EXHIBIT 107
Calculation of Filing Fee Table
Form S-8
(Form Type)
BIOFRONTERA INC.
(Exact Name of Registrant as Specified in its Charter)
Table I: Newly Issued Securities
| Security Type | Security Class Title | Fee Calculation Rule | Amount Registered | Proposed Maximum Offering Price Per Share | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee | |||||||||||||||||
| Equity | Common Stock, $0.001 par value per share | Rules 457(c) and 457(h) | 3,612,500 | (1) | $ | 0.84 | (2) | $ | 3,034,500 | (2) | $153.10 per $1,000,000 | $ | 464.59 | |||||||||||
| Total Offering Amounts | $ | 3,034,500 | (2) | $ | 464.59 | |||||||||||||||||||
| Total Fee Offsets | $ | 0.00 | ||||||||||||||||||||||
| Net Fee Due | $ | 464.59 | ||||||||||||||||||||||
| (1) | Represents shares of Common Stock to be registered under the registrant’s 2021 Omnibus Incentive Plan (the “Plan”). Pursuant to Section 416 under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement also covers an indeterminate number of additional shares of Common Stock that may become issuable as a result of stock splits, stock dividends, or similar transactions under the anti-dilution provisions of the Plan. The registrant has previously registered 137,500 shares that may be issued under the Plan on a Registration Statement on Form S-8 (File No. 333-265463). The registration fee for the previously registered shares was paid at the time that such registration statement was filed. |
| (2) | Estimated solely for the purpose of computing the registration fee in accordance with Rules 457(c) and 457(h) under the Securities Act. Pursuant to Rules 457(c) and 457(h) under the Securities Act, the proposed maximum aggregate offering price was determined based on the average of the high and low prices reported for Biofrontera Inc.’s Common Stock on The NASDAQ Capital Market LLC on November 11, 2024. |
