Exhibit 107

Calculation of Filing Fee Tables

Form S-3
(Form Type)

LSI INDUSTRIES, 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

Rule 457(o)

(1)

(2)

(2)

Equity

Preferred Stock

Rule 457(o)

(1)

(2)

(2)

Debt

Debt Securities

Rule 457(o)

(1)

(2)

(2)

Other

Warrants

Rule 457(o)

(1)

(2)

(2)

Other

Depositary Shares

Rule 457(o)

(1)

(2)

(2)

Other

Subscription Rights

Rule 457(o)

(1)

(2)

(2)

Other

Units

Rule 457(o)

(1)

(2)

(2)

Un-allocated Universal Shelf

N.A.

Rule 457(o)

N.A.

N.A.

$100,000,000

.0000927

$9,270

Carry Forward Securities

Carry Forward Securities

Equity

Common Stock

Rule 415(a)(6)

Carry Forward Securities

Equity

Preferred Stock

Rule 415(a)(6)

Carry Forward Securities

Debt

Debt Securities

Rule 415(a)(6)

Carry Forward Securities

Other

Warrants

Rule 415(a)(6)

Carry Forward Securities

Other

Depositary Shares

Rule 415(a)(6)

Carry Forward Securities

Other

Subscription Rights

Rule 415(a)(6)

Carry Forward Securities

Other

Units

Rule 415(a)(6)

Carry Forward Securities

Un-allocated Universal Shelf

N.A.

Rule 415(a)(6)

N.A.

N.A.

N.A.

.00001212

N.A.

S-3

333-233660

September 30, 2019

$6,434

Total Offering Amounts

$100,000,000

$9,270

Total Fees Previously Paid

$6,434

Total Fee Offsets

$6,434

Net Fee Due

$2,836

______________

(1) An indeterminate amount of the securities of each identified class is being registered as may from time to time be offered under this registration statement at indeterminate prices, as shall have an aggregate initial offering price not to exceed $100,000,000. Separate consideration may or may not be received for registered securities that are issuable upon the exercise, conversion or exchange of other securities. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), the shares being registered hereunder include such indeterminate number of shares of common stock and preferred stock as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends or similar transactions.

(2)

The proposed maximum aggregate offering price per class of security will be determined from time to time by the Registrant in connection with the issuance by the registrant of the securities registered hereunder and is not specified as to each class of security pursuant to Instruction 2.A(iii)(b) of Item 16(b) of Form S-3 under the Securities Act.

(3)

Pursuant to Rule 415(a)(6) under the Securities Act, securities with a maximum aggregate price of $100,000,000 registered hereunder are unsold securities (the “Unsold Securities”) previously covered by the registrant’s registration statement on Form S-3 (File No. 333-233660) which was initially filed with the Securities and Exchange Commission on September 6, 2019 and became effective on September 30, 2019 (the “Prior Registration Statement”), and are included in this registration statement. The offering of the unsold securities registered under such Prior Registration Statement will be deemed terminated as of the effective date of this Registration Statement. The Registrant paid a filing fee of $6,434 (calculated at the filing fee rate in effect at the time of the filing of the Prior Registration Statement) relating to the Unsold Securities under the Prior Registration Statement. The Registrant offsets the $9,270 registration fee for this Registration Statement with the $6,434 fee the Registrant paid in 2019. After the application of this fee offset, the Registrant’s net fee due for this Registrant Statement is $2,836.