Exhibit 107

Calculation of Filing Fee Table

424(b)(3) (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 Feed
Newly Registered Securities
Fees to be Paid	Debt	5.000% The Dow Chemical Co  Notes Due May 15, 2029	457 (r)			$201,000.00	0.0000927	$29.67
Fees to be Paid	Debt	5.250% The Dow Chemical Co Notes Due May 15, 2034	457 (r)			$520,000.00	0.0000927	$76.75
Fees to be Paid	Debt	5.650% The Dow Chemical Co Notes Due May 15, 2054	457 (r)			$369,000.00	0.0000927	$54.46
		Total Offering Amount				$1,090,000.00
		Total Fees Previously Paid
		Total Fee Offsets
		Net Fee Due						$160.88