EXHIBIT (s)

Calculation of Filing Fee Tables

Form N-2

(Form Type)

JOHN HANCOCK FINANCIAL OPPORTUNITIES 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(1)

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, no par value

Rule 457(c)

Fees Previously Paid

Carry Forward Securities

Carry Forward Securities

Equity

Common Stock

Rule 415(a)(6)

840,764

$27.93

$23,482,538.52

0.00014760

$3,466.03

N-2

333-257411

June 25, 2021

$6,185.97

Total Offering Amounts

$23,482,538.52

$3,466.03

Total Fees Previously Paid

$6,185.97

Total Fee Offsets

—

Net Fee Due

$0.00

⁽¹⁾  Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) under the Securities Act of 1933, as amended, based on the average of the high and low sales prices of the Common Shares of beneficial interest on April 26, 2024 as reported on the New York Stock Exchange.