Exhibit 107
Calculation of Filing Fee Tables
S-1
(Form Type)
First Wave BioPharma, 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 (1) | Proposed Maximum Offering Price Per Unit | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee | |||||||||||
Fees to Be Paid | Equity | Common Stock, par value $0.0001 per share (“Common Stock”) | 457(c) | 1,762,674 | 5.56(2) | $9,800,467.44 | 0.00014760 | $1,446.55 | ||||||||||
| Total Offering Amounts | $9,800,467.44 | 0.00014760 | $1,446.55 | |||||||||||||||
| Total Fees Previously Paid | $0 | |||||||||||||||||
| Total Fee Offsets | — | |||||||||||||||||
| Net Fee Due | $1,446.55 | |||||||||||||||||
| (1) | Pursuant to Rule 416 under the Securities Act, this registration statement shall also cover any additional shares of the registrant’s securities that become issuable by reason of any share splits, share dividends or similar transactions. |
| (2) | With respect to the shares of common stock offered by the selling stockholders, estimated at $5.56 per share, the average of the high and low prices as reported on The Nasdaq Capital Market on January 5, 2024, for the purposes of calculating the registration fee in accordance with Rule 457(c) under the Securities Act. |
