Exhibit 107
Calculation of Filing Fee Tables
Form S-8
(Form Type)
Polyrizon Ltd.
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered Securities
| Security Type | | Security Class Title(1) | | Fee
Calculation
Rule | | Amount
Registered(1) | | | Proposed
Maximum
Offering
Price Per
Unit | | | Maximum
Aggregate
Offering
Price | | | Fee Rate | | | Amount of
Registration
Fee | |
| Equity | | Ordinary Shares, no par value (2) | | Rule 457(c) | | | 246,129 | | | $ | 1.01 | | | $ | 248,590.29 | | | | 0.0001531 | | | $ | 38.06 | |
| Equity | | Ordinary Shares, no par value (3) | | Rule 457(c) and Rule 457(h) | | | 553,871 | | | $ | 1.515 | | | $ | 839,114.57 | | | | 0.0001531 | | | $ | 128.47 | |
| Total Offering Amounts | | | | | | | $ | 1,087,704.86 | | | | | | | $ | 166.53 | |
| Total Fee Offsets | | | | | | | | | | | | | | | | — | |
| Net Fee Due | | | | | | | | | | | | | | | $ | 166.53 | |
| (1) | Pursuant to Rule 416(a) of the Securities Act of 1933, as amended, this registration statement also covers such indeterminate number of Ordinary Shares as may be offered or issued to prevent dilution resulting from stock splits, stock dividends or similar transactions pursuant to the terms of the Polyrizon Ltd. Amended and Restated Equity Incentive Plan (the “Plan”). |
| (2) | Represents Ordinary Shares issuable upon exercise of outstanding options granted under the Plan and the corresponding proposed maximum offering price per share represents the weighted average exercise price of these outstanding. |
| (3) | Represents Ordinary Shares issuable upon vesting or exercise of awards granted under the Plan as well as future award grants under the Plan and the corresponding proposed maximum offering price per share, which is estimated solely for the purposes of calculating the registration fee under Rule 457(c) and Rule 457(h) under the Securities Act, is based on the average of the high and low prices for the Company’s ordinary shares as quoted on the Nasdaq Capital Market on January 17, 2025. |
