S-8 S-8 EX-FILING FEES 0000088948 Seneca Foods Corp N/A Fees to be Paid Fees to be Paid Fees to be Paid 0000088948 2026-07-24 2026-07-24 0000088948 1 2026-07-24 2026-07-24 0000088948 2 2026-07-24 2026-07-24 0000088948 3 2026-07-24 2026-07-24 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

Seneca Foods Corp

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, $0.25 par value per share Other 100,000 $ 163.175 $ 16,317,500.00 0.0001381 $ 2,253.45
2 Equity Class B Common Stock, $0.25 par value per share Other 25,000 $ 163.10 $ 4,077,500.00 0.0001381 $ 563.10
3 Other Participation Interests Other 0.0001381 $ 0.00

Total Offering Amounts:

$ 20,395,000.00

$ 2,816.55

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 2,816.55

Offering Note

1

(1) Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended (the "Securities Act"), the registration statement on Form S-8 (the "Registration Statement") to which this exhibit relates shall also cover any additional shares of the common stock of Seneca Foods Corporation (the "Corporation") that become issuable by reason of any stock dividend, stock split, recapitalization or other similar transaction that results in an increase in the number of outstanding shares of the Corporation's common stock. (2) Estimated solely for the purpose of calculating the registration fee required by Section 6(b) of the Securities Act and calculated in accordance with Rules 457(c) and 457(h) promulgated thereunder. The aggregate offering price is the average of the high and low prices of the Corporation's Class A Common Stock and Class B Common Stock as reported on the Nasdaq Stock Market on July 23, 2026. (3) Pursuant to Rule 416(c) under the Securities Act, the registration statement to which this exhibit relates also registers an indeterminate amount of interests to be offered or sold pursuant to the Corporation's Part-Time and Seasonal Employees' Savings Plan. In accordance with Rule 457(h)(2) under the Securities Act, no separate fee is required for such interests.

2

(1) Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended (the "Securities Act"), the registration statement on Form S-8 (the "Registration Statement") to which this exhibit relates shall also cover any additional shares of the common stock of Seneca Foods Corporation (the "Corporation") that become issuable by reason of any stock dividend, stock split, recapitalization or other similar transaction that results in an increase in the number of outstanding shares of the Corporation's common stock. (2) Estimated solely for the purpose of calculating the registration fee required by Section 6(b) of the Securities Act and calculated in accordance with Rules 457(c) and 457(h) promulgated thereunder. The aggregate offering price is the average of the high and low prices of the Corporation's Class A Common Stock and Class B Common Stock as reported on the Nasdaq Stock Market on July 23, 2026. (3) Pursuant to Rule 416(c) under the Securities Act, the registration statement to which this exhibit relates also registers an indeterminate amount of interests to be offered or sold pursuant to the Corporation's Part-Time and Seasonal Employees' Savings Plan. In accordance with Rule 457(h)(2) under the Securities Act, no separate fee is required for such interests.

3

(1) Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended (the "Securities Act"), the registration statement on Form S-8 (the "Registration Statement") to which this exhibit relates shall also cover any additional shares of the common stock of Seneca Foods Corporation (the "Corporation") that become issuable by reason of any stock dividend, stock split, recapitalization or other similar transaction that results in an increase in the number of outstanding shares of the Corporation's common stock. (2) Estimated solely for the purpose of calculating the registration fee required by Section 6(b) of the Securities Act and calculated in accordance with Rules 457(c) and 457(h) promulgated thereunder. The aggregate offering price is the average of the high and low prices of the Corporation's Class A Common Stock and Class B Common Stock as reported on the Nasdaq Stock Market on July 23, 2026. (3) Pursuant to Rule 416(c) under the Securities Act, the registration statement to which this exhibit relates also registers an indeterminate amount of interests to be offered or sold pursuant to the Corporation's Part-Time and Seasonal Employees' Savings Plan. In accordance with Rule 457(h)(2) under the Securities Act, no separate fee is required for such interests.
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
Rule 457(p)
Fee Offset Claims
Fee Offset Sources