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(1)

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

4.200% Notes  due 2029

457(o), 457(r)

$1,500,000,000

99.902%

$1,498,530,000

0.0001476

$221,183.03

Debt

4.700% Notes  due 2034

457(o), 457(r)

$1,750,000,000

99.708%

$1,744,890,000

0.0001476

$257,545.77

Debt

5.375% Notes  due 2054

457(o), 457(r)

$1,750,000,000

99.719%

$1,745,082,500

0.0001476

$257,574.18

Debt

5.500% Notes  due 2064

457(o), 457(r)

$1,250,000,000

99.615%

$1,245,187,500

0.0001476

$183,789.68

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:

$6,233,690,000

$920,092.66

Total Fees Previously Paid:

N/A

Total Fee Offsets:

N/A

Net Fee Due:

$920,092.66

Offering Note

(1) The registration fee is calculated in accordance with Rule 457(o) and 457(r) under the Securities Act of 1933, as amended (the “Securities Act”). This “Calculation of Filing Fee Table” shall be deemed to update the “Calculation of Filing Fee Tables” in the registrant’s Registration Statement on Form S-3 (File No. 333-277990), in accordance with Rules 456(b) and 457(r) under the Securities Act.