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Exhibit 107

Calculation of Filing Fee Tables

Form S-8

(Form Type)

LSB Industries, 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     Proposed
Maximum
Offering Price Per
Share
    Maximum Aggregate
Offering Price(2)
     Fee Rate      Amount of
Registration
Fee(2)
 

Equity

   Common stock, $0.01 par value per share    457(c) and 457(h)      4,500,000 (1)    $ 13.695 (2)    $ 61,627,500        0.0000927      $ 5,712.87  
Total Offering Amounts

 

          $ 61,627,500               $ 5,712.87  
Total Fee Offsets

 

                            $ —    
Net Fee Due

 

                            $ 5,712.87  
(1)

Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement also covers an indeterminate number of shares of common stock as may be necessary to adjust the number of shares of common stock being offered or issued pursuant to the anti-dilution provisions of the Registrant’s 2022 Employee Stock Purchase Plane (the “ESPP”), as a result of stock splits, stock dividends or similar transactions. In addition, pursuant to Rule 416(c) of the Securities Act, this Registration Statement also covers an indeterminate amount of interests to be offered or sold pursuant to the ESPP.

(2)

Pursuant to Rules 457(c) and 457(h) under the Securities Act, the registration fee was computed on the basis of the average of the high and low prices of the Registrant’s common stock on the New York Stock Exchange on June 27, 2022.