Exhibit 107

Calculation of Filing Fee Tables

S-3

(Form Type)

Par Pacific Holdings, 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

Debt

Debt Securities(1)

Fees     Previously     Paid

Equity

Common Stock, par value $0.01 per share

Equity

Preferred Stock, par value $0.01 per share

Other

Depositary Shares(2)

Other

Warrants

Other

Subscription Rights

Other

Purchase Contracts

Other

Guarantees of the Non-Convertible Debt(3) Securities

Unallocated (Universal) Shelf(4)

-

Rule 457(o)

-

-

$750,000,000

.0000927

$69,525(5)

Carry Forward Securities

Carry Forward     Securities

Total Offering Amounts

$750,000,000

$69,525

Total Fees Previously Paid

Total Fee Offsets

$69,525

Net Fee Due

$0

1

(1)    If any Debt Securities are issued at an original issue discount, then the offering price of the Debt Securities shall be in such amount as shall result in an aggregate initial offering price not to exceed $750,000,000 less the offering price of any security previously issued hereunder.

(2)    Such indeterminate number of Depositary Shares to be evidenced by Depositary Receipts issued pursuant to a deposit agreement. In the event that the registrant elects to offer to the public fractional interests in shares of Preferred Stock registered hereunder, Depositary Receipts will be distributed to those persons purchasing the fractional interests and the shares of Preferred Stock will be issued to the depositary under the deposit agreement.

(3)    Subsidiaries of Par Pacific Holdings, Inc. named as co-registrants may fully, irrevocably and unconditionally guarantee on an unsecured basis the non-convertible debt securities of Par Pacific Holdings, Inc. Pursuant to Rule 457(n) of the Securities Act of 1933, no separate fee is payable in connection with the Guarantees.

(4)     The securities registered consist of $750,000,000 of an indeterminate number or amount of Debt Securities, Common Stock, Preferred Stock, Depositary Shares, Warrants, Subscription Rights, Purchase Contracts, Units and Guarantees, as may be issued from time to time at indeterminate prices. In no event will the aggregate initial offering price of all securities issued from time to time pursuant to this registration statement exceed $750,000,000 or the equivalent thereof in foreign currencies, foreign currency units or composite currencies. This registration statement also covers an indeterminate amount of securities registered hereunder and listed in the “Newly Registered and Carry Forward Securities” table above as may be issued in exchange for, or upon conversion or exercise of, as the case may be, the securities registered hereunder and listed in the “Newly Registered and Carry Forward Securities” table above.

(5)    This registration statement includes unsold Debt Securities, Common Stock, Preferred Stock, Depositary Shares, Warrants, Subscription Rights, Purchase Contracts, Units and Guarantees of Par Pacific Holdings, Inc. and its subsidiaries named as co-registrants (the “Unsold Securities”) with an aggregate offering price of $658,000,000 that were previously covered by registration statement no. 333-229528 initially filed on February 6, 2019 (the “Prior Registration Statement”). Pursuant to Rule 457(p) of the Securities Act, the registrant is offsetting the registration fee due under this registration statement by $69,525.00 with $10,224.60 remaining to be applied to future filings, which represents the portion of the registration fee previously paid with respect to $658,000,000 of unsold securities previously registered on the Prior Registration Statement

Table 2: Fee Offset Claims and Sources

	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	Par Pacific Holdings, Inc.	S-3	333-229528	February 6, 2019		$69,525.00	-	Debt Securities, Common Stock, Preferred Stock, Depositary Shares, Warrants, Subscription Rights, Purchase Contracts, Units and Guarantees	-	$658,000,000
Fee Offset Sources	Par Pacific Holdings, Inc.	S-3	333-229528		February 6, 2019						$69,525.00

2