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Exhibit 107

Calculation of Filing Fee Tables

Form S-4

(Form Type)

Owens Corning

(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			Maximum Aggregate Offering Price			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
Newly Registered Securities
Fees to Be Paid			Debt			3.50% Senior Notes due 2030			Rule 457(o) (1)			—			—			$373,155,000 (2)			0.00014760			$55,077.68
Fees Previously Paid			—			—			—			—			—			—						—
Carry Forward Securities
Carry Forward Securities			—			—			—			—						—									—			—			—			—
			Total Offering Amounts															$373,155,000						$55,077.68
			Total Fees Previously Paid																					—
			Total Fee Offsets																					—
			Net Fee Due																					$55,077.68

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(1)The value of the securities to be cancelled upon the issuance of Owens Corning’s 3.50% Senior Notes due 2030 (the “Exchange Notes”) registered on this registration statement on Form S-4, calculated in accordance with Rule 457(f) under the Securities Act of 1933, as amended, is equal to the principal amount of such securities.

(2)Represents the aggregate principal amount of Exchange Notes to be offered in the exchange offer to which the registration statement on Form S-4 relates.