Published on February 2, 2026
Exhibit 107
CALCULATION OF FILING FEE TABLE
Form S-8
(Form Type)
(Exact Name of Registrant as Specified in its Charter)
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 | | | | | $ | $ | | $ |
| Total Offering Amounts | $ | $ | ||||||
| Total Fee Offsets | | |||||||
| Net Fees Due | $ | |||||||
| (1) | On
October 26, 2025, Huntington Bancshares Incorporated (“Huntington” or the
“Registrant”) entered into an Agreement and Plan of Merger (the “Merger
Agreement”) with Cadence Bank (“Cadence”) and The Huntington National Bank. On
February 1, 2026, Huntington completed the acquisition of Cadence pursuant to
the Merger Agreement (the effective time of such acquisition, the “Effective
Time”). The amount registered represents 19,157,972 shares of the common stock,
par value $0.01, of Huntington (the “Huntington Common Stock”), which may be
issuable in respect of (i) (a) 2,540,6533 shares
of Huntington Common Stock which may be issuable upon the vesting or settlement
of certain restricted stock unit awards and performance stock unit awards
granted under the Amended and Restated 2015 Omnibus Incentive Plan (the
“Cadence 2015 Omnibus Plan”), (b) 3,820,646 shares of Huntington Common Stock
which may be issuable upon the vesting or settlement of certain restricted
stock awards, restricted stock unit awards and performance stock unit awards
granted under the Cadence Bank 2025 Long-Term Incentive Plan (the “Cadence 2025
LTIP”), (c) 1,106,887 shares of Huntington Common Stock which may be issuable
upon the vesting or settlement of certain restricted stock awards and
restricted stock unit awards granted under the Cadence Bank Equity Incentive
Plan (the “Cadence EIP”), and (d) 3,916,197 shares of Huntington Common Stock
which may be issuable upon the vesting or settlement of certain restricted
stock unit awards and performance stock unit awards granted under the Cadence
2021 Long-Term Equity Incentive Plan (the “Cadence 2021 LTEIP” and, together
with the Cadence 2015 Omnibus Plan, the Cadence 2025 LTIP, and the Cadence EIP,
the “Cadence Equity Plans”), which were assumed by Huntington and converted
into corresponding equity awards of the Registrant in connection with the
transactions contemplated by the Merger Agreement (the “Assumed Awards”) and
(ii) 7,773,609 shares of Huntington Common Stock, which may be issuable
pursuant to equity awards to be granted after the date hereof to eligible
individuals from the share reserve remaining, as of the Effective Time, under
the Huntington Bancshares Incorporated 2024 Long-Term Incentive Plan (the
“Huntington LTIP”) (as adjusted to reflect the exchange ratio under the Merger
Agreement). The proposed maximum
offering price per share and proposed maximum aggregate offering price for the
shares of the Huntington Common Stock covered by this Registration Statement
have been estimated in accordance with Rules 457(c) and (h) under the
Securities Act of 1933, as amended (the “Securities Act”), solely for the
purpose of calculating the registration fee. The price of $17.15 per share
represents the average of the high and low sales prices of Huntington Common
Stock as reported on the Nasdaq on January 28, 2026, a date within five
business days prior to the filing of this Registration Statement. |
| (2) | Pursuant to Rule 416
under the Securities Act, this Registration Statement shall also cover an
indeterminate number of additional shares of Huntington Common Stock that may become issuable by
reason of any stock dividend, stock split, recapitalization, or other similar
transaction that results in an increase in the number of outstanding shares of Huntington Common
Stock. |