Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

Elme Communities

(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(1)
  Proposed
Maximum
Offering
Price Per
Unit(2)
  Maximum
Aggregate
Offering
Price(2)
 

Fee

Rate

  Amount of
Registration
Fee
 
Newly Registered Securities
                 

Fees to Be

Paid

  Equity   Common Shares of Beneficial Interest, $.01 par value per share   Other   12,124   $14.005   $169,797   $0.00014760   $25.06
                 

Fees

Previously

Paid

  —    —    —    —    —    —      — 
 
Carry Forward Securities
                 

Carry

Forward

Securities

  —    —    —    —      —      — 
           
    Total Offering Amounts      $169,797     25.06
           
    Total Fees Previously Paid          $0
           
    Total Fee Offsets          $25.06(3)
           
    Net Fee Due                $0


Table 2. Fee Offset Claims and Sources

 

                       
    

Registrant

or Filer

Name

 

Form

or

Filing Type

 

File

Number

 

Initial

Filing

Date

 

Filing

Date

 

Fee

Offset
Claimed

  Security
Type
Associated
with Fee
Offset
Claimed
 

Security

Title
Associated
with Fee
Offset
Claimed

  Unsold
Securities
Associated
with Fee
Offset
Claimed
 

Unsold
Aggregate
Offering

Amount
Associated

with Fee

Offset

Claimed

 

Fee

Paid

with

Fee

Offset

Source

 
Rule 457(p)
                       
Fee Offset Claims   Elme Communities (f/k/a Washington Real Estate Investment Trust)   S-3ASR   333-253229   February 18, 2021     $25.06    Equity   Common Shares of Beneficial Interest, $.01 par value per share   12,124   $280,186(3)    
                       
Fee Offset Sources   Elme Communities (f/k/a Washington Real Estate Investment Trust)   S-3ASR   333-223527       March 8, 2018                       $38.03(3)

 

(1)

Pursuant to Rule 416 of the Securities Act of 1933, as amended, this registration statement also covers an indeterminate number of common shares that may be issued to prevent dilution resulting from share splits, share dividends or similar transactions.

 

(2)

Estimated solely for purposes of calculating the registration fee in accordance with Rule 457(c) of the Securities Act of 1933, as amended, based on the average of the high and low prices for the common shares as reported by the New York Stock Exchange on February 13, 2024.

 

(3)

Elme Communities filed Registration Statement No. 333-223527 on March 8, 2018 (the “2018 Registration Statement”), which became effective upon filing, registering 12,124 common shares and concurrently submitted a registration fee of $38.03, the offering of which has been terminated. On February 18, 2021, Elme Communities filed Registration Statement No. 333-253229 (the “2021 Registration Statement”) registering 12,124 common shares, with a registration fee of $31.00, which was completely offset from the fee related to unsold securities under the 2018 Registration Statement. As of the date of this Registration Statement, all 12,124 common shares remain unsold under the 2021 Registration Statement, the offering of which has been terminated. Pursuant to Rule 457(p) under the Securities Act, a registration fee credit of $31.00, the amount of the fee attributable to the unsold securities under the 2021 Prospectus Supplement, is available to offset the current registration fee.