Exhibit (18)

 

Calculation of Filing Fee Tables

 

FORM N-14

(Form Type)

 

New FS Specialty Lending 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		 Maximum
Aggregate
Offering Price		 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 457(a) 75,907,730(1) $20.22(1) $1,534,854,300.60(1) 0.0001531 $234,986.19 — — — —
Fees Previously Paid Equity Common Shares of Beneficial Interest, par value $0.001 per share Other 10,000 $3.30 $33,000 0.0001531 $5.05(2) — — — —
Total Offering Amounts   $1,534,887,300.60   $234,991.24        
Total Fees Previously Paid       $5.05        
Total Fee Offsets       —        
Net Fee Due       $234,986.19        

 

(1) Estimated solely for the purpose of calculating the registration fee and calculated pursuant to Rule 457(f)(2) under the Securities Act of 1933, as amended, the proposed maximum aggregate offering price is equal to: (1) $20.22, the net asset value per share of FS Specialty Lending Fund (the securities to be cancelled in the mergers), multiplied by (2) 75,917,730, the maximum number of common shares of beneficial interest of FS Specialty Lending Fund that may be exchanged for common shares of beneficial interest of the Registrant in accordance with the terms of the Agreement and Plan of Reorganization as described in the enclosed Registration Statement.  
(2) Previously paid in connection with the Registrant’s registration statement on Form N-14 (File No. 333- 286859) filed with the Securities and Exchange Commission on April 30, 2025