SC TO SC TO-I EX-FILING FEES 0001327228 Alternative Investment Partners Absolute Return Fund N/A 0-11 0001327228 2025-08-25 2025-08-25 0001327228 1 2025-08-25 2025-08-25 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

Table 1: Transaction Valuation

Transaction Valuation

Fee Rate

Amount of Filing Fee

Fees to be Paid 1 $ 43,414,554.00 0.0001531 $ 6,646.77
Fees Previously Paid

Total Transaction Valuation:

$ 43,414,554.00

Total Fees Due for Filing:

$ 6,646.77

Total Fees Previously Paid:

$ 0.00

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 6,646.77

Offering Note

1

The ''X'' designation indicates the information required to be disclosed, as applicable, in tabular format. Add as many rows of each table as necessary

Table 2: Fee Offset Claims and Sources ☑Not Applicable
Registrant or Filer Name Form or Filing Type File Number Initial Filing Date Filing Date Fee Offset Claimed Fee Paid with Fee Offset Source
Fee Offset Claims N/A N/A N/A N/A N/A N/A N/A N/A
Fee Offset Sources N/A N/A N/A N/A N/A N/A N/A N/A