Exhibit 107
Calculation of Filing Fee Tables
S-3
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 | |
| | | | | | | | Newly Registered Securities | | | | | | | | | |
Fees to Be Paid | | Equity | | Common Stock, par value $0.001 per share, | | 457(c) | | | 75,327 | | | $ | 2.9607 | | | $ | 223,017 | | | | 0.0001476 | | | $ | 33 | |
| | Equity | | Common Stock, par value $0.001 per share, issuable upon conversion of Series F Preferred Stock | | 457(c) | | | 1,971,616 | | | $ | 2.9607 | | | $ | 5,837,265 | | | | 0.0001476 | | | $ | 862 | |
| | | | | | | | | | | | | | | | | | | | | | | | | | |
| | Total Offering Amounts | | | $ | 895 | | | | | | | | | |
| | Total Fees Previously Paid | | | | - | | | | | | | | | |
| | Total Fee Offsets | | | | - | | | | | | | | | |
| | Net Fee Due | | | $ | 895 | | | | | | | | | |
(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 Rule 457(c) 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 March 30, 2024.