Exhibit 107
Calculation of Filing Fee Tables
Form S-1
(Form Type)
Biofrontera, 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 | Proposed Maximum Offering Price Per Share and accompanying warrant (1)(2) | Maximum Aggregate Offering Price(3) | Fee Rate | Amount of Registration Fee | |||||||||||||||||||
| Newly Registered Securities | ||||||||||||||||||||||||||
| Fees to Be Paid | Equity | Common Stock | 457 | (o) | $ | 15,000,000 | $147.60 per $1,000,000 | $ | 2,214 | |||||||||||||||||
| Fees to Be Paid | Equity | Warrants to purchase Common Stock | Other | — | (4) | |||||||||||||||||||||
| Fees to Be Paid | Equity | Common Stock underlying Warrants | 457 | (o) | $ | 15,000,000 | $147.60 per $1,000,000 | $ | 2,214 | |||||||||||||||||
| Fees to Be Paid | Equity | Pre-funded Warrants to purchase Common Stock | Other | — | (4) | |||||||||||||||||||||
| Fees to Be Paid | Equity | Common Stock underlying Pre-funded Warrants | Other | — | (4) | |||||||||||||||||||||
| Total Offering Amounts | $ | 30,000,000 | $147.60 per $1,000,000 | $ | 4,428 | |||||||||||||||||||||
| Total Fees Previously Paid | — | |||||||||||||||||||||||||
| Total Fee Offsets | — | |||||||||||||||||||||||||
| Net Fee Due | $ | 4,428 | ||||||||||||||||||||||||
| (1) | Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”). |
| (2) | Pursuant to Rule 416 under the Securities Act, the securities being registered hereunder include such indeterminate number of additional securities as may be issuable to prevent dilution resulting from stock splits, dividends or similar transactions. |
| (3) | The proposed maximum offering price of the shares proposed to be sold in the offering will be reduced on a dollar-for-dollar basis based on the offering price of any pre-funded warrants offered and sold in the offering, and as such the proposed aggregate maximum offering price of the shares together with the pre-funded warrants (including the Common Stock issuable upon exercise of the pre-funded warrants), if any, is $15,000,000.00. |
| (4) | No separate fee is required pursuant to Rule 457(g) under the Securities Act. |
