S-8 S-8 EX-FILING FEES 0001074902 LCNB CORP N/A Fees to be Paid 0001074902 2025-08-14 2025-08-14 0001074902 1 2025-08-14 2025-08-14 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

LCNB 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, no par value, reserved for issuance under the LCNB Corp. 2025 Ownership Incentive Plan Other 600,000 $ 15.07 $ 9,042,000.00 0.0001531 $ 1,384.33

Total Offering Amounts:

$ 9,042,000.00

$ 1,384.33

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 1,384.33

Offering Note

1

1 LCNB Corp., an Ohio corporation (the "Registrant"), is filing this Registration Statement on Form S-8 (this "Registration Statement") to register the issuance of (i) an aggregate of 600,000 shares of common stock, no par value (the "Shares"), of the Registrant, which are issuable pursuant to the LCNB Corp. 2025 Ownership Incentive Plan (the "Plan"), and (ii) pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), any additional shares of Common Stock that may become issuable under the Plan by reason of any stock dividend, stock split or other similar transaction. 2 Rounded up to the nearest cent. 3 Estimated solely for the purpose of determining the registration fee pursuant to Rule 457(h) and Rule 457(c) under the Securities Act, based upon the average of the high ($15.60) and low ($14.53) sales prices for the shares of Common Stock as quoted on Nasdaq Capital Market on August 12, 2025.
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