Exhibit 107
Calculation of Filing Fee Tables
Form S-1
(Form Type)
Motorsport Games Inc.
(Exact Name of Registrant as Specified in its Charter)
Table1 – Newly Registered Securities
| Security Type | Security Class Title | Fee Calculation Rule | Amount Registered(1)(3) | Proposed Maximum Offering Price per Unit(2) | Maximum Price | Fee Rate | Amount of Registration Fee | |||||||||||||||||
| Fees to be paid | Equity | Class A common stock, par value $0.0001 per share | Rule 457(c) (2)(3) | 949,310 shares | $ | 1.29 | $ | 1,224,610 | $ | 147.60 per $1,000,000 | $ | 180.75 | ||||||||||||
| Total Offering Amounts | 949,310 shares | $ | 1.29 | $ | 1,224,610 | $ | 147.60 per $1,000,000 | $ | 180.75 | |||||||||||||||
| Total Fee Offsets | — | — | — | — | — | |||||||||||||||||||
| Net Fee Due | $ | 180.75 | ||||||||||||||||||||||
(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement also covers any additional securities that may be offered or issued by Motorsport Games Inc. (the “Registrant”) in connection with any stock split, stock dividend or similar transaction.
(2) Calculated pursuant to Rule 457(c) of the Securities Act solely for purposes of calculating the registration fee. The price for these shares is based upon the average of the high and low sale prices of the Registrant’s Class A common stock, par value $0.0001 per share (“Class A common stock”), reported on the Nasdaq Capital Market on August 16, 2024.
(3) Represents shares of our Class A common stock offered by the Selling Stockholders described in the registration statement issuable upon the exercise of warrants to purchase shares of Class A common stock issued to the Selling Stockholders in connection with a private placement transaction that closed on July 29, 2024.
