S-8 S-8 EX-FILING FEES 0000350001 ALLEN TEST & RAIN WATER CO INC 3 \/\/ Fees to be Paid Y N 0000350001 2024-05-28 2024-05-28 0000350001 1 2024-05-28 2024-05-28 0000350001 1 2024-05-28 2024-05-28 0000350001 2 2024-05-28 2024-05-28 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables
S-8
ALLEN TEST & RAIN WATER CO INC 3 \/\/

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 105 | 457(o) |  |  | $ 600,000.00 | 0.0001476 | $ 88.56
Total Offering Amounts: |  | $ 600,000.00 |  | $ 88.56
Total Fee Offsets: |  |  |  | $ 25.00
Net Fee Due: |  |  |  | $ 63.56

Offering Note |

1 | Testing - 457o - offering line

Table 2: Fee Offset Claims and Sources

|  | 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 | 1, 2 | ALLEN TEST & RAIN WATER CO INC 3 \/\/ | S-3 | 333-114115 | 05/24/2024 |  | $ 25.00 | Debt | Class A Common Stock 102 | 80,000 | $ 2,400,000.00 |
Fee Offset Sources | 3 | ALLEN TEST & RAIN WATER CO INC 3 \/\/ | S-3 | 333-114115 |  | 05/24/2024 |  |  |  |  |  | $ 354.24

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

1 | This is claimed offset amount $25

Offset Note |

2 | Testing the claimed offset line
3 | Source offset line