Heritage Distilling Holding Company, Inc. Common Stock (CASK) S-1 IPO registration

Exhibit 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

HERITAGE DISTILLING HOLDING COMPANY, INC.

(Exact Name of Registrant as Specified in its Charter)

	Security Type	Security Class Title	Fee Calculation or Carry Forward Rule	Amount Registered(1)(2)		Proposed Maximum Offering Price Per Share(3)		Maximum Aggregate Offering Price(1)		Fee Rate		Amount of Registration Fee
Fees To Be Paid	Equity	Common stock, par value $0.0001 per share	Other		5,067,162	$	1.055	$	5,345,856		0.00015310	$	818.45
	Total Offering Amounts							$	5,345,856		0.00015310	$	818.45
	Total Fees Previously Paid											$	-
	Total Fee Offsets												-
	Net Fee Due											$	818.45

(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover an indeterminate number of shares of common stock, par value S0.0001 per share (“Common Stock”), of Heritage Distilling Holding Company, Inc. (the “Registrant”) as may be issued or issuable resulting from stock splits, stock dividends or similar transactions.

(2) Includes (i) 5,000,000 shares of Common Stock that are issuable pursuant to a securities purchase agreement, dated January 23, 2025 (the “Purchase Agreement”), by and between the Registrant and C/M Capital Master Fund, LP (“Capital Master”), as Purchase Shares, and (ii) 67,162 shares of Common Stock that are issuable upon the exercise of a stock purchase warrant issued to Capital Master as consideration for Capital Master's execution and delivery of the Purchase Agreement, as Commitment Shares.

(3) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) of the Securities Act, based on the average of the high and low prices for a share of the Registrant's Common Stock as reported on the Nasdaq Stock Market, LLC on January 23, 2025, which is a date within five business days of the filing of the Registration Statement.

Table 2: Fee Offset Claims and Sources

Registrant or Filer Name

Form or Filing Type

File Number

Initial Filing Date

Filing Date

Fee Offset Claimed

Security Type Associated with Fee Offset Claimed

Security Title Associated with Fee Offset Claimed

Unsold Securities Associated with Fee Offset Claimed

Unsold Aggregate Offering Amount Associated with Fee Offset Claimed

Fee Paid with Fee Offset Source

Rules 457(b) and 0-11(a)(2)

Fee Offset Claims

-

-

-

-

Fee Offset Sources

-

-

-

-

-

Rule 457(p)

Fee Offset Claims

-

-

-

-

-

-

-

-

-

Fee Offset Sources

-

-

-

-

-

Table 3: Combined Prospectuses

Security Type

Security Class Title

Amount of Securities Previously Registered

Maximum Aggregate Offering Price of Securities Previously Registered

Form Type

File Number

Initial Effective Date

-

-

-

-

-

-

-