Exhibit 107
CALCULATION OF FILING FEE TABLE
Form S-8
(Form Type)
PACKAGING CORPORATION OF AMERICA
(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 Maximum Offering Price Per Unit(2) | Maximum Aggregate Offering Price(2) | Fee Rate | Amount of Registration Fee | |||||||
Equity | Common Stock, $0.01 par value per share | Rules 457(c) and (h) | 2,390,000(3) | $175.13 | $418,560,700 | 0.00014760 | $61,779.56 | |||||||
TOTAL AMOUNTS | $418,560,700 | $61,779.56 | ||||||||||||
TOTAL FEE OFFSETS | — | |||||||||||||
NET FEE DUE | $61,779.56 |
(1) | Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall be deemed to cover any additional shares of Common Stock which may be issuable under the Packaging Corporation of America Second Amended and Restated 1999 Long-Term Equity Incentive Plan (the “Equity Plan”) to reflect stock splits, stock dividends, mergers and other capital changes. |
(2) | Estimated pursuant to Rules 457(c) and (h) under the Securities Act solely for purposes of calculating the amount of the registration fee based upon the average of the high and low prices reported for the shares on the New York Stock Exchange on May 2, 2024. |
(3) | Represents shares of Common Stock authorized for issuance under the Equity Plan. |