Please wait

Exhibit 107

Calculation of Filing Fee Tables

….S-8…..
(Form Type)

……………U.S. Physical Therapy, 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
Unit 
Maximum Aggregate Offering
Price
Fee
Rate
Amount of Registration
Fee
                           
Equity
Common
stock, par
value $0.01
per share
  457(c)
500,000
(1)
 
$ 83.37 (2)
$ 41,685,000 
.0000927 
$ 3,865
Total Offering Amounts 
    
$ 41,685,000 
    
$ 3,865
Total Fee Offsets 
              
  N/A
Net Fee Due 
              
$ 3,865

(1)
Pursuant to Rule 416(a) of the Securities Act of 1933, as amended, this registration statement also registers hereunder an indeterminate number of shares of common stock issuable as a result of the anti-dilution provisions of the U.S. Physical Therapy, Inc. 2003 Stock Incentive Plan, as amended and restated March 25, 2016 (the “Plan”).
 
(2)
Pursuant to Rule 457(c), the registration fee is calculated on the basis of the average of the high and low sale prices for the common stock on the New York Stock Exchange on August 22, 2022. Pursuant to General Instruction E to Form S-8, the registration fee is calculated only with respect to additional securities registered under the Plan.
 
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 Fee
Offset
Source
Rule 457(p)
Fee Offset
Claims
N/A
N/A
N/A
N/A
 
N/A
N/A
N/A
N/A
N/A
 
Fee Offset
Sources
N/A
N/A
N/A
 
N/A
         
N/A

 
1