Exhibit 107

Calculation of Filing Fee Table

424(b)(3) (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 Feed
Newly Registered Securities
Fees to be Paid	Debt	4.900% The Dow Chemical Co Notes Due December 15, 2028	457 (r)			$793,000.00	0.0000927	$117.05
Fees to be Paid	Debt	5.250% The Dow Chemical Co Notes Due December 15, 2033	457 (r)			$1,449,000.00	0.0000927	$213.87
Fees to be Paid	Debt	5.700% The Dow Chemical Co Notes Due December 15, 2053	457 (r)			$1,142,000.00	0.0000927	$168.56
		Total Offering Amount				$3,384,000.00
		Total Fees Previously Paid
		Total Fee Offsets
		Net Fee Due						$499.48