Calculation of Filing Fee Tables

Lincoln Benefit Life Co

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 Previously Paid

Other

Market Value Adjusted Annuity Contracts

457(o)

N/A

N/A

N/A

N/A

$0

N/A

N/A

N/A

N/A

Carry Forward Securities

Carry Forward Securities

Other

Market Value Adjusted Annuity Contracts

415(a)(6)

N/A

N/A

$60,867,319.38

N/A

N/A

Form S-1

333-254900

5/3/2021

$8,093

Carry Forward Securities

Other

Market Value Adjusted Annuity Contracts

415(a)(6)

N/A

N/A

$18,792,712.00

N/A

N/A

Form S-1

333-254897

5/3/2021

$2,270

Carry Forward Securities

Other

Market Value Adjusted Annuity Contracts

415(a)(6)

N/A

N/A

$172,768,906.82

N/A

N/A

Form S-1

333-254898

5/3/2021

$18,227

Total Offering Amounts

$252,428,938.20

$0

Total Fees Previously Paid

$0

Total Fee Offsets

$0

Net Fee Due

$0