Exhibit 107
Calculation of Filing Fee Tables
FORM S-8
(Form Type)
BARNES & NOBLE EDUCATION, INC.
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered Securities
| Security Type | Security Class Title (1) | Fee Calculation Rule | Amount Registered | Proposed Maximum Offering Price Per Unit | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee | |||||||
| Equity | Common stock, $0.001 par value per share | Rule 457(a) (2) | 4,500,000 (3) | $0.889 | $4,000,500 | $147.60 per $1,000,000 | $590.48 | |||||||
| Total Offering Amounts | $4,000,500 | $590.48 | ||||||||||||
| Total Fee Offsets | — | |||||||||||||
| Net Fee Due | $590.48 | |||||||||||||
| (1) | Represents 4,500,000 shares of common stock, par value $0.01 per share (“Common Stock”), of Barnes & Noble Education, Inc., a Delaware corporation (“we,” “our,” “us,” or the “Company”) available for issuance under the Company’s Second Amended and Restated Equity Incentive Plan (the “Equity Plan”). Pursuant to Rule 416(c) under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement (this “Registration Statement”) filed by the Company shall also cover any additional shares of Common Stock that may become issuable under the Equity Plan pursuant to this Registration Statement by reason of any stock dividend, stock split, recapitalization or any other similar transaction effected without receipt of consideration which results in an increase in the number of the registrant’s outstanding shares of Common Stock. |
| (2) | Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and (h) of the Securities Act, and based on the average of the high and low sale prices of the Common Stock, as quoted on The New York Stock Exchange, on October 18, 2023. |
