SEC Filings Section 16 Filings Only
 
PFSWEB INC filed this S-8 on 09/19/2000.
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                         CALCULATION OF REGISTRATION FEE





                                              Proposed                   Proposed
Title of                                      Maximum                    Maximum
Securities          Amount                    Offering                   Aggregate                 Amount of
to be               to be                     Price                      Offering                  Registration
Registered          Registered (1)            Per Share (2)              Price (2)                 Fee (2)
----------          --------------            -------------              ---------                 ------------
                                                                                           
Common Stock,         250,000                   $  2.56                  $ 640,625                   $169.13
par value $.001
per share



----------

         (1)      Pursuant to Rule 416 under the Securities Act of 1933, as
                  amended (the "Securities Act"), this Registration Statement
                  also covers such additional shares as may hereafter be offered
                  or issued to prevent dilution resulting from stock splits,
                  stock dividends or similar transactions.

         (2)      The aggregate offering price and the registration fee have
                  been computed pursuant to Rule 457 under the Securities Act
                  upon the basis of $2.56 per share, being the average of high
                  and low prices of Common Stock reported on the Nasdaq National
                  Market on September 18, 2000.


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