Workhorse (WKHS) S-3 Shelf registration

Exhibit 107.1

Calculation of Filing Fees Table

Form S-3

(Form Type)

Workhorse Group Inc.*

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

Security Type

Security Class Title

Fee Calculation Rule 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

Common Stock, $0.001 par value per share

Equity

Preferred Stock, $0.001 par value per share

Debt

Debt Securities

Other

Guarantees of Debt Securities (1)

Other

Warrants

Other

Units

Unallocated (Universal) Shelf

Rule 457(o)

(1)

(2)

$

200,000,000

$

0.0001102

$

22,040

(3)

Total Offering Amounts

$

200,000,000

$

22,040

Total Fees Previously Paid

Total Fee Offsets

Net Fee Due

$

22,040

1. An unspecified number of securities or aggregate principal amount, as applicable, is being registered as may from time to time be offered at unspecified prices and, in addition, an unspecified number of additional shares of Common Stock is being registered as may be issued from time to time upon conversion of any Debt Securities that are convertible into Common Stock or pursuant to any anti-dilution adjustments with respect to any such convertible Debt Securities.

2. Estimated solely for the purpose of calculating the registration fee. No separate consideration will be received for shares of common stock that are issued upon conversion of debt securities, or preferred stock or upon exercise of common stock warrants registered hereunder. The aggregate maximum offering price of all securities issued pursuant to this registration statement will not exceed $200,000,000.

3. Calculated pursuant to Rule 457(o) under the Securities Act.

* Additional registrants are listed under the caption “Table of Additional Registrants” in the registration statement to which this exhibit is attached.