Exhibit 107
Calculation of Filing Fee Table
Form S-8
Unity Software Inc.
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| Table 1 – Newly Registered Securities |
| Security Type | Security Class Title | Fee Calculation Rule | Amount Registered(1) | Proposed Maximum Offering Price Per Unit | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee |
| Equity | Common Stock | Other(2) | 18720848(3) | 30.03(2) | $562,187,065.44 | 0.0001102 | $61,953.01 |
| Equity | Common Stock | Other(4) | 3,744,169(5) | $25.53(4) | $95,588,634.57 | 0.0001102 | $10,533.87 |
| Total Offering Amounts | – | $657,775,700.01 | – | $72,486.88 |
| Total Fees Previously Paid | – | – | – | – |
| Total Fee Offsets | – | – | – | – |
| Net Fee Due | – | – | – | $72,486.88 |
(1) Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended, this Registration Statement shall also cover any additional shares of common stock of Unity Software Inc. (the “Registrant”) that become issuable under the plans set forth herein by reason of any stock dividend, stock split, recapitalization, or other similar transaction effected that results in an increase to the number of outstanding shares of the Registrant’s common stock, as applicable.
(2) Estimated in accordance with Rules 457(c) and 457(h) solely for purposes of calculating the registration fee on the basis of $30.03, the average of the high and low prices of the Registrant’s common stock as reported on the New York Stock Exchange on February 24, 2023.
(3) Represents 18,720,848 additional shares of common stock available for issuance as a result of the annual evergreen increase on January 1, 2023 under the Registrant’s 2020 Equity Incentive Plan.
(4) Estimated in accordance with Rules 457(c) and 457(h) solely for purposes of calculating the registration fee on the basis of 85% of $25.53, the average of the high and low prices of the Registrant’s common stock as reported on the New York Stock Exchange on February 24, 2023. Pursuant to the Registrant’s 2020 Employee Stock Purchase Plan (the “2020 ESPP”), the purchase price of the shares of common stock will be 85% of the lower of the fair market value of the common stock on the first trading day of the offering period or on the last day of the offering period.
(5) Represents 3,744,169 additional shares of common stock available for issuance as a result of the annual evergreen increase on January 1, 2023 under the 2020 ESPP.
