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Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

Brilliant Earth 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
  Proposed
Maximum
Offering
Price Per
Unit
  Maximum
Aggregate
Offering
Price
  

Fee

Rate(4)

   Amount of
Registration Fee(4)
                 
Fees to Be Paid (Primary)    Equity   Class A Common Stock,
$0.0001 par value per
share
                          
   Equity   Preferred Stock, $0.0001
par value per share
                          
   Debt   Debt Securities                           
   Other   Warrants                           
   Other   Purchase Contracts                           
   Other   Units                           
   Unallocated
(Universal)
Shelf
     457(o)   (1)(2)   (3)   $200,000,000    $110.20
per
$1,000,000
   $22,040.00(4)
                 
Fees to Be Paid (Secondary)    Equity   Class A Common Stock,
$0.0001 par value per
share
   457(c)   44,444,035   $5.68(5)   $252,442,119    $110.20
per
$1,000,000
   $27,819.12(6)
                 
Fees Previously Paid    N/A   N/A    N/A   N/A   N/A   N/A       N/A
 
Carry Forward Securities
                 
Carry Forward Securities    N/A   N/A    N/A   N/A     N/A        
           
     Total Offering Amounts     $452,442,119       $49,859.12
           
     Total Fees Previously Paid          
           
     Total Fee Offsets          
           
     Net Fee Due                 $49,859.12

 

(1)

An unspecified number of securities or aggregate principal amount, as applicable, is being registered as may from time to time be offered at unspecified prices and, in addition, an unspecified number of additional shares of Class A common stock is being registered as may be issued from time to time upon conversion of any debt securities that are convertible into Class A common stock or pursuant to any anti-dilution adjustments with respect to any such convertible debt securities.

(2)

Includes rights to acquire Class A common stock or preferred stock of the Company under any shareholder rights plan then in effect, if applicable under the terms of any such plan.

(3)

Estimated solely for the purpose of calculating the registration fee. No separate consideration will be received for shares of Class A common stock that are issued upon conversion of debt securities or preferred stock or upon exercise of Class A common stock warrants registered hereunder. The aggregate maximum offering price of all securities issued pursuant to this registration statement will not exceed $200,000,000.

(4)

With respect to the primary offering, the registration fee has been calculated in accordance with Rule 457(o) under the Securities Act of 1933, as amended.

(5)

Includes shares of Class A common stock issuable upon the exchange of common units of Brilliant Earth Group, LLC for an equivalent number of shares of Class A common stock (and the cancellation of shares of Class B common stock, Class C common stock or Class D common stock, as applicable, on a one-for-one basis with the number of common units so exchanged).

(6)

With respect to the secondary offering, the registration fee has been calculated in accordance with Rule 457(c) under the Securities Act of 1933, as amended, based on the average high and low prices reported for the registrant’s Class A common stock on September 30, 2022.

 

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