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

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

239,888,126

$7.20(2)

$1,727,194,507.20

$110.20 Per Million Dollars

$190,336.83(3)

Fees Previously Paid

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Total Offering Amounts

$1,727,194,507.20

$190,336.83

Total Fees Previously Paid

$0.76

Total Fee Offsets

—

Net Fee Due

$190,336.07

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

(2) Net asset value per common share on June 20, 2023.

(3) Transmitted prior to filing.