Exhibit 107

Calculation of Filing Fee Tables

S-1

(Form Type)

Bed Bath & Beyond Inc.

(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 (1)		   

Proposed

Maximum
Offering
Price Per
Share (2)

    Maximum
Aggregate
Offering Price		    Fee Rate    Amount of
Registration
Fee		    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    Equity    Common
stock,
par value
$0.01
per share		    Other    111,747,196    $0.29815    $33,317,427    $110.20
per
$1,000,000		    $3,672              
                         
Fees Previously Paid                                      
 
Carry Forward Securities
                         
Carry Forward Securities                                      
                   
     Total Offering Amounts        $33,317,427       $3,672              
                   
     Total Fees Previously Paid              —              
                   
     Total Fee Offsets              —              
                   
     Net Fee Due                    $3,672                    

 

(1)

Includes up to 111,747,196 shares of Common Stock that are available to be issued by the registrant to the selling stockholder named in the registration statement at the registrant’s election and in its sole discretion, from time to time after the date of the registration statement, upon the terms and subject to the satisfaction of the conditions set forth in the Purchase Agreement. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), the registrant is also registering such additional indeterminate number of shares of Common Stock as may become issuable as a result of stock splits or stock dividends.

 

(2)

Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) of the Securities Act. The proposed maximum offering price per share is estimated to be $0.30, based on the average of the high and low sales prices of the Common Stock as reported by the The Nasdaq Stock Market on April 10, 2023.