SecurityType

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

Newly Registered Securities

Equity

Class A Common Stock, $0.001 par value per share

Rules 457(c) and 457(h)

7,500,000 (1)

$52.27 (2)

$

392,025,000 (2)

0.00011020

$

43,201.16 (2)

Total Offering Amounts

$

392,025,000

$

43,201.16

Total Fee Offsets

$

—

Net Fee Due

$

43,201.16

(1)

This registration statement registers the issuance of an additional 7,500,000 shares of Class A common stock, $0.001 par value per share (“Class A Common Stock”), of Skechers U.S.A., Inc. (the “Registrant”) issuable under the 2023 Incentive Award Plan (the “Plan”). Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement shall also cover any additional shares of Class A Common Stock that become issuable under the Plan by reason of any stock dividend, stock split, recapitalization or similar transaction effected without the Registrant’s receipt of consideration which would increase the number of outstanding shares of Class A Common Stock.

(2)

Estimated solely for purposes of determining the registration fee pursuant to the provisions of Rules 457(c) and 457(h) under the Securities Act by averaging the high and low sales prices of the Registrant’s Class A Common Stock as reported by the New York Stock Exchange on June 15, 2023.