Exhibit 107
Calculation of Filing Fee Tables
S-4
(Form Type)
Park National Corporation
(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 | 1 | Equity | Common shares, no par value per share | 457(o) | 1,988,780.56 |  | $ 225,458,873.00 | 0.0001381 | $ 31,135.87 |  |  |  |
Fees Previously Paid |  |  |  |  |  |  |  |  |  |  |  |  |
Carry Forward Securities
Carry Forward Securities |  |  |  |  |  |  |  |  |  |  |  |  |
| Total Offering Amounts: |  | $ 225,458,873.00 |  | $ 31,135.87 |  |  |  |
| Total Fees Previously Paid: |  |  |  | $ 0.00 |  |  |  |
| Total Fee Offsets: |  |  |  | $ 0.00 |  |  |  |
| Net Fee Due: |  |  |  | $ 31,135.87 |  |  |  |

Offering Note

(1) | Rule 457(f) Fee Calculation Details The amount in the "Amount Registered" column represents the estimated maximum number of shares of the Common shares, no par value per share, of Park National Corporation ("PRK," and such shares, the "PRK common stock"), that may be issued pursuant to the Agreement and Plan of Merger (the "merger agreement"), dated as of October 27, 2025, by and between PRK and First Citizens Bancshares, Inc. ("First Citizens"), pursuant to the merger described in the proxy statement/prospectus contained in the registration statement to which this Exhibit 107 is attached. The amount in the "Amount Registered" column is equal to (i) the sum of (A) the 3,702,594 shares of common stock, no par value per share, of First Citizens (the "voting common stock") and (B) 121,984 shares of Class A common stock, no par value per share, of First Citizens (the “Class A common stock,” and together with the voting common stock, the “First Citizens common stock”), outstanding as of December 4, 2025, or issuable or that may be cancelled or exchanged pursuant to the merger agreement, multiplied by (ii) the exchange ratio of 0.52 shares of PRK common stock for each share of First Citizens common stock The amount in the "Maximum Aggregate Offering Price" column is estimated solely for the purpose of determining the registration fee required by Section 6(b) of the Securities Act of 1933, as amended, and calculated pursuant to Rules 457(f)(2) and 457(f)(3) thereunder. First Citizens is a private company, and the First Citizens common stock is currently quoted on the OTC Pink market operated by the OTC Markets Group under the trading symbol “FIZN.” The proposed maximum aggregate offering price is equal to the product of (x) $58.95, the book value per share of First Citizens common stock as of November 30, 2025, the most recent practicable date preceding this filing, and (y) 3,824,578, the estimated maximum number of securities of First Citizens that may be exchanged for PRK common stock, consisting of 3,824,578 shares of First Citizens common stock issued and outstanding. Pursuant to Rule 457(o) of the Securities Act, the registration fee, reflected in the "Amount of Registration Fee" column, has been calculated on the basis of the maximum aggregate offering price. The fee has been determined in accordance with Section 6(b) of the Securities Act at a rate equal to $138.10 per $1,000,000 of the proposed maximum aggregate offering price.

Amount of Securities to be Received or Cancelled | Value per Share of Securities to be Received or Cancelled | Total Value of Securities to be Received or Cancelled | Cash Consideration Received by the registrant | Cash Consideration (Paid) by the registrant | Maximum Aggregate Offering Price
3,824,578 | $ 58.95 | $ 225,458,873 |  |  | $ 225,458,873

PARK NATIONAL CORP /OH/ 1988780 N/A 0000805676 EX-FILING FEES N/A 0000805676 2025-12-05 2025-12-05 0000805676 1 2025-12-05 2025-12-05 xbrli:shares iso4217:USD xbrli:pure iso4217:USD xbrli:shares