Exhibit 107
Calculation of Filing Fee Table
FORM S-8
(Form Type)
Latham Group, Inc.
(Exact Name of Registrant as Specified in its Charter)
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, par value $0.0001 per share, to be issued under the Latham Group, Inc. 2021 Omnibus Equity Incentive Plan | Other (2) | 8,000,000 | $ | 2.225 | $ | 17,800,000 | $ | 0.00011020 | $ | 1,961.56 | |||||||||||||
| Total Offering Amounts | $ | 17,800,000 | $ | 1,961.56 | ||||||||||||||||||||
| Total Fee Offsets | $ | 0.00 | ||||||||||||||||||||||
| Net Fee Due | $ | 1,961.56 | ||||||||||||||||||||||
(1) Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended, (the “Securities Act”), this Registration Statement shall also cover any additional shares of Latham Group, Inc. (the “Registrant”) common stock that become issuable under the Registrant’s 2021 Omnibus Equity Incentive Plan, as amended, set forth herein by reason of any stock dividend, stock split, reclassification, recapitalization, spin-off or other similar transaction effected without receipt of consideration that increases the number of outstanding shares of Registrant’s common stock, as applicable.
(2) Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(c) and Rule 457(h) under the Securities Act. The offering price per unit and aggregate offering price are based on the average of the high and low prices of the Registrant’s common stock as reported on the Nasdaq Global Select Market on April 27, 2023.