Exhibit 107
Calculation of Filing Fee Table
FORM S-1
(Form Type)
Helius Medical Technologies, Inc.
(Exact Name of Registrant as Specified in its Charter)
Newly Registered Securities
| Security Type | Security Class Title | Fee Calculation Rule | Maximum Aggregate Offering Price(1)(2) | Fee Rate | Amount of Registration Fee |
| Equity | Class A Common Stock(3) | Rule 457(o) | 8,000,000 | 0.00014760 | $1,180.80 |
| Equity | Series A Warrants(4) | Other | - | - | - |
| Equity | Series B Warrants(4) | Other | - | - | - |
| Equity | Shares of Class A Common Stock issuable upon exercise of Series A Warrants and Series B Warrants | Rule 457(o) | 17,600,000 | 0.00014760 | $2,597.76 |
| Equity | Pre-Funded Warrants(3)(4) | Other | - | - | - |
| Equity | Shares of Class A Common Stock issuable upon exercise of Pre-Funded Warrants(3) | Rule 457(o) | - | 0.00014760 | - |
| Equity | Shares of Class A Common Stock issuable upon exercise of Underwriter Warrants | Rule 457(g) | 400,000 | 0.00014760 | 59.04 |
| Total Offering Amounts | $26,000,000 | $3,837.60 | |||
| Total Fee Offsets | - | ||||
| Previously Paid | $4,797 | ||||
| Net Fee Due | $0 | ||||
| (1) | Estimated solely for the purpose of calculating the registration fee pursuant Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”). |
| (2) | Pursuant to Rule 416(a) under the Securities Act, this registration statement shall also cover an indeterminate number of shares that may be issued and resold resulting from stock splits, stock dividends or similar transactions. |
| (3) | The proposed maximum aggregate offering price of the Class A Common Stock, par value $0.001 (“Common Stock”), will be reduced on a dollar-for-dollar basis based on the offering price of any Pre-Funded Warrants issued in the offering, and the proposed maximum aggregate offering price of the Pre-Funded Warrants to be issued in the offering will be reduced on a dollar-for-dollar basis based on the offering price of any Common Stock issued in the offering. Accordingly, the proposed maximum aggregate offering price of the Common Stock, Pre-Funded Warrants and accompanying Series A Warrants and Series B Warrants (including the Common Stock issuable upon exercise of the Pre-Funded Warrants), if any, is $8,000,000. |
| (4) | No fee pursuant to Rule 457(g) of the Securities Act. |
