Exhibit 107

Calculation of Filing Fee Tables

Form S-4

(Form Type)

Calumet, 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

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

Other

85,723,093 (1)

$15.485

$1,327,422,095 (2)

0.00014760

$195,928

Equity

Warrants to Purchase  Common Stock

Other

2,000,000 (3)

N/A

N/A

N/A

N/A (4)

Equity

Common Stock Underlying Warrants

Other

2,000,000 (5)

$15.485

$30,970,000 (6)

0.00014760

$4,571

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

$1,358,392,095

$200,499

Total Fees Previously Paid

N/A

Total Fee Offsets

N/A

Net Fee Due

$200,499

(1) Represents the estimated maximum number of shares of common stock, par value $0.01 per share (the “Common Stock”), of the Calumet, Inc. (the “Registrant”) to be issued in the Conversion (as defined in this Registration Statement on Form S-4) to holders of equity securities of Calumet GP, LLC (the “General Partner”) and Calumet Specialty Products Partners, L.P. (the “Partnership”), based on the number of common units representing limited partner interests in the Partnership (“common units”) outstanding as of February 28, 2024.

(2) Estimated solely for the purpose of calculating the registration fee required by Section 6(b) of the Securities Act, as amended (the “Securities Act”), and calculated in accordance with Rules 457(c) and (f)(1) under the Securities Act. Such amount was calculated based upon the market value of the common units as follows: the product of (a) $15.485, the average of the high and low prices per unit of the common units as reported on the Nasdaq Global Select Market on March 4, 2024 and (b) 85,723,093, the estimated maximum number of shares of Common Stock to be issued in the Conversion based on the number of common units outstanding as of February 28, 2024 and 5,500,000 shares of Common Stock issuable together with 2,000,000 Warrants (as defined below) in exchange for all outstanding equity interest of the General Partner.

(3) Represents 2,000,000 warrants to acquire shares of Common Stock (the “Warrants”) with a per share exercise price of $20.00 (subject to adjustment), issuable together with 5,500,000 shares of Common Stock in exchange for all outstanding equity interests of the General Partner.

(4) No separate registration fee is required pursuant to Rule 457(g) under the Securities Act.

(5) Represents 2,000,000 shares of Common Stock, issuable upon exercise of the Warrants.

(6) Estimated solely for the purpose of calculating the registration fee required by Section 6(b) of the Securities Act, and calculated in accordance with Rules 457(c) and (f)(1) under the Securities Act. Such amount was calculated based upon the market value of common units as follows: the product of (a) $15.485, the average of the high and low prices per unit of the common units as reported on the Nasdaq Global Select Market on March 4, 2024 and (b) 2,000,000, the number of shares of Common Stock issuable upon exercise of the Warrants.