Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

Luminar Technologies, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

			Security Type			Security Class Type			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			Equity			Common Stock			Other			5,531,978(1)			$12.625(2)			$69,841,223(2)			$92.70			$6,475
Fees Previously Paid			Equity			Common Stock
			Equity			Preferred Stock
			Debt			Debt Securities
			Other			Warrants
			Other			Units
			Unallocated (Universal) Shelf			—			457(o)			(3)			(4)			$204,000,000						$18,911
			Equity			Common Stock			Other			2,118,924(1)			$14.03(5)			$29,728,504(5)						$2,756
Carry Forward Securities
Carry Forward Securities			—			—			—			—						—									—			—			—			—
			Total Offering Amounts															$303,569,727						$28,142
			Total Fees Previously Paid																					$21,667
			Total Fees Offsets																					—
			Net Fee Due																					$6,475

(1)Pursuant to Rule 416 under the Securities Act, the shares of Class A common stock being registered hereunder include such indeterminate number of shares of Class A common stock as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends or similar transactions.

(2)The proposed maximum offering price per security for the secondary offering was determined pursuant to Rule 457(c) under the Securities Act based on the average high and low prices reported for the Registrant’s Class A common stock on January 28, 2022.

(3)There are being registered hereunder such indeterminate amount of the securities of each identified class as may from time to time be offered hereunder by the Registrant at indeterminate prices which shall have an aggregate initial offering price not to exceed $204,000,000. The securities being registered hereunder also include such indeterminate amount of securities as may be issued upon exercise, settlement, exchange or conversion securities offered or sold hereunder, or pursuant to the antidilution provisions of any such securities. If any debt securities are issued at an original issue discount, then the principal amount of such debt securities shall be in such greater amount as shall result in an aggregate initial offering price not to exceed $204,000,000, less the aggregate dollar amount of all securities previously issued hereunder. Any securities registered under this registration statement may be sold separately or as units with other securities registered under this registration statement.

(4)The proposed maximum offering price per security for the primary offering will be determined, from time to time, by the Registrant in connection with the issuance by the Registrant of the securities registered hereunder and is not specified as to each class of security pursuant to General Instruction II.D. of Form S–3 under the Securities Act.

(5)The proposed maximum offering price per security for the secondary offering was determined pursuant to Rule 457(c) under the Securities Act based on the average high and low prices reported for the Registrant’s Class A common stock on January 19, 2022 (which was within 5 business days of the date that this registration statement was first filed).

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Table 2: Fee Offset Claims and Sources

Registrant or Filer Name

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)

Fee Offset Claims

—

—

—

—

Fee Offset Sources

—

—

—

—

—

Rules 457(p)

Fee Offset Claims

—

—

—

—

—

—

—

—

—

Fee Offset Sources

—

—

—

—

—

Table 3: Combined Prospectuses

Security Type

Security Class Title

Amount of Securities Previously Registered

Maximum Aggregate Offering Price of Securities Previously Registered

Form Type

File Number

Initial Effective Date

—

—

—

—

—

—

—