Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

PLAYBOY, 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						Proposed Maximum Offering Price Per Unit						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 $0.0001 per share(1)						Rule 457(o)						(2)						(3)						(3)						—						—
						Equity						Preferred Stock(1)						Rule 457(o)						(2)						(3)						(3)						—						—
						Debt						Debt Securities(1)						Rule 457(o)						(2)						(3)						(3)						—						—
						Other						Warrants(1)						Rule 457(o)						(2)						(3)						(3)						—						—
						Other						Rights(1)						Rule 457(o)						(2)						(3)						(3)						—						—
						Other						Units(1)						Rule 457(o)						(2)						(3)						(3)						—						—
						Unallocated (Universal) Shelf						—						Rule 457(o)						(2)						(3)						$66,250,000(4)						0.00015310						$10,142.88

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Carry Forward Securities

Carry Forward Securities

Equity

Common Stock, par value $0.0001 per share

Rule 415(a)(6)

Equity

Preferred Stock

Rule 415(a)(6)

Debt

Debt Securities

Rule 415(a)(6)

Other

Warrants

Rule 415(a)(6)

Other

Units

Rule 415(a)(6)

Unallocated (Universal) Shelf

—

Rule 415(a)(6)

(5)

$

183,750,000

S-3

333-267273

09/13/2022

$

23,175.00

Total Offering Amounts

$

250,000,000

$

0

(5)

Total Fees Previously Paid

Total Fee Offsets

Net Fee Due

$

10,142.88

(1)    Separate consideration may or may not be received for securities that are issuable upon the conversion or exercise of, or in exchange for, other securities offered hereby.

(2)    There are being registered hereunder such indeterminate number of the securities of each identified class being registered as may be sold by the registrant from time to time at indeterminate prices, with the maximum aggregate public offering price not to exceed $250,000,000. Any securities registered hereunder may be sold separately or together with other securities registered hereunder.

(3)    The proposed maximum per security and aggregate offering prices per class of securities will be determined from time to time by the Registrant in connection with the issuance by the Registrant of the securities registered hereunder and is not specified as to each class of security pursuant to Instruction 2.A.iii.b of the Instructions to the Calculation of Filing Fee Tables and related disclosure on Form S-3.

(4)    Calculated pursuant to Rule 457(o) under the Securities Act.

(5)    Pursuant to Rule 415(a)(6) under the Securities Act, the securities registered pursuant to this registration statement include $183,750,000 of unsold securities (the “Unsold Securities”) previously registered pursuant to the Registration Statement on Form S-3 (File No. 333-255726), which initially became effective upon on September 13, 2022 (the “Prior Registration Statement”). In connection with the filing of the Prior Registration Statement, the registrant paid a filing fee of $23,175.00 associated with the offering of the Unsold Securities (based on the filing fee rate in effect at the time of the filing of the Prior Registration Statement). The filing fee associated with the offering of the Unsold Securities is hereby carried forward to be applied to the Unsold Securities registered hereunder, and no additional filing fee is due with respect to the Unsold Securities in connection with the filing of this Registration Statement. The registrant is registering new securities on the registration statement with an aggregate initial offering price of $66,250,000 (“New Securities”) on this registration statement. A filing fee of $10,142.88 with respect to the New Securities is being paid in connection with the filing of this registration statement. To the extent that, after the filing date hereof and prior to the effectiveness of this registration statement, the registrant sells any Unsold Securities pursuant to the Prior Registration Statement, the registrant will identify in a pre-effective amendment to this registration statement the updated number of Unsold Securities from the Prior Registration Statement to be included in this registration statement pursuant to Rule 415(a)(6) and the updated amount of New Securities, if any, to be registered on this registration statement. Pursuant to Rule 415(a)(6), the offering of securities under the Prior Registration Statement will be deemed terminated as of the date of effectiveness of this registration statement.

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