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Exhibit 107

Calculation of Filing Fee Tables

Form S-8

(Form Type)

Equity Commonwealth

(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

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

Equity

Common Shares of Beneficial Interest, $0.01 par value per share

Rule 457(c) and Rule 457(h)(3)

1,650,000(2)

$20.61(3)

$34,006,500

$110.20

$3,748

Total Offering Amounts

$34,006,500

$3,748

Total Fee Offsets

$0

Net Fee Due

$3,748

(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), the registration statement on Form S-8 (the “Registration Statement”) shall also cover any additional Common Shares of Beneficial Interest, par value $0.01 per share (“Common Stock”), of Equity Commonwealth (the “Registrant”) that become issuable in respect of the securities identified in the above table by reason of any stock dividend, stock split, reclassification, recapitalization, spin-off or any other similar transaction that results in an increase in the number of the outstanding shares of the Registrant’s Common Stock.
(2) Represents 1,650,000 additional shares of the Registrant’s Common Stock that were authorized for issuance under the Registrant’s 2015 Omnibus Incentive Plan (the “Plan”) on June 13, 2023.
(3) Estimated in accordance with Rules 457(c) and Rule 457(h) of the Securities Act, solely for the purpose of calculating the registration fee. The proposed maximum offering price per share of $20.61 was computed by averaging the high and low prices of a share of the Registrant’s Common Stock as reported on the New York Stock Exchange on July 25, 2023, a date within five business days prior to the date of the filing of this Registration Statement.

Table 2: Fee Offset Claims and Sources

Registrant or Filer Name

Form or Filing Type

File Number

Initial Filing Date

Filing Date

Fee Offset Claimed

Security Type Associated with Fee Offset Claimed

Security Title Associated with Fee Offset Claimed

Unsold Securities Associated with Fee Offset Claimed

Unsold Aggregate Offering Amount Associated with Fee Offset Claimed

Fee Paid with Offset Source

Rule 457(p)

Fee Offset Claims

Fee Offset Sources