Exhibit 107


Calculation of Filing Fee Table


Form S-8

(Form Type)


Skechers U.S.A., Inc.

(Exact Name of Registrant as Specified in its Charter)


Table 1: Newly Registered Securities




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



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)




43,201.16 (2)

Total Offering Amounts











Total Fee Offsets










Net Fee Due













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.



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.