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Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

Willis Lease Finance Corporation

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

 

                         
    

Security

Type

 

Security

Class

Title

 

Fee

Calculation

or Carry

Forward

Rule

 

Amount

Registered

 

Proposed

Maximum

Offering
Price Per

Unit(2)

 

Maximum

Aggregate

Offering

Price(2)

 

Fee

Rate

 

Amount of

Registration

Fee

  Carry
Forward
Form
Type
  Carry
Forward
File
Number
  Carry
Forward
Initial
Effective
Date
 

Filing Fee
Previously

Paid In
Connection
with
Unsold
Securities
to be
Carried
Forward

 
Primary Offering
                         

Fees to Be

Paid

  Equity   Common Stock, par value $0.01 per share(1)   457(o)                  
                         
    Equity   Preferred Stock, par value $0.01 per share(1)   457(o)                  
                         
    Debt   Debt Securities(1)   457(o)                  
                         
    Other   Warrants(1)   457(o)                  
                         
    Other   Units(1)   457(o)                  
                         
    Other   Rights(1)   457(o)                  
                         
    Unallocated (Universal) Shelf   —    457(o)       $500,000,000.00(3)   0.0001531   $76,550.00          
 
Secondary Offering
                         
    Equity   Common Stock, par value $0.01 per share(1)   457(c)   3,161,294 (4)   151.78(5)   $479,813,300.09   0.0001531   $73,459.42          
                   
    Total Offering Amounts      $979,813,300.09     $150,009.42          
                   
    Total Fees Previously Paid                   
                   
    Total Fee Offsets                   
                   
    Net Fee Due            $150,009.42                    

 

(1) 

An indeterminate amount of the securities of each identified security class is being registered as may from time to time be offered hereunder at indeterminate prices, along with an indeterminate number of securities that may be issued upon exercise, settlement, exchange or conversion of securities offered or sold hereunder. Any securities registered under this registration statement may be sold separately or as units with other securities registered under this registration statement. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement also covers any additional securities that may be offered or issued in connection with any stock split, stock dividend or pursuant to anti-dilution provisions of any of the securities. Separate consideration may or may not be received for securities that are issuable upon conversion, exercise or exchange of other securities.

 

(2) 

The proposed maximum offering price per security and proposed maximum aggregate offering price per class of security will be determined from time to time by the registrant in connection with the issuance by the registrant of the securities registered hereunder and is not specified as to each class of security pursuant to the Instructions to the Calculation of Filing Fee Tables and Related Disclosure of Form S-3 under the Securities Act.

 

(3) 

The proposed maximum aggregate offering price is estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act. Subject to Rule 462(b) under the Securities Act, the aggregate maximum offering price of all securities issued by the registrant pursuant to this registration statement will not exceed $500,000,000.00.

 

(4). 

Consists of 2,134,148 shares of Common Stock held by CFW Partners, L.P. and 1,027,146 shares of Common Stock held by Charles F. Willis, IV.

 

(5). 

The proposed maximum offering price per share has been estimated solely for the purpose of calculating the registration fee. The registration fee has been calculated in accordance with Rule 457(c) under the Securities Act based on the average of the high and low prices reported for the Registrant’s Class A Common Stock on April 30, 2025.