Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

424B7

LATAM AIRLINES GROUP S.A.

Table 1: Newly Registered and Carry Forward Securities

Line Item Type

Security Type

Security Class Title

Notes

Fee Calculation Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

Newly Registered Securities

Fees to be Paid

Equity

Common Shares, without par value

(1)

457(o)

20,000,000,000

$

0.0185

$

370,000,000.00

0.0001531

$

56,647.00

Fees Previously Paid

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Carry Forward Securities

Carry Forward Securities

N/A

N/A

N/A

N/A

N/A

Total Offering Amounts:

$

370,000,000.00

56,647.00

Total Fees Previously Paid:

0.00

Total Fee Offsets:

56,647.00

Net Fee Due:

$

0.00

__________________________________________
Offering Note(s)

(1) The shares may be represented by the Registrant’s American depositary shares (“ADSs”), each of which represents two thousand ordinary shares. The Registrant’s ADSs issuable upon deposit of the ordinary shares registered hereby have been registered under a separate registration statement on Form F-6 (333-280864).

Based on a price per ADS of $37.00 and a ratio of ADSs to common shares of 2,000 to 1.

Table 2: Fee Offset Claims and Sources

Line Item Type

Registrant or Filer Name

Notes

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

Rules 457(b) and 0-11(a)(2)

Fees Offset Claims

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Fees Offset Sources

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Rule 457(p)

Fee Offset Claims

LATAM Airlines Group S.A.

(1)

F-1

333-266844

08/12/2022

$

56,647.00

Equity

Common shares, no par value per share represented by American Depositary Shares

$

4,804,553,338.27

Fee Offset Sources

LATAM Airlines Group S.A.

(2)

F-1

333-266844

08/12/2022

$

445,382.09

__________________________________________
Offering Note(s)

(1) The Registrant previously paid filing fees of $445,382.09 in connection with the Registration Statement on Form F-1 (File No. 333-266844) (the “Prior Registration Statement”) filed on August 12, 2022, which Prior Registration Statement was withdrawn on August 31, 2023 pursuant to Rule 477 under the Securities Act. No securities were sold under the Prior Registration Statement before it was withdrawn. Pursuant to Rule 457(p) under the Securities Act, the Registrant will offset such amount of previously paid filing fees against filing fees due in connection with this Registration Statement. After the application of $77,401.44 of such fee offset in connection with the offer and sale of 43,700,000,000 common shares for which the Registrant filed a final prospectus supplement on Form 424(b)(7) on July 25, 2024, the Registrant has $367,980.65 of such fee offset remaining. After the application of $56,647.00 in connection with this offering of 20,000,000,000 common shares, the Registrant will have $311,333.65 of such fee offset for future application.

(2) The Registrant previously paid filing fees of $445,382.09 in connection with the Registration Statement on Form F-1 (File No. 333-266844) (the “Prior Registration Statement”) filed on August 12, 2022, which Prior Registration Statement was withdrawn on August 31, 2023 pursuant to Rule 477 under the Securities Act. No securities were sold under the Prior Registration Statement before it was withdrawn. Pursuant to Rule 457(p) under the Securities Act, the Registrant will offset such amount of previously paid filing fees against filing fees due in connection with this Registration Statement. After the application of $77,401.44 of such fee offset in connection with the offer and sale of 43,700,000,000 common shares for which the Registrant filed a final prospectus supplement on Form 424(b)(7) on July 25, 2024, the Registrant has $367,980.65 of such fee offset remaining. After the application of $56,647.00 in connection with this offering of 20,000,000,000 common shares, the Registrant will have $311,333.65 of such fee offset for future application.