EXHIBIT 107

Calculation of Filing Fee Table

Form S-3ASR 

(Form Type)

Intrepid Potash, Inc. 

(Exact Name of Registrant as Specified in its Charter)

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 to Be Paid

Equity

Common Stock, par value $0.001 per share

Rule 456(b) and Rule 457(r)

(1)

(1)

(1)

(2)

(2)

Equity

Preferred Stock, par value $0.001 per share

Rule 456(b) and Rule 457(r)

(1)

(1)

(1)

(2)

(2)

Debt

Debt Securities

Rule 456(b) and Rule 457(r)

(1)

(1)

(1)

(2)

(2)

Debt

Guarantees of Debt Securities(3)

Rule 456(b) and Rule 457(r)

(1)

(1)

(1)

(2)

(2)

Other

Warrants

Rule 456(b) and Rule 457(r)

(1)

(1)

(1)

(2)

(2)

Other

Units

Rule 456(b) and Rule 457(r)

(1)

(1)

(1)

(2)

(2)

Fees Previously Paid

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Carry Forward Securities

Carry Forward Securities

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Total Offering Amounts

N/A

N/A

Total Fee Previously Paid

N/A

Total Fee Offsets

N/A

Net Fee Due

N/A

(1) Pursuant to Rule 416(c) under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement includes an indeterminate number of additional securities from time to time be issued at indeterminate prices and as may be issuable upon conversion, redemption, exchange, exercise or settlement of any securities registered hereunder, including under any applicable antidilution provisions. Any securities registered hereunder may be sold separately or as units with other securities registered hereunder.

(2) In accordance with Rules 456(b) and 457(r) under the Securities Act, Intrepid Potash, Inc. (“Intrepid”) is deferring payment of all of the registration fee. Registration fees will be paid subsequently on a “pay as you go” basis. Intrepid will calculate the registration fee applicable to an offer of securities pursuant to this registration statement based on the fee payment rate in effect on the date of such fee payment.

(3) Intrepid is registering under this registration statement all guarantees and other obligations that it may have with respect to the debt securities that may be issued by Intrepid. No separate consideration will be received for such guarantees or any other such obligations. . Pursuant to Rule 457(n), no separate filing fee is required for the guarantees.