Smart for Life (SMFL) S-3 Shelf registration

Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

SMART FOR LIFE, INC.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

	Security Type	Security Class Title	Fee Calculation or Carry Forward Rule		Amount Registered(1)		Proposed Maximum Offering Price Per Unit(2)		Maximum Aggregate Offering Price		Fee Rate		Amount of Registration Fee
Fees to Be Paid	Equity	Common Stock issuable upon exercise of warrants		457(c)		7,940,835	$	1.31	$	10,402,493.85		0.00011020	$	1,146.35
	Total Offering Amounts								$	10,402,493.85			$	1,146.35
	Total Fees Previously Paid												$	0.00
	Total Fee Offsets												$	0.00
	Net Fee Due												$	1,146.35

(1) Pursuant to Rule 416 under the Securities Act of 1933, as amended, the registrant is also registering hereunder an indeterminate number of shares of common stock that may be issued and resold resulting from stock splits, stock dividends or similar transactions.

(2) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) under the Securities Act of 1933, as amended, based upon the average of the high and low prices of the registrant’s common stock reported on the Nasdaq Capital Market on May 31, 2023.