income Trust. If this ratio changes, the number of shares to be issued will be adjusted accordingly, but the proposed maximum aggregate offering price will remain unchanged.
(2)	No separate consideration will be received for shares to be distributed to the common shareholders of The Gabelli Dividend & Income Trust.