Exhibit (s)

Calculation of Filing Fee Tables

FORM N-2

(Form Type)

KKR Real Estate Select Trust Inc.

(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 (1)		    Proposed
Maximum
Offering
Price Per
Unit		    Maximum Aggregate
Offering Price (2)		    Fee Rate    Amount of
Registration
Fee (3)		    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

Stock

   457(o)   $3,000,000,000       $3,000,000,000    0.0000927    $278,100              
                         

Fees

Previously

Paid

   —     —     —     —      —      —      —      —      —      —      —      —  
Carry Forward Securities
                         

Carry

Forward

Securities

   —     —     —     —      —      —      —      —      —      —      —      —  
                   
    Total Offering Amounts       $3,000,000,000       $278,100 (3)              
                   
    Total Fees Previously Paid                          
                   
    Total Fee Offsets                          
                   
    Net Fee Due         $278,100 (3)         $278,100 (3)                    

 

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Table 3: Combined Prospectuses

 

             
Security Type    Security
Class Title		    Amount of
Securities
Previously
Registered (4)		    Maximum
Aggregate
Offering Price of
Securities
Previously
Registered (4)		    Form
Type		    File Number    Initial Effective Date
             
Equity    Common
Stock		    $2,000,000,000    $2,000,000,000    N-2    333-238753    May 18, 2021

 

(1)

The Registrant hereby offers up to an additional $3,000,000,000 of common stock pursuant to this Registration Statement, for a maximum aggregate amount of $5,000,000,000 of common stock, including the Prior Registration Statement, as amended hereby. The offering currently includes Class S Common Stock, Class D Common Stock, Class U Common Stock and Class I Common Stock.

 

(2)

Estimated pursuant to Rule 457(o) under the Securities Act of 1933, as amended, solely for the purpose of determining the registration fee.

 

(3)

Calculated pursuant to Rule 457(o) and paid in connection with the filing of this Registration Statement on April 25, 2022. Amount represents $278,100 to register the additional $3,000,000,000 of shares of common stock registered hereby under this Registration Statement, for a total maximum offering price under the Registration Statement, including the Prior Registration Statement, of $5,000,000,000. Effective October 1, 2021, the filing fee rate was reduced to $92.70 per million dollars of the proposed maximum aggregate offering price of the securities to be registered, which rate is currently in effect.

 

(4)

Pursuant to Rule 429 under the Securities Act of 1933, as amended, the prospectus in this Registration Statement also relates to the offering of $2,000,000,000 of shares of common stock that were previously registered pursuant to the Prior Registration Statement. $259,600 was previously paid by the Fund to register $2,000,000,000 of shares of common stock under the Prior Registration Statement.

 

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