S-3 424B2 EX-FILING FEES 333-297826 0001541401 Empire State Realty Trust, Inc. N/A Y N N 0001541401 2026-07-30 2026-07-30 0001541401 1 2026-07-30 2026-07-30 0001541401 1 2026-07-30 2026-07-30 0001541401 2 2026-07-30 2026-07-30 0001541401 3 2026-07-30 2026-07-30 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-3

Empire State Realty Trust, 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, $0.01 par value per share 457(a) 87,412,804 $ 5.58 $ 487,763,446.32 0.0001381 $ 67,360.13
Fees Previously Paid
Carry Forward Securities
Carry Forward Securities

Total Offering Amounts:

$ 487,763,446.32

$ 67,360.13

Total Fees Previously Paid:

$ 0.00

Total Fee Offsets:

$ 67,360.13

Net Fee Due:

$ 0.00

Offering Note

1

Includes (i) up to 86,445,498 shares of Class A common stock issuable in exchange for common units of partnership interest in Empire State Realty OP, L.P. that may be tendered for redemption from time to time by one or more of the limited partners of Empire State Realty OP, L.P. pursuant to their contractual rights and (ii) up to 967,306 shares of Class A common stock issuable upon conversion of shares of Class B common stock, par value $0.01 per share, pursuant to the terms of the charter of Empire State Realty Trust, Inc. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), the shares of Common Stock offered hereby shall also be deemed to cover such additional shares as may hereafter be offered or issued with respect to the shares registered hereby resulting from stock splits, stock dividends, recapitalizations or similar capital adjustments. Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457 under the Securities Act. Based upon the average of the high and low prices of the Class A common stock reported on the New York Stock Exchange on July 24, 2026 pursuant to Rule 457(c) under the Securities Act.

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 1, 2 Empire State Realty Trust, Inc. S-3 333-273535 07/31/2023 $ 67,360.13 Equity Class A common stock, $0.01 par value per share 87,412,804 $ 694,931,791.80
Fee Offset Sources Empire State Realty Trust, Inc. S-3 333-240251 07/31/2020 $ 0.00
Fee Offset Sources Empire State Realty Trust, Inc. S-3 333-199199 10/07/2014 $ 291,684.07

Rule 457(p) Statement of Withdrawal, Termination, or Completion:

1

The registrant is registering 87,412,804 shares of Class A common stock having a proposed maximum aggregate price of up to $487,763,446.32 pursuant to the prospectus supplement to which this Exhibit 107 relates (the "Current Prospectus Supplement"). The registrant had previously registered shares of Class A common stock having an aggregate offering price of up to $2,510,189,932.80, offered by means of a prospectus supplement dated October 7, 2014 (the "2014 Prospectus Supplement") and an accompanying prospectus dated October 7, 2014 pursuant to a Registration Statement on Form S-3 (File No. 333-199199) filed with the Securities and Exchange Commission ("SEC") on October 7, 2014, a prospectus supplement dated August 3, 2017 (the "2017 Prospectus Supplement") and an accompanying prospectus dated August 3, 2017 pursuant to a Registration Statement on Form S-3 (File No. 333-219658) filed with the SEC on August 3, 2017 and a prospectus supplement dated July 31, 2020 (the "2020 Prospectus Supplement") and an accompanying prospectus dated July 31, 2020 pursuant to a Registration Statement on Form S-3 (File No. 333-240251) filed with the SEC on July 31, 2020 and a prospectus supplement dated July 31, 2023 (the "2023 Prospectus Supplement" and, together with the 2014 Prospectus Supplement, 2017 Prospectus Supplement and 2020 Prospectus Supplement, the "Prior Prospectus Supplements") and an accompanying prospectus pursuant to a Registration Statement on Form S-3 (File No. 333-273535) filed with the SEC on July 31, 2023. In connection with the filing of the 2014 Prospectus Supplement, the registrant made a contemporaneous fee payment in the amount of $291,684.07. The 2023 Prospectus Supplement is being superseded and replaced by the Current Prospectus Supplement, and the offering of unsold securities pursuant to the 2023 Prospectus Supplement terminates on July 30, 2026. Pursuant to Rule 457(p) under the Securities Act, $76,581.48 of the registration fee that was previously paid or offset with respect to the securities that were previously registered pursuant to the Prior Prospectus Supplements and were not sold thereunder is offset against the registration fee of $67,360.13 due in connection with the filing of the Current Prospectus Supplement. Accordingly, no registration fee is being paid hereby.

Offset Note

2

Includes (i) up to 86,445,498 shares of Class A common stock issuable in exchange for common units of partnership interest in Empire State Realty OP, L.P. that may be tendered for redemption from time to time by one or more of the limited partners of Empire State Realty OP, L.P. pursuant to their contractual rights and (ii) up to 967,306 shares of Class A common stock issuable upon conversion of shares of Class B common stock, par value $0.01 per share, pursuant to the terms of the charter of Empire State Realty Trust, Inc. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), the shares of Common Stock offered hereby shall also be deemed to cover such additional shares as may hereafter be offered or issued with respect to the shares registered hereby resulting from stock splits, stock dividends, recapitalizations or similar capital adjustments.

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

Narrative Disclosure
The maximum aggregate offering price of the securities to which the prospectus relates is $487,763,446.32. The prospectus is a final prospectus for the related offering.