Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

Oracle 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

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

Debt

Debt Securities(1)

Rule 456(b)  and Rule 457(r)

(2)

(3)

(3)

(4)

(4)

Equity

Common Stock, $0.01 par value(1)

Rule 456(b)  and Rule 457(r)

(2)

(3)

(3)

(4)

(4)

Equity

Preferred Stock, $0.01 par value(1)

Rule 456(b)  and Rule 457(r)

(2)

(3)

(3)

(4)

(4)

Other

Warrants(1)

Rule 456(b)  and Rule 457(r)

(2)

(3)

(3)

(4)

(4)

Other

Purchase Contracts(1)

Rule 456(b)  and Rule 457(r)

(2)

(3)

(3)

(4)

(4)

Other

Units(1)

Rule 456(b)  and Rule 457(r)

(2)

(3)

(3)

(4)

(4)

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

N/A

N/A

N/A

N/A

Total Offering Amounts

N/A

N/A

Total Fees Previously Paid

N/A

Total Fee Offsets

N/A

Net Fee Due

N/A

(1) The securities registered hereunder may be sold separately or as units with other securities registered hereby.

(2) An indeterminate aggregate initial offering price and number of securities of each identified class is being registered and may from time to time be offered at indeterminate prices. There are also being registered hereunder an indeterminate number of such securities as shall be issuable upon conversion, exchange or exercise of any securities that provide for such issuance. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this registration shall also cover any additional securities of the registrant that become issuable by reason of any stock splits, dividends or similar transactions.

(3) The proposed maximum offering price per unit and maximum aggregate offering per class of securities will be determined from time to time by the registrant in connection with the issuance by the registrant of the securities registered hereunder and is not specified as to each class of security. Separate consideration may or may not be received for securities that are issuable upon conversion, exercise or exchange of other securities, or that are issuable in units.

(4) The registrant is relying on Rule 456(b) and Rule 457(r) under the Securities Act to defer payment of all of the registration fee. In connection with the securities offered hereby, the Registrant will pay “pay-as-you-go registration fees” in accordance with Rule 456(b). The Registrant will calculate the registration fee applicable to an offer of securities pursuant to this Registration Statement based on the fee payment rate in effect on the date of such fee payment.