Exhibit 107

 

Calculation of Filing Fee Tables

 

Form S-3

(Form Type)

 

Whole Earth Brands, Inc.

(Exact Name of Registrant as Specified in its Charter)

 

Table 1: Newly Registered Securities

 

   Security
Type		  Security
Class
Title		  Fee
Calculation
Rule		  Amount
Registered(1)		  Proposed
Maximum
Offering
Price Per
Share		  Maximum
Aggregate
Offering
Price		  Fee Rate  Amount of
Registration
Fee (4)		  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, par value $0.0001 per share  457(c)  2,829,200(2)  $9.29(3)  $26,283,268  0.0000927  $2,437            
Fees Previously Paid  -  -  -  -  -  -     -            

 

Carry Forward Securities
Carry Forward Securities  - - - -  -     -  -  - -
   Total Offering Amounts  $26,283,268  $2,437           
   Total Fees Previously Paid     $0.00           
   Total Fee Offsets     $0.00           
   Net Fee Due     $2,437           

 

(1) All the shares of common stock being registered hereby are offered for the accounts of certain selling stockholders. In accordance with Rule 416 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement shall be deemed to cover any additional securities to be offered or issued from stock splits, stock dividends or similar transactions with respect to the shares being registered.

 

(2) Consists of up to 2,829,200 shares that may be issued to the selling stockholders as earn-out consideration pursuant to the Stock Purchase Agreement, dated as of December 17, 2020, by and among Whole Earth Brands, Inc., WSO Investments, Inc., WSO Holdings, LP (“WSO Partnership”), Edward Billington and Son, Limited (“EBS”), WSO Holdings, LLC (“WSO LLC,” and together with WSO Partnership and EBS, the “WSO Sellers”), and WSO Partnership, in its capacity as representative for the WSO Sellers.

 

(3) Estimated solely for the purpose of calculating the amount of the registration fee required by Section 6(b) of the Securities Act, and calculated in accordance with Rule 457(c) under the Securities Act, the offering price per share and aggregate offering price shown are based on the average of the high and low prices for the registrant’s common stock on January 31, 2022, as reported on the Nasdaq Stock Market.

 

(4) Calculated by multiplying the estimated aggregate offering price of the securities being registered by the fee rate.

 

 

 

 

Table 2: Fee Offset Claims and Sources

 

   Registrant or
Filer Name		  Form or
Filing
Type		  File
Number		  Initial
Filing Date		  Filing
Date		  Fee Offset
Claimed		  Security Type
Associated
with Fee
Offset
Claimed		  Security
Title
Associated
with Fee
Offset
Claimed		  Unsold
Securities
Associated
with Fee
Offset
Claimed		  Unsold
Aggregate
Offering
Amount
Associated
with Fee
Offset
Claimed		  Fee Paid
with Fee
Offset
Source
Rules 457(b) and 0-11(a)(2)
Fee Offset Claims     -  -  -     -               
Fee Offset Sources  -  -  -     -                 -
Rule 457(p)
Fee Offset Claims  -  -  -  -     -  -  -  -  -   
Fee Offset Sources  -  -  -     -                 -

 

Table 3: Combined Prospectuses

 

Security Type  Security Class Title  Amount of Securities Previously Registered  Maximum Aggregate Offering Price of Securities Previously Registered  Form Type  File Number  Initial Effective Date
-  -  -  -  -  -  -