S-4 S-4 EX-FILING FEES 0001818502 OppFi Inc. N/A N/A 0001818502 2026-07-23 2026-07-23 0001818502 1 2026-07-23 2026-07-23 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-4

OppFi Inc.

Table 1: Newly Registered and Carry Forward Securities ☐Not Applicable

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 1 Equity Class A Common Stock, par value $0.0001 per share Other 6,811,491 $ 59,600,528.42 0.0001381 $ 8,230.83
Fees Previously Paid
Carry Forward Securities
Carry Forward Securities

Total Offering Amounts:

$ 59,600,528.42

$ 8,230.83

Total Fees Previously Paid:

$ 0.00

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 8,230.83

Offering Note

1

Rule 457(f) Fee Calculation Details

(1) Represents the estimated maximum number of shares of Class A common stock, par value $0.0001 per share ("OppFi Class A Common Stock"), of OppFi Inc., a Delaware corporation ("OppFi"), to be issued upon the completion of the transactions contemplated by the Agreement and Plan of Merger, dated as of April 28, 2026, by and among OppFi, BNCCORP, Inc., a Delaware corporation ("BNCC"), and Birch Merger Sub, LLC, a Delaware limited liability company and wholly owned subsidiary of OppFi (as amended from time to time, the "Merger Agreement"), and is based upon the product of (x) the maximum number of shares of common stock, par value $0.01 per share, of BNCC ("BNCC Common Stock") outstanding as of June 30, 2026 or issuable or expected to be exchanged in connection with the Merger (as defined in the Merger Agreement), collectively equal to 3,584,995, and (y) the exchange ratio of 1.90 shares of OppFi Class A Common Stock for each share of BNCC Common Stock. (2) The maximum aggregate offering price of $59,600,528.42 is estimated solely for the purpose of calculating the registration fee required by Section 6(b) of the Securities Act of 1933, as amended, and calculated pursuant to Rules 457(c), 457(f)(1), and 457(f)(3) promulgated thereunder. The proposed maximum aggregate offering price is equal to the product of (x) $36.00, the average of the high and low prices of BNCC Common Stock as reported on the OTCQX on July 20, 2026 and (y) 3,584,995, the estimated maximum number of shares of BNCC Common Stock that may be converted in the Merger, minus $69,459,291.58, the estimated amount of cash to be paid by OppFi to BNCC stockholders.
Amount of Securities to be Received or Cancelled Value per Share of Securities to be Received or Cancelled Total Value of Securities to be Received or Cancelled Cash Consideration Received by the registrant Cash Consideration (Paid) by the registrant Maximum Aggregate Offering Price
3,584,995 $ 36.00 $ 129,059,820.00 $ 69,459,291.58 $ 59,600,528.42

Table 2: Fee Offset Claims and Sources ☑Not Applicable
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
Rules 457(b) and 0-11(a)(2)
Fee Offset Claims
Fee Offset Sources
Rule 457(p)
Fee Offset Claims
Fee Offset Sources
Table 3: Combined Prospectuses ☑Not Applicable

Security Type

Security Class Title

Amount of Securities Previously Registered

Maximum Aggregate Offering Price of Securities Previously Registered

Form Type

File Number

Initial Effective Date