Exhibit 107

 

Calculation of Filing Fee Table

 

Form S-8

(Form Type)

 

Rocky Brands, Inc.

(Exact Name of Registrant as Specified in its Charter)

 

Table 1: Newly Registered Securities

 

Security

Type

  

Security
Class
Title

  

Fee
Calculation

Rule

  

Amount
Registered

  

Proposed
Maximum
Offering
Price Per
Unit

  

Maximum
Aggregate
Offering
Price

  

Fee
Rate

  

Amount of
Registration
Fee

 

Equity

  

Common Shares, without par value

  

Rule 457(c) and
Rule 457(h)

  

500,000(1)

  

$36.82(2)

  

$18,410,000(2)

  

0.00014760

  

$2,717.32
         

Total Offering Amounts

      

$18,410,000

      

$2,717.32

 

        
Total Fee Offsets              

—

 

        
Net Fee Due              

$2,717.32

 

(1)

Represents 500,000 shares of common stock, without par value (“Common Shares”), of Rocky Brands, Inc. reserved for issuance under the Rocky Brands, Inc. 2024 Omnibus Incentive Plan. Pursuant to Rule 416 under the Securities Act of 1934, as amended, this registration statement shall also cover an indeterminate number of additional Common Shares, as may be issuable pursuant to future stock dividends, stock splits or other similar transactions.

 

(2)

Estimated in accordance with Rules 457(c) and (h) of the Securities Act of 1933, as amended, solely for the purpose of calculating the registration fee on the basis of $36.82 per share, which is the average of the high and low prices of Common Shares on June 21, 2024, as reported on NASDAQ.