Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

The J. M. Smucker Company

(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 Shares, without par value (1)

Rule 456(b) and Rule 457(r) (2)

(3)

(3)

(3)

(2)

(2)

Equity

Serial Preferred Shares, without par value (1)

Rule 456(b) and Rule 457(r) (2)

(3)

(3)

(3)

(2)

(2)

Debt

Debt Securities (1)

Rule 456(b) and Rule 457(r) (2)

(3)

(3)

(3)

(2)

(2)

Other

Warrants (1)

Rule 456(b) and Rule 457(r) (2)

(3)

(3)

(3)

(2)

(2)

Other

Units (1)

Rule 456(b) and Rule 457(r) (2)

(3)

(3)

(3)

(2)

(2)

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

N/A

N/A

Total Fees Previously Paid

N/A

Total Fee Offsets

N/A

Net Fee Due

N/A

(1) Any registered securities may be sold separately or as units with other securities registered hereunder. Separate consideration may or may not be received for securities that are issuable upon exercise, conversion or exchange of other securities or that are issued in units. In addition, the securities may be sold in either primary or secondary offerings. Separate consideration may or may not be received for securities that are issuable upon exercise, conversion or exchange of other securities or that are issued in units.

(2) The registrant is relying on Rule 456(b) and Rule 457(r) under the Securities Act of 1933, as amended, to defer payment of all registration fees. In connection with the securities offered hereby, the registrant will pay “pay-as-you-go registration fees” in accordance with Rule 456(b). The registrant will calculate the registration fee applicable to an offer of securities pursuant to this Registration Statement based on the fee payment rate in effect on the date of such fee payment.

(3) An indeterminate amount of securities to be offered at indeterminate prices from time to time is being registered pursuant to this Registration Statement.