S-8 S-8 EX-FILING FEES 0000350001 ALLEN TEST & RAIN WATER CO INC 3 \/\/ Fees to be Paid Y N 0000350001 2024-05-28 2024-05-28 0000350001 1 2024-05-28 2024-05-28 0000350001 1 2024-05-28 2024-05-28 0000350001 2 2024-05-28 2024-05-28 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

ALLEN TEST & RAIN WATER CO INC 3 \/\/

Table 1: Newly Registered Securities

Security Type

Security Class Title

Fee Calculation Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

1 Equity Class A Common Stock 105 457(o) $ 600,000.00 0.0001476 $ 88.56

Total Offering Amounts:

$ 600,000.00

$ 88.56

Total Fee Offsets:

$ 25.00

Net Fee Due:

$ 63.56

Offering Note

1

Testing - 457o - offering line

Table 2: Fee Offset Claims and Sources

Registrant or Filer Name Form or Filing Type File Number Initial Filing Date Filing Date Fee Offset Claimed Security Type Associated with Fee Offset Claimed Security Title Associated with Fee Offset Claimed Unsold Securities Associated with Fee Offset Claimed Unsold Aggregate Offering Amount Associated with Fee Offset Claimed Fee Paid with Fee Offset Source
Rule 457(p)
Fee Offset Claims 1, 2 ALLEN TEST & RAIN WATER CO INC 3 \/\/ S-3 333-114115 05/24/2024 $ 25.00 Debt Class A Common Stock 102 80,000 $ 2,400,000.00
Fee Offset Sources 3 ALLEN TEST & RAIN WATER CO INC 3 \/\/ S-3 333-114115 05/24/2024 $ 354.24

Rule 457(p) Statement of Withdrawal, Termination, or Completion:

1

This is claimed offset amount $25

Offset Note

2

Testing the claimed offset line

3

Source offset line