Exhibit 107
Calculation of Filing Fee Tables
FORM S-1
(Form Type)
Esports Technologies, Inc.
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered Securities*
| Security Type | Security Class Title | Fee or Carry | Amount Registered | Proposed Maximum Offering Price Per Unit (1) | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee(1) | Carry Forward Form Type | Carry Forward File Number | Carry Forward Initial effective date | Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward | |
| Newly Registered Securities | ||||||||||||
| Fees to Be Paid | Equity | Common Stock, $0.001 par value per share, underlying warrants (2) | 457(c) | 6,897,776 | $8.08 | $55,734,030.08 | 0.0000927 | $5,166.54 | ||||
| Fees Previously Paid | Equity | Common Stock, $0.001 par value per share, underlying warrants (2) | 457(c) | 5,242,651 | $13.77 | $72,191,304.27 | 0.0000927 | $6,692.13 | ||||
| Carry Forward Securities | ||||||||||||
| Carry Forward Securities | ||||||||||||
| Total Offering Amounts | $5,166.54 | |||||||||||
| Total Fees Previously Paid | $6,692.13 | |||||||||||
| Total Fee Offsets | — | |||||||||||
| Net Fee Due | $0.00 | |||||||||||
| (1) | Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) of the Securities Act of 1933, as amended, based upon the average of the high and low prices for a share of the registrant’s common stock as reported on The NASDAQ Capital Market on February 24, 2022. |
| (2) | Pursuant to Rule 416 under the Securities Act, the securities being registered hereunder include such indeterminate number of additional shares of common stock as may be issued after the date hereof as a result of stock splits, stock dividends or similar transactions. |
