Exhibit 107

Calculation of Filing Fee Table

Form S-3

(Form Type)

The Kroger Co.

(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(1)

Maximum Aggregate Offering Price(1)

Fee Rate

Amount of Registration Fee(2)

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

Rule 456(b) and Rule 457(r)

(1)

(1)

(1)

(2)

(2)

Equity

Preferred Shares

Rule 456(b) and Rule 457(r)

(1)

(1)

(1)

(2)

(2)

Equity

Depositary Shares

Rule 456(b) and Rule 457(r)

(1)

(1)

(1)

(2)

(2)

Equity

Common Shares, $1 par value per share

Rule 456(b) and Rule 457(r)

(1)

(1)

(1)

(2)

(2)

Other

Warrants

Rule 456(b) and Rule 457(r)

(1)

(1)

(1)

(2)

(2)

Fees Previously Paid

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Carry Forward Securities

Carry Forward Securities

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Total Offering Amounts

(1)

Total Fees Previously Paid

N/A

Total Fee Offsets

N/A

Net Fee Due

(1)

⁽¹⁾ An indeterminate aggregate initial offering price or number of the securities of each identified class is being registered as may from time to time be offered at indeterminate prices.

⁽²⁾ An unspecified number of the securities of each identified class is being registered. In accordance with Rules 456(b) and 457(r), we are deferring payment of all of the registration fee.