LCNB (LCNB) S-4 Registration of securities issued in business combination transactions

Exhibit 107.1

Calculation of Filing Fee Tables

Form S-4

Form Type

LCNB Corp.

(Exact Name of Registrant as Specified in is Charter)

Table 1: Newly Registered and Carry Forward Securities

	Security Type	Security Class  Title	Fee Calculation or Carry Forward Rule	Amount Registered	Proposed Maximum Offering Price Per Unit	Maximum Aggregate Offering Price	Fee Rate	Amount of Registration Fee	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, no par value	457(c)	2,139,825 (1)	N/A	$34,056,292 (2)	0.0001102	$3,753.00 (3)	—	—	—	—
Fees Previously Paid		—	—	—	—	—	—	—	—	—	—	—
Carry Forward Securities
	Total Offering Amounts							$3,753.00
	Total Fees Previously Paid							$0.00
	Total Fee Offsets							$0.00
	Net Fee Due							$3,753.00

(1) Represents an estimate of the maximum number of shares of common shares, no par value per share, of LCNB Corp. based upon an estimate of (x) the maximum number of shares of common stock, no par value, of CNNB Bancorp, Inc. outstanding as of July 28, 2023 or issuable or expected to be exchanged in connection with the merger of CNNB Bancorp, Inc. with and into LCNB Corp., collectively equal to 2,884,171, multiplied by (y) the exchange ratio of 0.9274 shares of LCNB Corp. common shares for each share of CNNB Bancorp, Inc. common stock, multiplied by (z) the consideration ratio of 0.8.

(2) Pursuant to Rule 457(c) and (f)(3) under the Securities Act, and estimated solely for the purpose of calculating the registration fee, the proposed maximum aggregate offering price was calculated as (A) the product of (i) $14.76, the average of the high and low prices per share of CNNB Bancorp, Inc. common stock as reported on the OTCQX on July 28, 2023, the latest practicable date prior to the date of filing of this registration statement, and (ii) 2,884,171, the estimated maximum number of shares of common stock of CNNB Bancorp, Inc. that may be exchanged in the merger, multiplied by the consideration ratio of 0.8.

(3) Calculated pursuant to Rule 457 under the Securities Act to be $3,753.00, which is equal to 0.0001102 multiplied by the proposed maximum aggregate offering price of shares of LCNB Corp. common stock of $34,056,292.