Exhibit 107

Calculation of Filining Fee Tables

424B2 (form type)

Table: 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
Newly Registered Securities
Fees to Be paid		Debt	2.450% The Dow Chemical Co Notes Due 15 February 2027	457 (r)			$866,000.00	0.0000927	$80.28
		Debt	2.900% The Dow Chemical Co Notes Due 15 February 2032	457 (r)			$158,000.00	0.0000927	$14.65
Fees previously paid		Debt	3.700% The Dow Chemical Co Notes Due 15 February 2052	457 (r)			$312,000.00	0.0000927	$28.92
		Total offering Amounts					$1,336,000
		Total fees previously Paid
		Total Fee Offsets
		Net Fee Due							$123.85