Fractyl Health, Inc. Common Stock (GUTS) S-1 IPO registration

Exhibit 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

FRACTYL HEALTH, INC.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

	Security     Type	Security Class Title	Fee   Calculation   Rule	Amount Registered	Proposed   Maximum   Offering   Price Per   Share	Proposed   Maximum   Aggregate   Offering   Price(1)	Fee Rate	Amount of Registration Fee(2)
Fees to be Paid	Equity	Common Stock,   par value $0.00001 per share(3)(4)	457(o)	—	—	$100,000,000	0.00014760	$14,760.15
	Total Offering Amount				—	$100,000,000	—	$14,760.15
	Total Fees Previously Paid				—	—	—	—
	Total Fee Offsets				—	—	—	—
	Net Fee Due				—	—	—	$14,760.15

(1) Estimated solely for the purpose of computing the amount of the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”).

(2) Calculated pursuant to Rule 457(o) under the Securities Act based on an estimate of the proposed maximum aggregate offering price.

(3) Includes up to an additional 15% of the aggregate offering price to cover a 30-day option granted to the underwriters to purchase additional shares of our common stock to cover over-allotments, if any.

(4) Pursuant to Rule 416(a) of the Securities Act, the shares of common stock registered hereby also includes an indeterminable number of additional securities that may be issued to prevent dilution resulting from stock splits, stock dividends or similar transactions.