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S-3 424B7 EX-FILING FEES 333-297826 0001541401 Empire State Realty Trust, Inc. N/A Y N N 0001541401 2026-07-30 2026-07-30 0001541401 1 2026-07-30 2026-07-30 0001541401 1 2026-07-30 2026-07-30 0001541401 2 2026-07-30 2026-07-30 0001541401 3 2026-07-30 2026-07-30 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-3

Empire State Realty Trust, Inc.

Table 1: Newly Registered and Carry Forward Securities ☐Not Applicable

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 1 Equity Class A common stock, $0.01 par value per share 457(a) 29,894,869 $ 5.58 $ 166,813,369.02 0.0001381 $ 23,036.93
Fees Previously Paid
Carry Forward Securities
Carry Forward Securities

Total Offering Amounts:

$ 166,813,369.02

$ 23,036.93

Total Fees Previously Paid:

$ 0.00

Total Fee Offsets:

$ 23,036.93

Net Fee Due:

$ 0.00

Offering Note

1

Includes up to 29,894,869 shares of Class A common stock to be offered for resale from time to time by the stockholder pursuant to their contractual rights. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), the shares of Class A common stock that may be offered hereby are deemed to cover such additional shares of Class A common stock as may hereafter be offered or issued with respect to the shares registered hereby resulting from stock splits, stock dividends, recapitalizations or similar capital adjustments. Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457 under the Securities Act. Based upon the average of the high and low prices of the Class A common stock reported on the New York Stock Exchange on July 24, 2026 pursuant to Rule 457(c) under the Securities Act.

Table 2: Fee Offset Claims and Sources ☐Not Applicable
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
Rules 457(b) and 0-11(a)(2)
Fee Offset Claims
Fee Offset Sources
Rule 457(p)
Fee Offset Claims 1, 2 Empire State Realty Trust, Inc. S-3 333-273535 07/31/2023 $ 23,036.93 Equity Class A common stock, $0.01 par value per share 29,894,869 $ 237,664,208.55
Fee Offset Sources Empire State Realty Trust, Inc. S-3 333-273535 07/31/2023 $ 1,278.73
Fee Offset Sources Empire State Realty Trust, Inc. S-3 333-199199 10/07/2014 $ 70,594.14

Rule 457(p) Statement of Withdrawal, Termination, or Completion:

1

The registrant is registering 29,894,869 shares of Class A common stock having a proposed maximum aggregate price of up to $166,813,369.02 pursuant to the prospectus supplement to which this Exhibit 107 relates (the "Current Prospectus Supplement"). The registrant had previously registered 29,894,869 shares of Class A common stock having an aggregate offering price of up to $237,664,208.55, offered by means of a prospectus supplement dated July 31, 2023 (the "2023 Prospectus Supplement") and an accompanying prospectus pursuant to a Registration Statement filed on Form S-3 (File No. 273535) with the Securities and Exchange Commission (the "SEC"). In connection with the filing of the 2023 Prospectus Supplement, the registrant incurred a registration fee of $26,190.60, of which $24,911.87 was offset against fees previously paid with respect to unsold securities registered pursuant to a prospectus supplement dated July 31, 2020 (the "2020 Prospectus Supplement") and $1,278.73 was paid as the net fee due. None of the securities registered pursuant to the 2023 Prospectus Supplement were sold pursuant to the 2023 Prospectus Supplement, which is being superseded and replaced by the Current Prospectus Supplement, and the offering of unsold securities pursuant to the 2023 Prospectus Supplement terminated on July 30, 2026. The registrant had previously registered 29,894,869 shares of Class A common stock having an aggregate offering price of up to $191,925,058.98, offered by means of the 2020 Prospectus Supplement and an accompanying prospectus dated July 31, 2020 pursuant to a Registration Statement filed on Form S-3 (File No. 333-240251) with the SEC on July 31, 2020. In connection with the filing of the 2020 Prospectus Supplement, the registrant made a contemporaneous fee payment in the amount of $24,911.87. None of these securities were sold pursuant to the 2020 Prospectus Supplement, which was superseded and replaced by the 2023 Prospectus Supplement. In addition, the registrant had previously registered 29,610,854 shares of Class A common stock having an aggregate offering price of up to $609,095,267.00, offered by means of a prospectus supplement dated February 2, 2017 (the "2017 Prospectus Supplement") and an accompanying prospectus dated October 7, 2014 pursuant to a Registration Statement filed on Form S-3 (File No. 333-199199) filed with the SEC on October 7, 2014. In connection with the 2017 Prospectus Supplement, the registrant made a contemporaneous fee payment in the amount of $70,594.14. Pursuant to Rule 457(p) under the Securities Act, $23,036.93 of the registration fees that were paid or offset with respect to securities previously registered pursuant to the 2023 Prospectus Supplement, the 2020 Prospectus Supplement and the 2017 Prospectus Supplement and not sold thereunder is offset against the registration fee due in connection with the Current Prospectus Supplement. Accordingly, no registration fee is being paid hereby.

Offset Note

2

Includes up to 29,894,869 shares of Class A common stock to be offered for resale from time to time by the stockholder pursuant to their contractual rights. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), the shares of Class A common stock that may be offered hereby are deemed to cover such additional shares of Class A common stock as may hereafter be offered or issued with respect to the shares registered hereby resulting from stock splits, stock dividends, recapitalizations or similar capital adjustments.

Table 3: Combined Prospectuses ☑Not Applicable

Security Type

Security Class Title

Amount of Securities Previously Registered

Maximum Aggregate Offering Price of Securities Previously Registered

Form Type

File Number

Initial Effective Date

Narrative Disclosure
The maximum aggregate offering price of the securities to which the prospectus relates is $166,813,369.02. The prospectus is a final prospectus for the related offering.