Exhibit 107

Calculation of Filining Fee Tables

424B3 (form type)

Table: 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
Newly Registered Securities
Fees to Be paid	Debt	4.250% The Dow Chemical Co Notes Due 15 September 2027	457 (r)			$1,452,000.00	0.0000927	$134.60
Fees to Be paid	Debt	4.550% The Dow Chemical Co Notes Due 15 September 2032	457 (r)			$286,000.00	0.0000927	$26.51
Fees to Be paid	Debt	5.150% The Dow Chemical Co  Notes Due 15 September 2052	457 (r)			$1,304,000.00	0.0000927	$120.88
	Total offering Amounts					$3,042,000
	Total fees previously Paid
	Total Fee Offsets
	Net Fee Due							$281.99