Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

Orion Office REIT Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

 

                 
     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
                 
Fees to Be  Paid   Equity   Common Stock, $0.001 par value  per share   457(c)    1,120,000(1)    $9.48    $10,617,600    $110.20 per $1,000,000    $1,171(2) 
                 
Fees Previously  Paid   N/A   N/A    N/A    N/A    N/A    N/A        N/A 
 
Carry Forward Securities
                 
Carry Forward  Securities   N/A   N/A   N/A   N/A     N/A      
           
    Total Offering Amounts       $10,617,600     $1,171
           
    Total Fees Previously Paid           —  
           
    Total Fee Offsets           —  
           
    Net Fee Due                 $1,171

 

(1)

Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), the shares of common stock being registered hereunder include such indeterminate number of shares as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends, or similar transactions.

(2)

The registration fee has been calculated in accordance with Rule 457(c) under the Securities Act based on the average of the high and low prices reported for the registrant’s common stock on October 27, 2022.