Exhibit 107
Calculation of Filing Fee Table
Form S-8
(Form Type)
Spruce Biosciences, 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(1) |
Proposed Maximum Offering Price Per Unit |
Maximum Aggregate Offering Price
|
Fee Rate |
Amount of Registration Fee(2) |
Equity | 2020 Equity Incentive Plan Common Stock, $0.0001 par value per share
| Other(3) | 2,051,491(4) | $0.85(3) | $1,743,767.35 | .00014760 | $257.39 |
Equity | 2020 Employee Stock Purchase Plan Common Stock, $0.0001 par value per share
| Other(5) | 410,298(6) | $0.73(5) | $299,517.54 | .00014760 | $44.21 |
Total Offering Amounts |
| $2,043,284.89 |
| — | |||
Total Fees Previously Paid |
|
|
| — | |||
Total Fee Offsets |
|
|
| — | |||
Net Fee Due |
|
|
| $301.60 |