Exhibit 107
Calculation of Filing Fee Tables
Form S-3
PLBY Group, Inc.
Table 1: Newly Registered Securities
| Security Type | Security Class Title | Fee Calculation or Carry Forward Rule | Amount Registered(1) | 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 | 457(c) | 1,020,397 | $ | 9.90(2) | $ | 10,101,930.30(2) | 0.0000927 | $ | 936.45 | |||||||||||||||||||||||||||||||||||||
| Fees Previously Paid | ||||||||||||||||||||||||||||||||||||||||||||||||
| Carry Forward Securities | ||||||||||||||||||||||||||||||||||||||||||||||||
| Carry Forward Securities | ||||||||||||||||||||||||||||||||||||||||||||||||
| Total Offering Amounts | $ | 10,101,930.30 | $ | 936.45 | ||||||||||||||||||||||||||||||||||||||||||||
| Total Fees Previously Paid | — | |||||||||||||||||||||||||||||||||||||||||||||||
| Total Fee Offsets | — | |||||||||||||||||||||||||||||||||||||||||||||||
| Net Fee Due | $ | 936.45 | ||||||||||||||||||||||||||||||||||||||||||||||
Table 3: Combined Prospectuses
| Security Type | Security Class Title | Amount of Securities Previously Registered(1) | Maximum Aggregate Offering Price of Securities Previously Registered | Form Type | File Number | Initial Effective Date | ||||||
| Equity | Common Stock(3) | 2,269,552(4) | $51,541,525.92 | S-1 | 333-259213 | September 9, 2021 | ||||||
| Equity | Common Stock(3) | 21,854,262(4) | $991,090,781.70 | S-1 | 333-255585 | May 10, 2021 | ||||||
| Equity | Common Stock(3) | 5,000,000(4) | $50,250,000 | S-1 | 333-250017 | February 10, 2021 | ||||||
| Equity | Common Stock(3) | 390,763(4) | $4,552,424 | S-1 | 333-250017 | February 10, 2021 | ||||||
| (1) | Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement also registers such indeterminate number of additional shares of common stock that may become issuable as a result of stock splits, stock dividends, recapitalizations or other similar transactions. |
| (2) | Estimated solely for the purpose of calculating the registration fee, based on the average of the high and low prices of the shares of common stock on The Nasdaq Global Market on April 22, 2022 (such date being within five business days of the date that this registration statement was first filed with the Securities and Exchange Commission (the “SEC”), in accordance with Rule 457(c) under the Securities Act. |
| (3) | No registration fee is payable in connection with the 29,514,577 shares of common stock (including shares of common stock underlying private units) that were previously registered under Form S–1 (File No. 333-259213), originally filed with the SEC on August 31, 2021 and subsequently declared effective, Form S–1 (File No. 333-255585), originally filed with the SEC on April 28, 2021 and subsequently declared effective, and Form S–1 (File No. 333-250017), originally filed with the SEC on November 10, 2020 (collectively, the “Prior Registration Statements,” in each case as amended and/or supplemented), because such shares are being transferred from the Prior Registration Statements pursuant to Rule 429 under the Securities Act. A registration fee is only payable in connection with the 1,020,397 shares of common stock that were not previously registered under the Prior Registration Statements, with a proposed maximum aggregate offering price of $10,101,930.30. See “Statement Pursuant to Rule 429” in this registration statement. |
| (4) | 29,514,577 shares of common stock registered under the Prior Registration Statements are included in this registration statement. Pursuant to Rule 429(b) under the Securities Act, this registration statement, upon effectiveness, will constitute post-effective amendments to the Prior Registration Statements, which post-effective amendments shall hereafter become effective concurrently with the effectiveness of this registration statement and in accordance with Section 8(c) of the Securities Act. If securities previously registered under the Prior Registration Statements are offered and sold before the effective date of this registration statement, the amount of previously registered securities so sold will not be included in the prospectus hereunder. |
