Exhibit 107.1

Calculation of Filing Fee Tables

FORM S-8

(Form Type)

LESLIE’S, INC.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

 

               
Security Type   Security
Class Title (1)		   Fee
Calculation
Rule		   Amount
Registered		  

Proposed
Maximum

Offering
Price Per
Unit

  

Maximum

Aggregate

Offering Price

   Fee Rate  

Amount of

Registration
Fee

               
Equity   Common stock, par value $0.001 per share   Rule 457(a) (2)  

7,179,000

(3)

   $6.65   $47,740,350   $147.60 per $1,000,000   $7,046.48
         
Total Offering Amounts     $47,740,350     $7,046.48
         
Total Fee Offsets         —
         
Net Fee Due               $7,046.48

 

  (1)

Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement on Form S-8 shall also cover such indeterminate number of additional shares of common stock, par value $0.001 per share (the “Common Stock”) of Leslie’s, Inc. as may become issuable to prevent dilution in the event of stock splits, stock dividends or similar transactions pursuant to the terms of the Leslie’s, Inc. Amended and Restated 2020 Omnibus Incentive Plan (the “Plan”).

 

  (2)

Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and (h) of the Securities Act based on the average of the high and low sale prices of the Common Stock, as quoted on the Nasdaq Global Select Market on March 19, 2024.

 

  (3)

Represents 7,179,000 shares of Common Stock reserved for issuance under the Plan.