Palisade Bio (PALI) S-1 IPO registration

Exhibit 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

Palisade Bio, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

	Security Type	Security Class Title	Fee Calculation or Carry Forward Rule	Amount Registered(1)	Proposed Maximum  Offering Price Per Unit(3)	Maximum Aggregate Offering Price(3)	Fee Rate	Amount of Registration Fee(3)
Fees to Be  Paid	Equity	Common stock, $0.01 par value per share, issuable upon exercise of common stock purchase warrants	Other	3,646,690(2)	$0.552	$2,012,972.88	0.0000927	$186.60
Fees to Be Paid	Equity	Common stock, $0.01 par value per share, issuable upon exercise of placement agent’s warrants to purchase common stock	Other	218,801(4)	$0.552	$120,778.15	0.0000927	$11.20
		Total Offering Amounts				$2,133,751.03
		Total Fees Previously Paid				—
		Total Fee Offsets				—
		Net Fee Due				$197.80

(1) Represents the shares of Common Stock, $0.01 par value per share (the “Common Stock”) of Palisade Bio, Inc. (“Registrant”) that will be offered for resale by the selling stockholders pursuant to the prospectus to which this exhibit is attached. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), the shares of Common Stock being registered hereunder include such indeterminate number of shares of Common Stock as may be issuable with respect to the shares of Common Stock being registered hereunder as a result of stock splits, stock dividends or similar transactions.

(2) Represents shares of common stock issuable upon the exercise of warrants to purchase common stock at an exercise price of $0.7105 per share issued by the Registrant in a private placement on May 10, 2022.

(3) Pursuant to Rule 457(c) under the Securities Act, calculated on the basis of the average of the high and low prices per share of the Registrant’s Common Stock reported on the Nasdaq Capital Market on June 9, 2022, a date within five business days prior to the filing of the registration statement to which this exhibit is attached.

(4) Represents shares of common stock issuable upon the exercise of warrants to purchase common stock at an exercise price of $0.7105 per share issued to the placement agent in a private placement on May 10, 2022.