Exhibit 107
Calculation of Filing Fee Tables
S-1
Avinger, Inc.
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(2) | | | 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, par value $0.001 per share, issuable upon exercise of pre-funded warrants issued in private placement in August 2022 | | | Other | | | | 1,369,864 | | | | $1.74 | | | | $2,383,563.36 | | | | 0.0000927 | | | | $220.96 | | | | | | | | | | | | | | | |
| | Equity | | Common Stock, par value $0.001 per share, issuable upon exercise of preferred investment options issued in private placement in August 2022 | | | Other | | | | 5,707,766 | | | | $1.74 | | | | $9,931,512.84 | | | | 0.0000927 | | | | $920.65 | | | | | | | | | | | | | | | |
| | Equity | | Common Stock, par value $0.001 per share, issuable upon exercise of placement agent preferred investment options issued in private placement in August 2022 | | | Other | | | | 171,233 | | | | $1.74 | | | | $297,945.42 | | | | 0.0000927 | | | | $27.62 | | | | | | | | | | | | | | | |
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Fees Previously Paid | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
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| | | | | | | | | | | Carry Forward Securities | | | | | | | | | | | | | | | | | | | | | | | |
Carry Forward Securities | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
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| | Total Offering Amounts | | | | $12,613,021.62 | | | | | | | | | | | | | | | | | | | | | | | |
| | Total Fees Previously Paid | | | | - | | | | | | | | | | | | | | | | | | | | | | | |
| | Total Fee Offsets | | | | - | | | | | | | | | | | | | | | | | | | | | | | |
| | Net Fee Due | | | | $1,169.23 | | | | | | | | | | | | | | | | | | | | | | | |
(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended, this registration statement also covers such additional shares of the common stock, par value $0.001 per share (the “Common Stock”) of the registrant, as may be issued to prevent dilution from stock splits, stock dividends, and similar transactions.
(2) Pursuant to Rules 457(c) and 457(h) under the Securities Act, and solely for the purpose of calculating the registration fee, the proposed maximum offering price per share is the average of the high and low prices reported for the registrant’s Common Stock quoted on The Nasdaq Capital Market on August 12, 2022.
(3) Represents 1,369,864 shares of common stock issuable upon the exercise of pre-funded warrants to purchase one share of common stock at an exercise price of $0.0001 issued to the selling stockholder on August 8, 2022.
(4) Represents 5,707,766 shares of common stock issuable upon the exercise of preferred investment options to purchase one share of common stock at an exercise price of $1.502 issued to the selling stockholder on August 8, 2022.
(5) Represents 171,233 shares of common stock issuable upon the exercise of preferred investment options to purchase one share of common stock at an exercise price of $2.19 issued to the selling stockholder on August 8, 2022.
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 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
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| | | | | | | | | | | | | | 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 | |
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