EX-FILING FEES 

Calculation of Filing Fee Tables

Form S-1

(Form Type)

PFS Bancorp, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

	Security Type	Security Class Title	Fee Calculation Rule	Amount Registered		Proposed Maximum Aggregate Offering Price Per Unit		Maximum Aggregate Offering Price (1)		Fee Rate		Amount of Registration Fee
Fees to be paid	Equity	Common stock, $0.01 par value per share	Rule 457(a)		1,983,750	$	10.00	$	19,837,500		0.00011020	$	2,186.09
	Total Offering Amounts							$	19,837,500			$	2,186.09
	Total Fees Previously Paid											$	2,375.91
	Total Fee Offsets												-
	Net Fee Due											$	0

(1) Estimated solely for the purpose of calculating the registration fee.