Exhibit 107
Calculation of Filing Fee Table
Form S-8
(Form Type)
WK Kellogg Co
(Exact Name of Registrant as Specified in its Charter)
Newly Registered Securities
Security Type | Security Class Title | Fee Calculation | Amount Registered(1) | Proposed Maximum Offering Price Per Unit(2) | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee | |||||||
Equity | Common Stock, par value $0.0001 per share | 457(c) and 457(h) | 5,142,000(3) | $7.59 | $39,027,780 | 0.00011020 | $4,300.86 | |||||||
Equity | Common Stock, par value $0.0001 per share | 457(c) and 457(h) | 2,500,000(4) | $7.59 | $18,975,000 | 0.00011020 | $2,091.05 | |||||||
Total Offering Amounts | $58,002,780 | $6,391.91 | ||||||||||||
Total Fee Offsets | $— | |||||||||||||
Net Fee Due | $6,391.91 |
(1) | Pursuant to Rule 416 under the Securities Act, this Registration Statement covers (i) such additional number of shares of common stock, par value $0.0001 per share, of the Registrant (“Common Stock”) issuable upon stock splits, stock dividends, reclassifications, recapitalizations, combinations or similar events or (ii) such reduced number of shares of Common Stock in respect of any reverse stock splits, stock dividends, reclassifications, recapitalizations, combinations or similar events, in each case with respect to the shares of Common Stock being registered pursuant to this Registration Statement. |
(2) | Based on the estimated book value of the Common Stock as of July 1, 2023. The book value per share of Common Stock was calculated based on the Registrant’s unaudited combined balance sheet as of July 1, 2023. |
(3) | Consists of 5,142,000 shares of Common Stock estimated to be reserved for issuance under the WK Kellogg Co 2023 Long-Term Incentive Plan. |
(4) | Consists of 2,500,000 shares of Common Stock estimated to be reserved for issuance under the WK Kellogg Co 2023 Employee Stock Purchase Plan. |