Proposed 

Security 

Maximum 

Maximum 

Class 

Offering 

Aggregate 

Amount of 

Security 

Title

Fee 

Amount 

Price Per 

Offering 

Fee 

Registration 

Type 

Registered 

Calculation 

Registered (1) 

Unit (2) 

Price (2) 

Rate 

Fee 

Newly Registered Securities (3) 

Fees to Be Paid 

Equity 

Common Stock, $2.50 Par Value 

457(c) 

300,000 shares

$16.90 

$5,070,000 

$0.0001531 

$776 

Fees 

Previously 

Paid 

N/A

N/A 

N/A 

N/A 

N/A 

N/A 

N/A 

N/A 

Total Offering Amounts 

$5,070,000 

$776 

Total Fees Previously Paid 

N/A 

Total Fee Offsets 

N/A 

Net Fee Due 

$776 

(1)

Pursuant to Rules 416(a) and (b), this Registration Statement is intended to cover such number of additional shares of the Company's common stock as may be necessary to prevent dilution of the shares initially registered hereby resulting from stock splits or stock dividends, if any, occurring after the effective date of this registration statement.

(2)

Estimated solely for the purposes of calculating the registration fee and, pursuant to Rule 457(c), based on the average of the bid and asked prices for the Company's common stock on December 17, 2024 as reported on the OTS Link ATS interdealer quotation system maintained by the OTC Markets Group Inc. The Company’s common stock is included in the OTCQX® marketplace tier maintained by the OTC Markets Group Inc.

(3)

There are no Carry Forward Securities and no Fee Offset being claimed.