Cutera (CUTR) S-8 Registration of securities for employees

Exhibit 107

CALCULATION OF REGISTRATION FEE TABLES

Form S-8

(Form Type)

Cutera, Inc.

(Exact name of Registrant as Specified in its Charter)

Table 1 – Newly Registered Securities

Security Type	Securities Class Type	Fee Calculation Rule	Amount to be Registered(1)	Proposed Maximum Offering Price Per Share	Proposed Maximum Aggregate Offering Price	Fee Rate	Amount of Registration Fee
Equity	Common Stock $0.001 par value, reserved for issuance pursuant to Amended and Restated 2019 Equity Incentive Plan	Rules 457(c) and (h)	1,300,000 shares (2)	$14.35(4)	$18,655,000.00	0.0001102	$2,055.78
Equity	Common Stock $0.001 par value, reserved for issuance pursuant to 2023 Inducement Equity Incentive Plan	Rules 457(c) and (h)	2,500,000 shares (3)	$14.35 (4)	$35,875,000.00	0.0001102	$3,953.43
TOTAL OFFERING AMOUNT			3,800,000 shares		$54,530,000.00		$6,009.21
TOTAL FEE OFFSETS (5)
NET FEE DUE							$6,009.21

(1) Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement covers any additional shares of the Registrant’s common stock that become issuable under the Registrant’s Amended and Restated 2019 Equity Incentive Plan (the “2019 Plan”) and 2023 Inducement Equity Incentive Plan (the “Inducement Plan”), by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the Registrant’s receipt of consideration that results in an increase in the number of outstanding shares of common stock.

(2) Represents an increase of 1,300,000 shares of the Registrant’s common stock reserved for issuance under the 2019 Plan, which was approved by the Registrant’s stockholders on July 13, 2023.

(3) Represents 2,500,000 shares of the Registrant’s common stock reserved for issuance under the Inducement Plan, all of which were reserved for issuance on July 17, 2023 as the result of the adoption of the Inducement Plan by the Registrant’s board of directors.

(4) Estimated in accordance with Rules 457(c) and (h) of the Securities Act solely for the purpose of calculating the registration fee on the basis of $14.35 per share, which represents the average of the high and low prices on the common stock as reported on the Nasdaq Global Select Market on August 9, 2023.

(5) The Registrant does not have any fee offsets.