EX-FILING FEES 4 d894778dexfilingfees.htm EX-FILING FEES EX-FILING FEES

Exhibit 107

Calculation of Filing Fee Tables

S-3

(Form Type)

Barnes & Noble Education, 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(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  $0.01 per share   457(c)    191,691(3)   $9.595    $1,839,275    0.0001531    $281.59           
 
Carry Forward Securities
                         

Carry

Forward

Securities

                         
                   
    Total Offering Amounts      $1,839,275     $281.59           
                   
    Total Fees Previously Paid                   
                   
    Total Fee Offsets                   
                   
    Net Fee Due                $281.59                 


Table 3: Combined Prospectuses

 

             
Security Type   Security Class Title  

Amount of Securities

Previously Registered

 

Maximum Aggregate

Offering Price of Securities

Previously Registered

 

Form

Type

 

File

Number

 

Initial Effective

Date

             
Equity   Common Stock, par value $0.01 per share   19,084,821   $126,532,363   S-3   333-280775   August 15, 2024

 

(1)

Pursuant to Rule 416 under the Securities Act of 1933 (the “Securities Act”), this registration statement also registers an indeterminate number of shares of common stock, par value $0.01 per share of Barnes & Noble Education, Inc. which may become issuable by reason of any stock dividend, stock split or other similar transaction effected without the receipt of consideration that results in an increase in the number of the outstanding shares of the Registrant’s common stock.

(2)

Estimated in accordance with Rule 457(c) under the Securities Act solely for the purpose of calculating the registration fee, based upon the average of the high and low prices for the Registrant’s common stock, as reported on The New York Stock Exchange on October 17, 2024.

(3)

Represents the shares of common stock of the Registrant that will be offered for resale by the selling stockholders named in and pursuant to this combined prospectus to which this exhibit is attached, excluding an aggregate of 19,084,821 shares of common stock previously issued to the selling stockholders named in the registration statement on Form S-3 (No. 333-280775), previously filed by the Registrant on July 12, 2024, and declared effective on August 15, 2024.