Exhibit 107
Calculation of Filing Fee Tables
S-1
(Form Type)
BLUE WATER VACCINES, INC.
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered and Carry Forward Securities
| | | | | | Fee | | | | | | Proposed | | | | | | | | | | |
| | | | | | Calculation | | | | | | Maximum | | | Maximum | | | | | | | |
| | | | Security | | or Carry | | | | | | Offering | | | Aggregate | | | | | | Amount of | |
| | Security | | Class | | Forward | | | Amount | | | Price Per | | | Offering | | | | | | Registration | |
| | Type | | Title | | Rule | | | Registered | | | Unit | | | Price(1) | | | Fee Rate | | | Fee | |
Fees to Be Paid | | Equity | | Common Stock, $0.00001 par value per share(2) | | | 457(o) | | | | 2,222,222 | | | $ | 10.00 | | | $ | 22,222,220 | | | | 0.0000927 | | | $ | 2,060.00 | |
Fees to Be Paid | | Equity | | Representative’s Warrants (3) | | | 457(g) | | | | – | | | | – | | | | -- | | | | -- | | | | -- | |
Fees to Be Paid | | Equity | | Common Stock issuable upon exercise of Representative’s Warrants(4) | | | 457(o) | | | | 111,111 | | | $ | 11.50 | | | $ | 1,277,776.50 | | | | 0.0000927 | | | $ | 118.45 | |
| | Total Offering Amounts | | | | | | | $ | 23,499,996.50 | | | | | | | $ | 2,178.45 | |
| | Total Fees Previously Paid | | | | | | | | | | | | | | $ | 4,706.62 | |
| | Total Fee Offset | | | | | | | | | | | | | | | | | |
| | Net Fee Due | | | | | | | | | | | | | | | $ | (2,528.17 | ) |
(1) | Estimated solely for the purpose of calculating the amount of the registration fee in accordance with Rule 457(o) under the Securities Act. |
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(2) | Pursuant to Rule 416 under the Securities Act, the shares registered hereby also include an indeterminate number of additional shares as may from time to time become issuable by reason of stock splits, distributions, recapitalizations, or other similar transactions. |
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(3) | In accordance with Rule 457(g) under the Securities Act, because the shares of the registrant’s Common Stock underlying the Representative’s warrants are registered hereby, no separate registration fee is required with respect to the warrants registered hereby. |
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(4) | The fee is based on the estimated exercise price of the Representative’s warrants, which are exercisable at a per share exercise price equal to 115% of the public offering price of the shares of Common Stock. |