EXHIBIT 107.1

 

CALCULATION OF FILING FEE

Form S-8

Smith-Midland Corporation

 

Table 1: Newly Registered Securities

 

 Line Item type

Security Type

 

Security Class Title 

 

Fee Calculation Rule (3)

 

Amount Registered 

 

 

Proposed Maximum Offering Price Per Unit (2)(3)

 

 

Proposed Maximum Aggregate Offering Price (2)(3)

 

 

Fee Rate 

 

Amount of

Registration Fee

 

Fees to be paid

Equity

 

Common Stock, par value $.01

 

Other

 

 

400,000

 

 

$22.45

 

 

$8,980,000.00

 

 

0.00008700

 

$781.26

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total Offering Amounts

 

 

 

 

 

 

 

 

 

 

 

 

 

8,980,000.00

 

 

 

 

$

781.26

 

 

Total Fee Offsets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$0.00

 

 

Net Fee Due

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$781.26

 

 

1.

Represents the shares of common stock, par value $.01 per share (“Common Stock”), of Smith-Midland Corporation issuable pursuant to the Smith-Midland Corporation 2026 Equity Incentive Plan. Pursuant to Rule 416 promulgated under the Securities Act of 1933, as amended, there are also being registered such indeterminable number of additional shares of Common Stock as may become issuable pursuant to anti-dilution provisions contained in such plan.

2.

Estimated solely for the purpose of calculating the registration fee.

3.

Computed in accordance with Rule 457(c) and 457(h), based upon the average of the high and low prices for the Common Stock reported on NASDAQ Stock Market on October 14, 2026.

 

 

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