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EXHIBIT 107

 

Calculation of Filing Fee Tables

 

FORM S-8

(Form Type)

 

Community FINANCIAL System, 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(1)
Proposed
Maximum
Offering
Price Per
Unit(2)
Proposed
Maximum
Aggregate
Offering
Price
Fee
Rate
Amount of
Registration Fee (3)
Equity Common Stock, par value $1.00 per share Other 1,100,000 $47.51 $52,261,000] 0.00014760 $7,713.72
  Total Offering Amounts $52,261,000   $7,713.72
  Total Fee Offsets(4)     $0
  Net Fee Due      $7,713.72

 

(1)Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of the Registrant’s Common Stock that become issuable under the listed plans in respect of the securities identified in the above table by reason of any stock dividend, stock split, recapitalization, or other similar transaction effected without the Registrant’s receipt of consideration that increases the number of the outstanding shares of the Registrant’s Common Stock.

 

(2)Pursuant to Rules 457(c) and (h) under the Securities Act, the proposed maximum offering price per share and the proposed maximum aggregate offering price are estimated for the purpose of calculating the amount of the registration fee and are based on the average of the high and low sales price of the Registrant’s Common Stock as reported on the New York Stock Exchange on July 10, 2024.

 

(3)Rounded up to the nearest penny.

 

(4)The Registrant does not have any fee offsets.