S-4 S-4 EX-FILING FEES 0000708955 FIRST FINANCIAL BANCORP /OH/ N/A N/A 0000708955 2026-09-04 2026-09-04 0000708955 1 2026-09-04 2026-09-04 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-4

FIRST FINANCIAL BANCORP /OH/

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 Common shares, no par value Other 5,849,552.7 $ 185,322,495.54 0.0001381 $ 25,593.04
Fees Previously Paid
Carry Forward Securities
Carry Forward Securities

Total Offering Amounts:

$ 185,322,495.54

$ 25,593.04

Total Fees Previously Paid:

$ 0.00

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 25,593.04

Offering Note

1

Rule 457(f) Fee Calculation Details

The amount in the "Amount Registered" column represents the estimated maximum number of common shares, no par value, of First Financial Bancorp. ("First Financial" and such shares, the "First Financial common shares") to be issued upon the completion of the transactions contemplated by the Agreement and Plan of Merger, dated as of July 21, 2026, by and among First Financial and Finward Bancorp ("Finward") (as may be amended, the "merger agreement" and such transactions contemplated thereby, the "merger") and is based upon the product of (x) the maximum number of shares of common stock, no par value per share ("Finward common stock"), outstanding as of September 1, 2026 or issuable or that may be assumed or exchanged in connection with the merger, collectively equal to 4,333,002, multiplied by (y) the exchange ratio of 1.35 First Financial common shares for each share of Finward common stock. Estimated solely for the purpose of calculating the registration fee required by Section 6(b) of the Securities Act of 1933, as amended (the "Securities Act") and calculated in accordance with Rules 457(c) and 457(f)(1) promulgated thereunder. The aggregate offering price is (i) the average of the high and low prices ($42.97 and $42.56, respectively) of Finward common stock as reported on the Nasdaq Capital Market on September 1, 2026 ($42.77) multiplied by (ii) the estimated maximum number of shares of Finward common stock to be converted in the merger (4,333,002). Calculated by multiplying the estimated aggregate offering price of securities to be registered by 0.00013810.
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
4,333,002 $ 42.77 $ 185,322,495.54 $ 185,322,495.54

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