Exhibit 107

Calculation of Filing Fee Tables

Form 424(b)(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(1)   Fee
Calculation
or Carry
Forward
Rule		   Amount
Registered		   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   850,000   14.005   11,904,250   $0.00014760   1,757.07
                 

Fees

Previously Paid

   —    —    —    —    —    —      — 

Carry Forward Securities

                 

Carry

Forward Securities

   —    —    —    —      —      — 
           
    Total Offering Amounts     11,904,250     1,757.07
           
    Total Fees Previously Paid         $0
           
    Total Fee Offsets         $1,757.07(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)   424(b)(3)   333-253164   February 18, 2021     $1,757.07   Equity   Common Shares of Beneficial Interest, $.01 par value per share   871,225   $19,750,670 (3)    
                       
Fee Offset Sources   Elme Communities (f/k/a Washington Real Estate Investment Trust)   424(b)(3)   333-253164     February 18, 2021             $70.30(3)
                       
    Elme Communities (f/k/a Washington Real Estate Investment Trust)   424(b)(3)   333-224135       May 4, 2018                       $1,686.77(3)

 

(1)

The securities registered herein are offered pursuant to an automatic shelf registration statement.

(2)

Estimated solely for purposes of calculating the registration fee in accordance with Rule 457(c) and 457(r) 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 a prospectus supplement to Registration Statement No. 333-224135 on May 4, 2018 (the “2018 Prospectus Supplement”), which became effective upon filing, registering 1,000,000 common shares, for a total registration fee of $3,567, the offering of which has been terminated. On February 18, 2021, Elme Communities filed a prospectus supplement to Registration Statement No. 333-253164 (the “2021 Prospectus Supplement”) registering 1,000,000 common shares, for a total registration fee of $2,473.30, $2,403 of which was offset from the fee related to the unsold securities under the 2018 Prospectus Supplement. As of the date of this Registration Statement, 871,225 common shares remain unsold under the 2021 Prospectus Supplement, the offering of which has been terminated. Pursuant to Rule 457(p) under the Securities Act, a registration fee credit of $2,154.80, the amount of the fee attributable to the unsold securities under the 2021 Prospectus Supplement, is available to offset the current registration fee.