Nuveen Preferred & Income Opportunities Fund (JPC) N-14 8C Registration statement for closed-end investment company

Exhibit (18)

Calculation of Filing Fee Tables

Form N-14

(Form Type)

…………………………………………

Nuveen Preferred & Income Opportunities 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, $0.01 Par Value Per Share

Other

1,000

$6.90(2)

$6,900

$110.20 Per Million Dollars

$0.76

Fees Previously Paid

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Total Offering Amounts

$6,900

$0.76

Total Fees Previously Paid

—

Total Fee Offsets

—

Net Fee Due

$0.76

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

(2) Net asset value per common share on May 5, 2023.