Calculation of Filing Fee Tables

S-4

Star Equity Holdings, Inc.

Table 1: Newly Registered and Carry Forward Securities ☐Not Applicable

		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 to be Paid	1	Equity	10% Series A Cumulative Perpetual Preferred Stock, par value $0.001 per share	Other	3,836,801		$ 33,765,598.40	0.000087	$ 2,937.61
Fees Previously Paid
Carry Forward Securities
Carry Forward Securities
			Total Offering Amounts:				$ 33,765,598.40		$ 2,937.61
			Total Fees Previously Paid:						$ 0.00
			Total Fee Offsets:						$ 0.00
			Net Fee Due:						$ 2,937.61

Offering Note

¹ Represents the estimated maximum number of shares of 10% Series A Cumulative Perpetual Preferred Stock, par value $0.001 per share, of Star Equity Holdings, Inc. ("Star") issuable upon completion of the merger of Merger Sub - R, Inc., a wholly owned subsidiary of Star, with and into Harte Hanks, Inc. ("Harte Hanks"), with Harte Hanks surviving as a wholly owned subsidiary of Star (the "Merger"), pursuant to the Agreement and Plan of Merger, dated as of August 14, 2026, by and among Star, Merger Sub - R, Inc. and Harte Hanks, as described in the proxy statement/prospectus included in this Registration Statement. The amount registered is based on (i) 7,454,240 outstanding shares of Harte Hanks common stock and 216,446 shares underlying eligible restricted stock units, multiplied by the exchange ratio of 0.50, and (ii) 1,458 additional shares issuable in settlement of an eligible option to purchase 32,400 shares of Harte Hanks common stock at an exercise price of $4.55 per share. The option's preferred stock exchange ratio is calculated by multiplying 32,400 by the excess of $5.00 over $4.55 and dividing the resulting $14,580 net consideration by $10.00. The combined amount assumes that all eligible holders elect to receive preferred stock consideration. Estimated solely for the purpose of calculating the registration fee required by Section 6(b) of the Securities Act of 1933, as amended (the "Securities Act"), pursuant to Rules 457(c) and 457(f) under the Securities Act. The proposed maximum aggregate offering price of $33,765,598.40 consists of (i) $33,751,018.40, calculated by multiplying 7,670,686 shares of Harte Hanks common stock, including shares underlying eligible restricted stock units, by $4.40, the average of the high and low prices of Harte Hanks common stock as reported on Nasdaq on October 13, 2026, a date within five business days prior to the filing of this Registration Statement, and (ii) $14,580 attributable to the cancellation of the eligible option, representing its net merger consideration after deduction of the applicable exercise price. The calculation assumes that all eligible holders elect to receive preferred stock consideration. Calculated by multiplying the proposed maximum aggregate offering price of $33,765,598.40 by 0.0000870.

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
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 ☑Not Applicable

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