Exhibit 107
CALCULATION OF FILING FEE TABLES
Form S-8
(Form Type)
Rayonier Advanced Materials Inc.
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered Securities
| Security Type | Security Class Title | Fee Calculation Rule | Amount Registered
(1) | Proposed Maximum Offering Price Per Unit (2) | Maximum Aggregate Offering Price (2) | Fee Rate | Amount of Registration Fee |
| Equity | Common Stock, $0.01 par value per share (the "Common Stock") | Rule 457(c) and Rule 457(h) | 1,500,000 | $6.65 | $9,975,000 | $0.00013810 | $1,377.55 |
| Total Offering Amounts | | $9,975,000 | | $1,377.55 |
| Total Fee Offsets | | | | $– |
| Net Fee Due | | | | $1,377.55 |
(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement also covers an indeterminate number of additional shares of common, par value $0.001 per share (“Common Stock”), of Rayonier Advanced Materials Inc. (the “Company”), which may be offered and issued to prevent dilution resulting from stock splits, stock distributions or similar transactions.
(2) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) and Rule 457(h) under the Securities Act based on the average of the high and low prices per share of the Common Stock as
reported on the New York Stock Exchange on January 5, 2026.