Exhibit 107

Calculation of Filing Fee Tables

Form S-4

(Form Type)

CNB Financial 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(1)		   Proposed
Maximum
Offering
Price Per
Unit		  

Maximum

Aggregate

Offering

Price(2)

  

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   Equity   Common Stock, no par value per share   457(c)   8,679,192   —   $220,660,848.72   0.0001531   $33,783.18          
                         

Fees

Previously Paid

   —   —   —   —   —   —     —          
 
Carry Forward Securities
                         

Carry

Forward Securities

   —   —   —   —     —     —   —   —   —   —
                   
    Total Offering Amounts      —     $33,783.18          
                   
    Total Fees Previously Paid          —          
                   
    Total Fee Offsets          —          
                   
    Net Fee Due                $33,783.18                
(1)

Represents the estimated maximum number of shares of CNB Financial Corporation common stock that may be issued upon the completion of the merger described herein. This registration statement also relates to an indeterminate number of shares of CNB Financial Corporation common stock that may be issued upon stock splits, stock dividends or similar transactions in accordance with Rule 416 under the Securities Act.

(2)

Estimated solely for the purpose of calculating the registration fee required by Section 6(b) of the Securities Act and computed pursuant to Rules 457(f)(1) and 457(c) of the Securities Act. The proposed maximum aggregate offering price of the registrant’s common stock was computed in accordance with Rule 457(c) by multiplying (a) $21.73, the average of the high and low prices per share of ESSA Bancorp, Inc. common stock on February 13, 2025, as reported on The NASDAQ Global Market, LLC, by (b) 10,154,664, the maximum possible number of shares of ESSA Bancorp, Inc. common stock that may be exchanged or cancelled in the merger.