Exhibit 107
Calculation of Filing Fee Tables
Table 1: Transaction Valuation
| Transaction Valuation | Fee rate | Amount of Filing Fee | ||||||||||
| Fees to Be Paid | $ | 380,400,000.00 | * | 0.00011020 | $ | 41,920.08 | ** | |||||
| Fees Previously Paid | $ | — | $ | — | ||||||||
| Total Transaction Valuation | $ | 380,400,000.00 | ||||||||||
| Total Fees Due for Filing | $ | 41,920.08 | ||||||||||
| Total Fees Previously Paid | $ | — | ||||||||||
| Total Fee Offsets | $ | — | ||||||||||
| Net Fee Due | $ | 41,920.08 | ||||||||||
| * | The transaction valuation is estimated solely for the purpose of calculating the amount of the filing fee pursuant to Rule 0-11 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), based on the product of (i) $60.00 per share, the maximum offering price and (ii) 6,340,000, the maximum number of shares of common stock of The Howard Hughes Corporation to be purchased in the Offer. |
| ** | The amount of the filing fee was calculated in accordance with Rule 0-11 of the Exchange Act, and Fee Rate Advisory #1 for fiscal year 2023 beginning on October 1, 2022, issued on August 26, 2022, by multiplying the transaction valuation by 0.00011020. |
