Exhibit 107
S-3
PolarityTE, Inc.
Table 1: Newly Registered and Carry Forward Securities
| Security Type | Security Class Title | 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 Paid In Connection with Unsold Securities to be Carried Forward | |||||||||||||||||||||||||||||||
| Newly Registered Securities | ||||||||||||||||||||||||||||||||||||||||||
| Fees to Be Paid | Equity | Common Stock | 457 | (o) | (1 | ) | (2 | ) | (2 | ) | ||||||||||||||||||||||||||||||||
| Equity | Preferred Stock | 457 | (o) | (1 | ) | (2 | ) | (2 | ) | |||||||||||||||||||||||||||||||||
| Debt | Debt Securities | 457 | (o) | (1 | ) | (2 | ) | (2 | ) | |||||||||||||||||||||||||||||||||
| Debt Convertible into Equity | Debt Securities | 457 | (o) | (1 | ) | (2 | ) | (2 | ) | |||||||||||||||||||||||||||||||||
| Other | Warrants | 457 | (o) | (1 | ) | (2 | ) | (2 | ) | |||||||||||||||||||||||||||||||||
| Other | Rights | 457 | (o) | (1 | ) | (2 | ) | (2 | ) | |||||||||||||||||||||||||||||||||
| Other | Units | 457 | (o) | (1 | ) | (2 | ) | (2 | ) | |||||||||||||||||||||||||||||||||
| Unallocated (Universal) Shelf | $ | 100,000,000 | $ | 0.0000927 | $ | 9,270.00 | ||||||||||||||||||||||||||||||||||||
| Carry Forward Securities | ||||||||||||||||||||||||||||||||||||||||||
| Carry Forward Securities | Equity Common Stock | 415 | (a)(6) | (3 | ) | (4 | ) | S-3 | No. 333-229584 | February 22, 2019 | ||||||||||||||||||||||||||||||||
| Equity Preferred Stock | 415 | (a)(6) | (3 | ) | (4 | ) | S-3 | No. 333-229584 | February 22, 2019 | |||||||||||||||||||||||||||||||||
| Debt Debt Securities | 415 | (a)(6) | (3 | ) | (4 | ) | S-3 | No. 333-229584 | February 22, 2019 | |||||||||||||||||||||||||||||||||
| Debt Convertible into Equity Debt Securities | 415 | (a)(6) | (3 | ) | (4 | ) | S-3 | No. 333-229584 | February 22, 2019 | |||||||||||||||||||||||||||||||||
| Other Warrants | 415 | (a)(6) | (3 | ) | (4 | ) | S-3 | No. 333-229584 | February 22, 2019 | |||||||||||||||||||||||||||||||||
| Other Rights | 415 | (a)(6) | (3 | ) | (4 | ) | S-3 | No. 333-229584 | February 22, 2019 | |||||||||||||||||||||||||||||||||
| Other Units | 415 | (a)(6) | (3 | ) | (4 | ) | S-3 | No. 333-229584 | February 22, 2019 | |||||||||||||||||||||||||||||||||
| Total | $ | 96,714,362 | S-3 | No. 333-229584 | February 22, 2019 | $24,240 | ||||||||||||||||||||||||||||||||||||
(1) There are being registered hereunder such indeterminate number of shares of common stock and preferred stock, such indeterminate amount of debt securities, and such indeterminate number of warrants, rights and units as shall have an aggregate initial offering price not to exceed $100,000,000. Any securities registered hereunder may be sold separately or as units with other securities registered hereunder. The securities registered also include such indeterminate number of shares of common stock and preferred stock as may be issued upon conversion of or exchange for preferred stock or debt securities that provide for conversion or exchange, upon exercise of warrants or rights, or pursuant to the anti-dilution provisions of any such securities. In addition, pursuant to Rule 416 under the Securities Act, the shares being registered hereunder include such indeterminate number of shares of common stock and preferred 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 aggregate offering price per class of security 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.
(3) Pursuant to Rule 415(a)(6) the securities registered pursuant to this registration statement include $85,664,155 of unsold securities (the “Unsold Primary Securities”) previously registered by the Registrant on the Registrant’s registration statement on Form S-3 (File No. 333-229584) (the “Existing Registration Statement”) declared effective by the SEC on February 22, 2019. The Existing Registration Statement registered the offer and sale by the Registrant of an indeterminate number of shares of common stock and preferred stock, such indeterminate amount of debt securities, and such indeterminate number of warrants, rights and units as shall have an aggregate initial offering price not to exceed $200,000,000.
(4) The proposed maximum aggregate offering price per class of Unsold Primary Securities will be determined from time to time by the Registrant in connection with the issuance by the Registrant of the securities registered and is not specified as to each class of security pursuant to General Instruction II.D. of Form S-3 under the Securities Act. Pursuant to Rule 415(a)(6) this registration statement includes all of the Unsold Primary Securities, and the Registrant is applying the previously paid filing fee associated with the Unsold Primary Securities to this registration statement.
| Total Offering Amounts | $ | 185,664,155 | $ | 9,270 | ||||||||||||||||||||||||||||||||||||||||||||
| Total Fees Previously Paid | $ | - | ||||||||||||||||||||||||||||||||||||||||||||||
| Total Fee Offsets | $ | - | ||||||||||||||||||||||||||||||||||||||||||||||
| Net Fee due | $ | 9,270 |
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 | Aggregate Offering Amount Associated with Fee Offset Claimed | Fee Paid with Fee Offset Source | ||||||||||||||||||||||||||||||||
| Rule 457(b) and 0-11(a)(2) | ||||||||||||||||||||||||||||||||||||||||||
| Fee Offset Claims | ||||||||||||||||||||||||||||||||||||||||||
| Fee Offset Sources | ||||||||||||||||||||||||||||||||||||||||||
| Rule 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 | ||||||||||||||||||
