EXHIBIT 107
Calculation of Filing Fee Tables
Form S-1
(Form Type)
SharpLink Gaming Ltd.
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered Securities
| Security Type | Security Class | Fee Calculation or Carry Forward Rule | Amount Registered | Proposed Maximum Offering Price Per Unit | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee | |||||||||||||||||||||||
| Fees to be Paid | Equity | Ordinary shares, nominal value NIS 0.60 | 457 | (c) | 266,667 | (1) | $ | 2.855 | (2) | $ | 761,334.29 | (2) | 0.00011020 | $ | 83.90 | |||||||||||||||
| Fees Previously Paid | — | — | — | — | — | — | — | — | ||||||||||||||||||||||
| Total Offering Amounts | $ | 83.90 | ||||||||||||||||||||||||||||
| Total Fees Previously Paid | $ | 0 | ||||||||||||||||||||||||||||
| Net Fee Due | $ | 83.90 | ||||||||||||||||||||||||||||
| (1) | Pursuant to Rule 416(a) of the Securities Act of 1933, as amended, this Registration Statement shall also cover any additional shares of the Registrant’s Ordinary Shares that become issuable by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration that increases the number of the Registrant’s outstanding Ordinary Shares |
| (2) | Estimated in accordance with Rule 457(c) solely for purposes of calculating the registration fee on the basis of the average of the high and low prices of the Registrant’s Ordinary Shares as reported on Nasdaq on June 9, 2023. |
