exhibit107

Exhibit 107

Calculation of Filing Fee Tables

Form S-8

(Form Type)

The Cato Corporation

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

Security

Type

Security

Class Title

Fee

Calculation

Rule

Amount

Registered

(1)

Proposed

Maximum

Offering Price

Per Unit

(2)

Maximum

Aggregate

Offering Price

(2)

Fee Rate

Amount of

Registration

Fee

Equity

Class A

Common

Stock, par value

$.033 per share

457(c) and

457(h)

250,000

$2.27

$567,500

0.0001531

$86.88

Total Offering Amounts

$567,500

$86.88

Total Fee Offsets

Net Fee Due

$86.88

(1) Pursuant to Rule 416(a) of the Securities Act of 1933,

as amended (the “Securities Act”), the Registration Statement

on Form S-8 to which

this exhibit relates also covers any additional shares

of the Registrant’s Class A Common Stock that become issuable

pursuant to awards under

The Cato Corporation 2013 Employee Stock Purchase Plan (Amended

and Restated as of October 1, 2025) (the “Plan”) by

reason of any stock

dividend, stock split, recapitalization or other similar transaction

that results in an increase in the number of the outstanding

shares of the

Registrant’s Class A Common Stock.

(2) Estimated pursuant to Rule 457(c) and 457(h) under the

Securities Act for purposes of calculating the registration

fee.

The fee is computed

based upon 85% of $2.67, which represents the average

of the high and low prices per share of the Registrant’s Class A Common Stock on

May

22, 2025 as reported on the New York Stock Exchange. Pursuant to the Plan, the purchase price will

be 85% of the lower of the fair market rate

per share at the beginning date of the offering period or the

purchase date of the offering period.

(3) Pursuant to General Instruction E to Form S-8, a filing

fee is only being paid with respect to the registration of

the additional securities

available for issuance under the Plan.