Exhibit 107
Calculation of Filing Fee Tables
424(b)(2)
(Form Type)
KKR Real Estate Finance 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 | 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, par value $0.01 per share | 457(o) | 3,800,000 | $19.70 | $74,860,000.00 | .0000927 | $6,940.00 | | | | |
| Fees Previously Paid | | | | | | | | | | | | |
| Carry Forward Securities |
| Carry Forward Securities | Equity | Common Stock, par value $0.01 per share, for resale by selling stockholders | 415(a)(6) | 40,385,086 | $20.43 | $825,067,306.98 | .0000927 | $102,720.88 | S-3 | 333-226167 | 8/2/2018 | $102,720.88 |
| | Total Offering Amounts | | $74,860,000.00 | | $6,940.00 (1) | | | | |
| | Total Fees Previously Paid | | | | | | | | |
| | Total Fee Offsets | | | | $6,020.00 (2) | | | | |
| | Net Fee Due | | | | $920.00 | | | | |
Table 2: Fee Offset Claims and Sources
| | Registrant or
Filer Name | Form or
Filing Type | File
Number | Initial
Filing Date | Filing Date | Fee Offset
Claimed | Security Type
Associated with
Fee Offset Claimed | Security Title
Associated with
Fee Offset Claimed | Unsold
Securities
Associated with
Fee Offset Claimed | Unsold Aggregate
Offering Amount
Associated with
Fee Offset Claimed | Fee Paid with
Fee Offset Source |
| Rules 457(b) and 0-11(a)(2) |
| Fee Offset Claims | | | | | | | | | | | |
| Fee Offset Sources | | | | | | | | | | | |
| Rule 457(p) |
| Fee Offset Claims | KKR Real Estate Finance Trust Inc. | S-3 | 333-229043 | 12/27/2018 | | $6,020.00 | Equity | Common Stock, par value $0.01 per share | $64,940,668.82 | $64,940,668.82 | |
| Fee Offset Sources | KKR Real Estate Finance Trust Inc. | S-3 | 333-229043 | | 12/27/2018 | | | | | | $6,020.00 |
| (1) | A total of 8,050,000 shares of common stock have been included pursuant to this prospectus supplement, consisting of 3,800,000 shares of common stock that constitute newly registered securities and 4,250,000 shares of common stock that constitute carry forward securities from a Registration Statement on Form S-3 (Registration No. 333-226167), filed with the Securities and Exchange Commission on July 13, 2018. No additional fee is payable with respect to the carry forward securities. Fees relating to the newly registered securities have been calculated in accordance with Rule 457(o), based on the proposed maximum aggregate offering price, and Rule 457(r) under the Securities Act of 1933, as amended (the “Securities Act”). |
| (2) | KKR Real Estate Finance Trust Inc. (the “Company”) previously registered securities having an aggregate offering price of up to $750,000,000.00 pursuant to a Registration Statement on Form S-3 (Registration No. 333-229043), filed with the Securities and Exchange Commission on December 27, 2018 (the “Prior Registration Statement”) and concurrently submitted a registration fee of $79,931.40 (the “Prior Fee Payment”). An aggregate offering price of $504,041,942.00 in securities was sold under the Prior Registration Statement and then the offering was terminated. |
The Company then previously registered securities having an aggregate offering price of (1) up to $126,500,000.00, offered by means of a 424(b)(5) prospectus, dated January 6, 2022 and filed on January 7, 2022 and up to $30,000,000.00, offered by means of a 424(b)(5) prospectus supplement, dated January 11, 2022 and filed on January 12, 2022 (collectively, the “January Prospectus Supplements”) and (2) up to $143,727,000.00 offered by means of a 424(b)(2) prospectus, dated March 2, 2022 and filed on March 4, 2022 (the “March Prospectus Supplement”), in each case pursuant to a Registration Statement on Form S-3 (Registration No. 333-261854), filed with the Securities and Exchange Commission on December 22, 2021. In connection with the filing of the January Prospectus Supplements and the March Prospectus Supplement, the total registration fees were $27,832.00, which were each satisfied by offsetting the full amount of the filing fee due against the Prior Fee Payment. An aggregate offering price of $155,250,000.00 in securities was sold under the January Prospectus Supplement sand then the offering was terminated, and an aggregate offering price of $135,273,249.00 in securities was sold under the March Prospectus Supplement and then the offering was terminated.
Pursuant to Rule 457(p) under the Securities Act, registration fees of $6,020.00 that have already been paid and remain unused with respect to securities that were previously registered pursuant to the Prior Registration Statement and were not sold thereunder may be applied to the filing fees payable pursuant to this prospectus supplement.
