Exhibit 107

 

 

Security Type

Security
Class
Title

Fee
Calculation

Rule

  

Amount
Registered(1)

    

Proposed
Maximum
Offering
Price Per
Unit

    

Maximum
Aggregate
Offering
Price

    

Fee
Rate

    

Amount of
Registration
Fee

  

Equity

Common Shares, without par
value, reserved for
issuance pursuant to the Rocky

Brands, Inc. 2021 Inducement

Rule 457(c) and
Rule 457(h)

                                        
  Option Plan       20,000     $ 45.61 (2)   $ 912,200       0.0000927     $ 85  
                                             

Total Offering Amounts

             $ 893,800             $ 85  

 

                                  
      Total Fee Offsets                               —  
                                   
 Net Fee Due                             $ 85  

 

(1)

This registration statement shall be deemed to cover an indeterminate number of additional common shares, without par value, as may be issuable pursuant to future stock dividends, stock splits, or similar transactions, pursuant to Rule 416(a) and (b) of the Securities Act of 1933, as amended.

 

(2)

Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and (h) of the Securities Act of 1933, as amended. The maximum aggregate offering price is based on a maximum of 20,000 shares registered for issuance under the Rocky Brands, Inc. 2021 Inducement Option Plan, multiplied by $45.61, the average of the high and low prices of the common shares, without par value, of Rocky Brands, Inc. as reported on the Nasdaq Global Select Market on March 8, 2022.