SC TO SC TO-I EX-FILING FEES 0001661458 Highlands REIT, Inc. N/A 0-11 0001661458 2026-08-31 2026-08-31 0001661458 1 2026-08-31 2026-08-31 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

Table 1: Transaction Valuation

Transaction Valuation

Fee Rate

Amount of Filing Fee

Fees to be Paid 1 $ 25,000,000.00 0.0001381 $ 3,452.50
Fees Previously Paid

Total Transaction Valuation:

$ 25,000,000.00

Total Fees Due for Filing:

$ 3,452.50

Total Fees Previously Paid:

$ 0.00

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 3,452.50

Offering Note

1

(a). Transaction valuation calculated solely for purposes of determining the amount of the filing fee. This amount is based on the maximum aggregate purchase price to be paid for shares of common stock. (b). The amount of the filing fee was calculated in accordance with Rule 0-11 under the Securities Exchange Act of 1934, as amended, by multiplying $25,000,000.00 by 0.00013810.

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 Fee Paid with Fee Offset Source
Fee Offset Claims
Fee Offset Sources