EX-FILING FEES

Exhibit 107

CALCULATION OF FILING FEE TABLES

Form S-3ASR

(Form Type)

ONE Gas, Inc.

(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

Proposed
Maximum
Offering
Price Per
Unit

Maximum
Aggregate
Offering
Price

Fee
Rate

Amount of
Registration
Fee

Carry
Forward
Form
Type

Carry
Forward
File
Number

Carry
Forward
Initial
Effective
Date

Filing Fee
Previously
Paid In
Connection
with
Unsold
Securities
to be
Carried
Forward

Newly Registered Securities

Fees to Be Paid

N/A

Fees Previously Paid

N/A

Carry Forward Securities

Equity

Common Stock, par value $0.01 per share

Rule

415(a)(6)

1,220,979 (1)

$79.77(2)

$97,397,494.83(3)

S-3ASR

333-236623

February 25, 2020

$6,960.03(3)

Total Offering Amounts

N/A

Total Fees Previously Paid

N/A

Total Fee Offsets

N/A

Net Fee Due

N/A

(1)

This registration statement includes 1,220,979 shares of common stock, $0.01 par value (the “Common Stock”), of ONE Gas, Inc. for issuance under ONE Gas, Inc.’s Direct Stock Purchase and Dividend Reinvestment Plan.. In addition, pursuant to Rule 416 of the Securities Act of 1933, the shares of common stock being offered hereunder include such indeterminate number of shares of common stock as may be issuable with respect to the shares of common stock being offered hereunder as a result of stock splits, stock dividends or similar transactions.

(2)

Pursuant to Rule 457(c) under the Securities Act of 1933, as amended, this estimate is based on the price of $79.77 per share of Common Stock, the average of the high and low sales price of the Common Stock on the New York Stock Exchange on February 22, 2023, which is a date within five business days prior to the date of filing of this Registration Statement.

(3)

Pursuant to Rule 415(a)(6) under the Securities Act of 1,220,979 shares of our common stock registered hereunder are unsold securities previously registered on Registration Statement No. 333-236623 filed on February 25, 2020 (the “Prior Registration Statement”). Pursuant to Rule 415(a)(6) under the Securities Act of 1933, the $6,960.03 filing fee previously paid in connection with such unsold securities will continue to be applied to such unsold securities. Pursuant to Rule 415(a)(6) under the Securities Act of 1933, the offering of unsold securities under the Prior Registration Statement will be deemed terminated as of the date of effectiveness of this Registration Statement.