EX107

Exhibit 107

CALCULATION OF FILING FEE

Form S-8

(Form type)

Madison Square Garden Entertainment Corp.

(Exact Name of Registrant as Specified in its Charter)

Table I: Newly Registered Securities

Security

Type

Security Class

Title

Fee
Calculation
Rule

Amount

Registered⁽¹⁾

Proposed
Maximum
Offering
Price Per
Unit

Maximum
Aggregate
Offering
Price

Fee Rate

Amount of
Registration
Fee

Equity

Class A Common Stock,
par value $.01 per share
that may be issuable under the 2020 Employee Stock Plan, as amended

457 (c) and
457 (h)

1,500,000 ⁽²⁾

$46.83 ⁽³⁾

$70,245,000

0.00011020

$7,741.00

Equity

Class A Common Stock,
par value $.01 per share
that may be issuable under the 2020 Stock Plan for Non-Employee Directors, as amended

457 (c) and
457 (h)

100,000 ⁽²⁾

$46.83 ⁽³⁾

$4,683,000

0.00011020

$516.07

Total Offering Amounts

$8,257.07

Total Fee Offsets

—

Net Fee Due

$8,257.07

(1)

Pursuant to Rule 416 under the Securities Act, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of Class A Common Stock that may become issuable under the 2020 Employee Stock Plan, as amended (the “Employee Stock Plan”) or the 2020 Stock Plan for Non-Employee Directors, as amended (the “Director Stock Plan” and together with the Employee Stock Plan, the “Plans”) by Madison Square Garden Entertainment Corp. (the “Registrant”), by reason of any stock dividend, stock split, recapitalization or any other similar transaction effected without the receipt of consideration which results in an increase in the number of the Registrant’s outstanding shares of Class A Common Stock.

(2)

This Registration Statement registers the issuance of 1,600,000 shares of Class A Common Stock issuable under the Plans, which are in addition to shares of Class A Common Stock previously registered in connection with the Plans pursuant to the registration statements on Form S-8 filed with the SEC on April 16, 2020 (File No. 333-237718) and on July 9, 2021 (File No. 333-257817).

(3)	Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and (h) under the Securities Act, based upon the average of the high and low reported market prices of Class A Common Stock as reported on the New York Stock Exchange on November 29, 2022.