EX-FILING FEES

Exhibit 107

Calculation of Filing Fee Tables

Form

S-3

(Form Type)

Acuity Inc.

Acuity Brands Lighting, Inc.

Acuity Intelligent Spaces Inc.

QSC, LLC

ABL IP Holding LLC

(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(1)

Proposed
Maximum
Offering
Price Per
Unit(1)

Maximum
Aggregate
Offering
Price(1)

Fee
Rate(1)

Amount of
Registration
Fee(1)

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

Newly Registered Securities

Fees to Be

Paid

Debt

Debt Securities of Acuity Inc.

Rule 457(r)

Fees to Be

Paid

Debt

Guarantee of Acuity Brands Lighting, Inc. of Debt Securities of Acuity Inc.

(2)

Rule 457(r)

N/A

Fees to Be

Paid

Debt

Guarantee of Acuity Intelligent Spaces Inc. of Debt Securities of Acuity Inc.

(2)

Rule 457(r)

N/A

Fees to Be

Paid

Debt

Guarantee of QSC, LLC of Debt Securities of Acuity Inc.

(2)

Rule 457(r)

N/A

Fees to Be

Paid

Debt

Guarantee of ABL IP Holding LLC of Debt Securities of Acuity Inc.

(2)

Rule 457(r)

N/A

Fees

Previously

Paid

Carry Forward Securities

Carry

Forward

Securities

Total Offering Amounts

Total Fees Previously Paid

Total Fee Offsets

Net Fee Due

(1)

An indeterminate aggregate initial offering price of the securities of each identified class is being registered as may from time to time be issued at indeterminate prices. In accordance with Rule 456(b) and 457(r) under the Securities Act, the registrant is deferring payment of all of the registration fees and will pay such fees on a

pay-as-you-go-basis.

(2)

Pursuant to Rule 457(n) under the Securities Act, no separate registration fee for the guarantee is payable.