Castellum (CTM) S-1/A IPO registration (amended)

Exhibit 107

Calculation of Filing Fee Tables

Form S-1
(Form Type)

Castellum, 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

Maximum Aggregate Offering Price (1) (2)

Fee Rate

Amount of Registration Fee

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, Par value $0.0001, Per share (3)

457

(o)

$

4,312,500

$110.20 per $1,000,000

$

476

Equity

Common Stock to be sold by the Security Holders (4)

457

(c)

$

9,675,000

$110.20 per $1,000,000

$

1,067

Carry Forward Securities
Carry Forward Securities
Total Offering Amounts	$	13,987,500	$	1,543.00
Total Fees Previously Paid			$	2,228.19
Total Fee Offsets			$	1,543.00
Net Fee Due			$	0.00

(1) Estimated solely for the purpose of computing the amount of the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the "Securities Act").

(2) Includes Common Stock to cover the exercise of the over-allotment option granted to the underwriter.

(3) Pursuant to Rule 416 of the Securities Act, the shares of common stock registered hereby also includes an indeterminable number of additional shares of common stock as may from time to time become issuable by reason of stock splits, stock dividends, recapitalizations or other similar transactions.

(4) In accordance with Rule 457(c) under the Securities Act, the aggregate offering price for the shares to be sold by the Security Holders is calculated based on a price of $4.00 (the $0.20 average of the high and low prices reported on the OTC Pink marketplace for October 5, 2022 adjusted for the 1-20 Reverse Stock Split Ratio).

2,418,750 shares of common stock * $4.00 = $9,675,000