Exhibit 107
Calculation of Filing Fee Tables
Form S-3
(Form Type)
Forestar Group Inc.
(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)(2)(3) |
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 | ||||||||||||||||||||||||
| Unallocated (Universal) Shelf | Unallocated (Universal) Shelf | Rule 457(o) | $750,000,000.00 | —(4) | $750,000,000.00 | 0.00014760 | $110,700.00 | |||||||||||||||||
| Equity | Primary Offering: Preferred Stock (par value $0.01 per share) |
Rule 457(o) | — | — | — | — | — | |||||||||||||||||
| Fees to Be Paid |
Equity | Primary Offering: Common Stock (par value $1.00 per share) |
Rule 457(o) | — | — | — | — | — | ||||||||||||||||
| Equity | Primary Offering: Warrants |
Rule 457(o) | — | — | — | — | — | |||||||||||||||||
| Equity | Secondary Offering: Common Stock (par value $1.00 per share) |
Rule 457(c) | 15,000,000 Shares | $32.76(5) | $491,400,000.00(6) | 0.00014760 | $72,530.64 | |||||||||||||||||
| Carry Forward Securities | ||||||||||||||||||||||||
| Carry Forward Securities |
N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | |||||||||||||||
| Total Offering Amounts | $1,241,400,000.00 | $183,230.64 | ||||||||||||||||||||||
| Total Fees Previously Paid | — | |||||||||||||||||||||||
| Total Fee Offsets (7) | $93,687.30 | |||||||||||||||||||||||
| Net Fee Due | $89,543.34 | |||||||||||||||||||||||
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 with Fee Offset Claimed |
Security Title Associated with Fee Offset Claimed |
Unsold Securities Associated with Fee Offset Claimed |
Unsold Aggregate Offering Amount
Associated Offset Claimed |
Fee Paid with Fee Offset Source | ||||||||||||
| Rules 457(p) | ||||||||||||||||||||||
| Fee Offset Claims |
Forestar Group Inc. | Form S-3 | 333-259985 | 10/01/2021 | $67,490.28 (7) | Unallocated (Universal) Shelf | Unallocated (Universal) Shelf | (7) | $728,050,513.35 | |||||||||||||
| Fee Offset Claims |
Forestar Group Inc. | Form S-3 | 333-259985 | 10/01/2021 | $26,197.02 (7) | Equity | Secondary Offering: Common Stock (par value $1.00 per share) |
(7) | $282,600,000.00 | |||||||||||||
|
Fee Offset Source |
Forestar Group Inc. | Form S-3 | 333-259985 | 10/01/2021 | $93,687.30 (7) | |||||||||||||||||
| (1) | With respect to the primary offering, there are being registered under this registration statement such indeterminate number of securities of each identified class of the registrant, all at indeterminate prices, as shall have an aggregate initial offering price not to exceed $750,000,000. |
| (2) | With respect to the primary offering, includes an indeterminate number of shares of common stock which may be issued upon conversion of preferred stock, which are being registered and an indeterminate amount or number of shares of common stock and preferred stock which may be issued upon exercise of warrants, which are being registered. |
| (3) | Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), the securities registered hereunder include such indeterminate number of securities as may be issuable with respect to the securities being registered hereunder as a result of stock splits, stock dividends or similar transactions. |
| (4) | The proposed maximum offering price per unit is not specified as to each class of securities to be registered, pursuant to General Instruction II.D of Form S-3 under the Securities Act. The proposed maximum offering price per unit will be determined from time to time by the registrant in connection with, and at the time of, the issuance of the securities registered hereunder. |
| (5) | Proposed maximum offering price per unit is $32.76, estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) under the Securities Act based on the average of the high and low prices of the registrant’s common stock on the New York Stock Exchange on September 17, 2024. |
| (6) | Proposed maximum aggregate offering price is $491,400,000.00, based on the proposed maximum offering price per unit set forth in footnote 5 above. |
| (7) | On October 1, 2021, the registrant filed a registration statement on Form S-3 with the Securities and Exchange Commission, declared effective on October 8, 2021 (File No. 333-259985) (the “2021 Registration Statement”), registering the issuance of up to $750,000,000 of preferred stock, common stock and warrants (the “2021 Primary Securities”) and 15,000,000 shares of common stock to be offered by D.R. Horton, Inc. (the “2021 Secondary Securities” and together with the 2021 Primary Securities, the “2021 Securities”). A filing fee of $69,525.00 with respect to the 2021 Primary Securities and $26,197.02 with respect to the 2021 Secondary Securities was paid in connection with the filing of the 2021 Registration Statement. Pursuant to the 2021 Registration Statement, the registrant sold a total of $21,949,486.65 of the 2021 Primary Securities, which equated to an associated registration fee of $67,490.28, and no 2021 Secondary Securities were sold. Accordingly, the unused registration fee paid in connection with the 2021 Registration Statement and the 2021 Securities was $93,687.30. In accordance with Rule 457(p) under the Securities Act, the registration fee applicable to the $1,241,400,000.00 of securities proposed to be sold pursuant to this registration statement, in the amount of $183,230.64, is offset by the remaining balance of $93,687.30 from the unused registration fee paid in connection with the 2021 Registration Statement and the 2021 Securities. In accordance with Rule 457(p), the offering of the 2021 Securities under the 2021 Registration Statement is deemed terminated upon the filing of this registration statement. |