Calculation of Filing Fee Table

SC TO-I
(Form Type)

Bally’s Corporation
(Exact name of registrant as specified in its charter)

Table 1 — Transaction Valuation

​	Transaction Valuation			Fee Rate	Amount of Filing Fee
Fees to be Paid	​	$	190,000,000(1)	$92.70 per $1,000,000	​	$	17,613(2)
Fees Previously Paid	​	​	​	​	​	​	​
Total Transaction Valuation	​	$	190,000,000	​	​	​	​
Total Fees due for Filing	​	​	​	​	​	$	17,613
Total Fees Previously Paid	​	​	​	​	​	​	​
Total Fee Offsets	​	​	​	​	​	​	​
Net Fee Due	​	​	​	​	​	$	17,613

(1)

The transaction value is estimated only for purposes of calculating the filing fee. This amount is based upon the offer to purchase up to $190,000,000 of common stock, par value $0.01 per share, of Bally’s Corporation at a purchase price of not less than $19.25 and not more than $22.00 per share in cash.

(2)

Calculated pursuant to 17 CFR § 240.0-11.