Calculation of Filing Fee Tables

S-8

Bally's 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, par value $0.01 per share	Other	3,500,000	$ 10.51	$ 36,785,000.00	0.0001531	$ 5,631.78
Total Offering Amounts:						$ 36,785,000.00		$ 5,631.78
Total Fee Offsets:								$ 0.00
Net Fee Due:								$ 5,631.78

Offering Note

¹ The amount registered reflected in Table 1 above represents the number of shares of common stock, par value $0.01 per share, potentially deliverable pursuant to the Amended and Restated 2021 Equity Incentive Plan being registered hereon. Pursuant to Rule 416(a) under the Securities Act of 1933, this registration statement on Form S-8 also covers an indeterminate number of additional shares of common stock that may be offered and issued under the Amended and Restated 2021 Equity Incentive Plan to prevent dilution resulting from stock splits, stock distributions or similar transactions. The proposed maximum offering price per unit and the maximum aggregate offering price in Table 1 above are estimated solely for calculating the amount of the registration fee, pursuant to Rules 457(c) and (h) under the Securities Act of 1933, on the basis of the average of the high and low sale prices of the Common Stock on the New York Stock Exchange on July 14, 2025, a date that is within five business days prior to filing.