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EXHIBIT 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

Sylvamo Corporation

(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)
 

Proposed

Maximum
Offering

Price Per

Unit(2)

 

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

  Equity   Common Stock, par value $1.00 per share   457(c)   6,312,454   $    49.29   $311,140,858.00   .00011020   $   34,287.73        
                         

Fees

Previously

Paid

                       
 
Carry Forward Securities
                         

Carry

Forward

Securities

                       
                   
    Total Offering Amounts      $311,140,858.00     $   34,287.73          
                   
    Total Fees Previously Paid          $                 0          
                   
    Total Fee Offsets          $                 0          
                   
    Net Fee Due                $   34,287.73                

 

(1)

Represents 6,312,454 shares of the registrant’s common stock registered for resale by the selling stockholders named in this registration statement. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), the Registrant is also registering such additional indeterminate number of shares of common stock as may become issuable as a result of stock splits or stock dividends.

(2)

The price is estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) under the Securities Act and represents the average high and low trading prices of the common stock as reported on The New York Stock Exchange on March 3, 2023.