0001529628FALSEEX-FILING FEESxbrli:sharesiso4217:USDxbrli:pure00015296282026-01-012026-06-30000152962812026-01-012026-06-30

Exhibit 107

Calculation of Filing Fee Tables

Form S-8

(Form Type)

Smart Sand, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

Security Type

Security Class Title

Fee Calculation Rule

Amount Registered(1)

Proposed Maximum Offering Price Per Unit(2)

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee(3)

Equity

Common Stock, par value $0.001 per share

457(c) and 457(h)

3,000,000

$5.13

$15,390,000

0.0001381

$2,125.36

Total Offering Amounts

$15,390,000

$2,125.36

Total Fee Offsets

$0.00

Net Fee Due

$2,125.36

(1)Pursuant to Rule 416 under the Securities Act of 1933, as amended (Securities Act), this registration statement will also cover any additional shares of common stock, par value $0.001 per share, of Smart Sand, Inc. (Common Stock) that become issuable under the Smart Sand, Inc. 2026 Employee Stock Purchase Plan by reason of any stock split, stock dividend, recapitalization or other similar transaction effected without the registrant’s receipt of consideration which would increase the number of outstanding shares of Common Stock.

(2)    Estimated solely for the purpose of calculating the amount of the registration fee and calculated pursuant to Rule 457(c) and Rule 457(h) under the Securities Act on the basis of the average of the high and low sales prices of the Common Stock on June 15, 2026, as reported by Nasdaq.

(3)    The Registrant does not have any fee offsets.