Exhibit 107
Calculation of Filing Fee Table
Form S-1
(Form Type)
Abacus Life, Inc.
(Exact Name of Registrant as Specified in its Charter)
Newly Registered and Carry Forward Shares
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 | |||||||||
Newly Registered Securities | ||||||||||||||||
Fees to be paid | Equity | Warrants to purchase Common Stock | 457(g) | 1,780,000(2) | — | — | — | — (3) | ||||||||
Fees to be paid | Equity | Common Stock to be issued upon exercise of Warrants | 457(g) | 1,780,000 | $7.88(4) | $14,017,500 | .00011020 | $1,544.73 | ||||||||
Carry Forward Securities | ||||||||||||||||
Carry Forward Securities | Equity | Common Stock | 457(c) | 61,800,000 | 5.75(5) | $355,350,000 | .00011020 | $39,159.57 | ||||||||
Carry Forward Securities | Equity | Warrants to purchase Common Stock | 457(g) | 7,120,000(6) | — | — | — | — (7) | ||||||||
Carry Forward Securities | Equity | Common Stock to be issued upon exercise of Warrants | 457(g) | 24,370,000(8) | 5.75(5) | $140,127,500 | .00011020 | $15,442.05 | ||||||||
Total Offering Amounts | $56,146.35 | |||||||||||||||
Total Fees Previously Paid | $54,601.62 | |||||||||||||||
Total Fee Offsets | $0 | |||||||||||||||
Net Fees Due | $1,544.73 |
(1) | Pursuant to Rule 416(a) promulgated under the Securities Act, there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution resulting from share splits, share dividends or similar transactions. |
(2) | Represents 1,780,000 Legacy Holder Warrants |
(3) | Pursuant to Rule 457(g) promulgated under the Securities Act, the entire registration fee for the Legacy Holder Warrants is allocated to the shares of Common Stock underlying the Legacy Holder Warrants, and no separate fee is payable for the Legacy Holder Warrants. |
(4) | Pursuant to Rule 457(c) promulgated under the Securities Act and solely for the purpose of calculating the registration fee, the proposed aggregate maximum offering price is $7.88 (the average of the high and low prices of our Common Stock as reported on Nasdaq on September 11, 2023). |
(5) | Pursuant to Rule 457(c) promulgated under the Securities Act and solely for the purpose of calculating the registration fee, the proposed aggregate maximum offering price is $5.75 (the average of the high and low prices of our Common Stock as reported on Nasdaq on July 21, 2023). |
(6) | Represents 7,120,000 Private Placement Warrants. |
(7) | Pursuant to Rule 457(g) promulgated under the Securities Act, the entire registration fee for the Private Placement Warrants is allocated to the shares of Common Stock underlying the Private Placement Warrants, and no separate fee is payable for the Private Placement Warrants. |
(8) | Consisting of 17,250,000 Public Warrants and 7,120,000 Private Placement Warrants |