Calculation of Filing Fee Tables
FORM S-1
(Form Type)
KIORA PHARMACEUTICALS, 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 | | Proposed
Maximum
Offering
Price Per
Unit | | Maximum Aggregate Offering Price (1) | | | Fee
Rate | | Amount of
Registration
Fee |
| Newly Registered Securities |
| Fees to Be Paid | Equity | | Common Stock, par value $0.01 per share(2)(3)(4) | | Rule 457(o) | | | | | | $ | 6,000,000 | | | | $110.20 per $1,000,000 | | $ | 661.20 | |
| Fees to Be Paid | Equity | | Series F Convertible Preferred Stock, par value $0.01 per share(2)(3)(4) | | Rule 457(i) | | | | | | $ | 6,000,000 | | | | $110.20 per $1,000,000 | | $ | 661.20 | |
| Fees to Be Paid | Equity | | Common Stock issuable upon conversion of Series F Convertible Preferred Stock(3) | | Rule 457(i) | | | | | | — | | (5) | | | | |
| Fees to be Paid | Equity | | Warrants to purchase Common Stock(2)(3) | | Rule 457(g) | | | | | | — | | (6) | | | | |
| Fees to be Paid | Equity | | Common Stock issuable upon exercise of Warrants(3) | | Rule 457(o) | | | | | | $ | 6,000,000 | | | | $110.20 per $1,000,000 | | $ | 661.20 | |
| Fees Previously Paid | — | | — | | — | | — | | — | | — | | | | — | | — | |
| Total Offering Amounts | $ | 18,000,000 | | | | | | $ | 1,983.60 | |
| Total Fees Previously Paid | | | | | | $ | 0.00 | |
| Total Fee Offsets | | | | | | $ | 0.00 | |
| Net Fee Due | | | | | | $ | 1,983.60 | |
(1)Estimated solely for the purpose of calculating the amount of the registration fee in accordance with Rule 457(i) and Rule 457(o) under the Securities Act of 1933 (the "Securities Act").
(2)Includes shares and warrants that may be purchased by the underwriters pursuant to their option to purchase additional common shares and warrants to cover over-allotments.
(3)Pursuant to Rule 416 under the Securities Act, there are also being registered such indeterminate number of additional securities as may be issued to prevent dilution resulting from share splits, share dividends or similar transactions.
(4)The proposed maximum offering price of the Common Stock to be sold in the offering will be reduced on a dollar-for-dollar basis based on the offering price of any Series F Convertible Preferred Stock offered and sold in the offering.
(5)No registration fee required pursuant to Rule 457(i).
(6)No registration fee required pursuant to Rule 457(g).
