Exhibit 107
Calculation of Filing Fee Tables
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 | Fee Calculation Rule | Amount Registered(1) | Proposed Price Per Unit | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee | |||||||||
| Fees to be Paid | Equity | Common Stock, $0.01 par value per share | 457(a) | 2,000,000 | $10.61(2) | $21,220,000.00 | 0.00014760 | $3,132.08 | ||||||||
| Total Offering Amounts | $21,220,000.00 | $3,132.08 | ||||||||||||||
| Total Fee Offsets | — | |||||||||||||||
| Net Fee Due | $3,132.08 | |||||||||||||||
| (1) | Pursuant to Rule 416 of the Securities Act of 1933 (the “Securities Act”), this Registration Statement on Form S-8 also covers any additional shares of Registrant’s common stock, $0.01 par value per share (the “Common Stock”), that may be offered or become issuable under the Barnes & Noble Education, Inc. Amended and Restated Equity Incentive Plan in connection with any stock split, stock dividend, 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 in accordance with Rules 457(h) and 457(c) under the Securities Act, solely for purposes of calculating the registration fee, based on the average of the high and low prices of the Common Stock as reported on the New York Stock Exchange on September 11, 2024. |
