SC TO-I/A EX-FILING FEES 0001830926 0-11 0-11 N/A 0001830926 1 2026-03-17 2026-03-17 0001830926 2 2026-03-17 2026-03-17 0001830926 2026-03-17 2026-03-17 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

SC TO

EMERY PARTNERS INCOME CREDIT STRATEGIES FUND

Table 1; Transaction Value

                     
Line Item Type   Notes   Transaction
Valuation
  Fee Rate   Amount
of
Filing Fee
                     
Fees to be Paid   (1)   150,665.00   0.0001381   20.81
Fees Previously Paid   (2)   4,000,000.00       612.40
             
Total Transaction Valuation:   $ 4,150,665.00          
 Total Fees Due for Filing:             $ 633.21
 Total Fees Previously Paid:               612.40
 Total Fee Offsets:               0.00
 Net Fee Due:             $ 20.81

__________________________________________
Offering Note(s)

(1) Calculated as the additional amount of the aggregate maximum value of Shares being purchased.
(2) Calculated as the approximate aggregate maximum value of Shares being purchased. The fee of $612.40 was paid in connection with the filing of the Schedule TO-I by Emery Partners Income Credit Strategies Fund (File No. 005-94046) on September 4, 2025 (the “Schedule TO”). This is the final amendment to the Schedule TO and is being filed to report the results of the offer.