falseCommon stock, no par value0000887343EX-FILING FEES0N/A 0000887343 2025-09-02 2025-09-02 0000887343 1 2025-09-02 2025-09-02 iso4217:USD xbrli:pure xbrli:shares
Exhibit 107
CALCULATION OF FILING FEE TABLE
FORM
S-8
COLUMBIA BANKING SYSTEM, 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
  Proposed
Maximum
Offering
Price Per
Unit
  Maximum Aggregate
Offering Price
  Fee Rate   Amount of
Registration
Fee
               
Equity
(1)
 
Common stock, no par value
 
457(c)
457(f)(1)
 
1,281,132
  N/A   $26.85   $0.00015310   $5,266.39
         
Total Offering Amounts     $34,398,394.20      
         
Total Fee Offsets          
         
Net Fee Due               $5,266.39
(1) (a) Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of common stock, no par value (the “Common Stock”) of Columbia Banking System, Inc. (“Columbia” or the “Registrant) which may become issuable under the plans listed in clause (b) below by reason of any stock split, stock dividend, recapitalization, or other similar transaction effected without consideration which results in the increase in the number of outstanding shares of Common Stock; (b) represents shares of Common Stock issuable upon the exercise or vesting, as applicable, of equity awards issued pursuant to the Pacific Premier Bancorp, Inc. Amended and Restated 2022 Long-Term Incentive Plan and the Heritage Oaks Bancorp, Inc. 2015 Equity Based Compensation Plan, which equity awards were converted into equity awards in respect of Common Stock pursuant to the Merger Agreement (defined in the Explanatory Note in the Registration Statement); and (c) estimated solely for purpose of calculating the registration fee. Pursuant to Rule 457(c) and Rule 457(h) under the Securities Act, the proposed maximum offering price per share and proposed maximum aggregate offering price are based on the reported average of the high and low prices of Common Stock as reported on Nasdaq
Global
Select Market on August 25, 2025.