EX - FILING FEES

Calculation of Filing Fee Tables

SC TO-I
(Form Type)

SPECIAL OPPORTUNITIES FUND, INC.
(Exact Name of Registrant as Specified in its Charter)

Table 1: Transaction Valuation

	Transaction Valuation		Fee rate		Amount of Filing Fee
Fees to Be Paid	$	19,087,500(a)	$	92.70	$	1,769.41(b)
Fees Previously Paid	$	N/A			$	—
Total Transaction Valuation	$	19,087,500			$	—
Total Fees Due for Filing					$	1,769.41
Total Fees Previously Paid					$	—
Total Fee Offsets						—
Net Fee Due					$	1,769.41

(a) The transaction valuation is estimated solely for purposes of calculating the filing fee. The amount is based upon the offer to purchase up to 1,250,000 shares of common stock of Special Opportunities Fund, Inc. based upon a price of $15.27 (97% the net asset value per share at February 22, 2022.

(b) Calculated as 100% of the Transaction Valuation.