S-8 S-8 EX-FILING FEES 0000101594 US ENERGY CORP N/A Fees to be Paid 0000101594 2025-09-11 2025-09-11 0000101594 1 2025-09-11 2025-09-11 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

US ENERGY CORP

Table 1: Newly Registered Securities

Security Type

Security Class Title

Fee Calculation Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

1 Equity Common Stock, par value $0.01 per share Other 4,062,689 $ 1.1125 $ 4,519,741.51 0.0001531 $ 691.97

Total Offering Amounts:

$ 4,519,741.51

$ 691.97

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 691.97

Offering Note

1

This Registration Statement on Form S-8 relates to an additional 4,062,689 shares of the common stock, par value $0.01 per share (the "Common Stock") of U.S. Energy Corp. (the "Registrant" or the "Company") reserved for issuance pursuant to future awards under the 2022 Equity Incentive Plan (the "2022 Plan") of the Company. The Company previously filed a registration statement on Form S-8 (Registration No. 333-267267) with respect to shares issuable under the 2022 Plan. In accordance with Rule 416 under the Securities Act, this Registration Statement shall be deemed to cover an indeterminate number of additional shares that may from time to time be offered or issued to prevent dilution resulting from stock splits, stock dividends, recapitalization or similar transactions. Proposed maximum offering price per share is estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and (h) under the Securities Act, and based upon the average of the high ($1.125) and low ($1.110) prices of the Registrant's Common Stock as reported on the Nasdaq Capital Market on September 8, 2025, which date is within five business days prior to filing this Registration Statement.
Table 2: Fee Offset Claims and Sources ☑Not Applicable
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
Rule 457(p)
Fee Offset Claims N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
Fee Offset Sources N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A