Calculation of Filing Fee Table
Registration Statement on Form S-1
(Form Type)
Abacus Life, Inc.
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered Securities
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | Security
Type | | Security
Class Title | | Fee
Calculation
or Carry
Forward
Rule | | Amount Registered(1) | | Proposed Maximum Offering Price Per Unit | | Maximum Aggregate Offering Price(1)(2) | | Fee Rate | | Amount of Registration Fee(3) |
| Fees to be Paid | | Equity | | Common Stock, $0.0001 par value per share | | 457(a) | | 11,500,000 | | -- | | $121,440,000 | | 0.00014760 | | $17,924.54 |
| Fees Previously Paid | | Equity | | Common Stock, $0.0001 par value per share | | 457(o) | | -- | | -- | | $100,000,000 | | 0.00014760 | | $14,760.00 |
| | | | | | | | | | | | | | | | |
| Total Offering Amounts | | $17,924.54 |
| Total Fees Previously Paid | | $14,760.00 |
| Total Fee Offsets | | - |
| Net Fee Due | | $3,164.54 |
| | | | | |
| (1) | Includes 1,500,000 shares of Common Stock that the underwriters have the option to purchase. See “Underwriting” for more information on the underwriters’ option to purchase Common Stock. |
| (2) | Estimated solely for the purpose of calculating the registration fee. In accordance with Rule 457(c) under the Securities Act of 1933, as amended, the maximum price per share and maximum aggregate offering price are based on the average of the $10.74 (high) and $10.38 (low) sale price of the registrant’s Common Stock as reported on The Nasdaq Capital Market on June 7, 2024, which date is within five business days prior to filing this registration statement. |
| (3) | The Registrant previously paid $14,760 in connection with the initial filing of this registration statement for a proposed maximum aggregate offering price of $100,000,000. |
