Exhibit 107
Calculation of Filing Fee Table
Form S-3
(Form Type)
Neuraxis, Inc.
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered Securities
| Security Type | Security Class Title | Fee Calculation Rule | Amount Registered (1)(2) | Proposed Maximum Aggregate Offering Price Per Unit (1)(2) | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee (3) | |||||||||||||||||||
| Equity | Common stock, $0.0001 par value per share | 457 | (o) | — | — | — | — | — | ||||||||||||||||||
| Equity | Preferred stock, $0.0001 par value per share | 457 | (o) | — | — | — | — | — | ||||||||||||||||||
| Debt | Debt securities | 457 | (o) | — | — | — | — | — | ||||||||||||||||||
| Other | Warrants | 457 | (o) | — | — | — | — | — | ||||||||||||||||||
| Other | Units | 457 | (o) | — | — | — | — | — | ||||||||||||||||||
| Other | Rights | 457 | (o) | — | — | — | — | — | ||||||||||||||||||
Unallocated (Universal) Shelf | 457 | (o) | — | — | $ | 25,000,000 | (3) | 0.00015310 | $ | 3,827.50 | ||||||||||||||||
| Equity | Common stock, $0.0001 par value per share, to be offered by the Selling Stockholders | 457 | (c) | 6,573,214 | $ | 17,517,615.31 | (4) | 0.00015310 | $ | 2,681.95 | ||||||||||||||||
| Total Offering Amounts | $ | 42,517,615.31 | 0.00015310 | $ | 6,509.45 | |||||||||||||||||||||
| Total Fees Previously Paid | — | |||||||||||||||||||||||||
| Total Fee Offsets | — | |||||||||||||||||||||||||
| Net Fee Due | $ | 6,509.45 | ||||||||||||||||||||||||
(1) The proposed amount of the securities offered to be offered and registered by the registrant, maximum offering price per class of security to be offered by the registrant and maximum aggregate offering price per class of security to be offered by the registrant will be determined from time to time by the registrant in connection with the issuance by the registrant of the securities registered hereunder.
(2) This registration statement covers such indeterminate amount of shares of common stock and preferred stock, debt securities, warrants and rights of Neuraxis, Inc., as having an aggregate offering price not to exceed $25,000,000, to be offered by the registrant. The securities registered hereunder are to be issued from time to time at prices to be determined. The securities registered also include such indeterminate number of shares of common stock and preferred stock and amount of debt securities as may be issued upon conversion of or exchange for preferred stock or debt securities that provide for conversion or exchange, upon exercise of warrants or rights or pursuant to the anti-dilution provisions of any such securities. In addition, pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), the shares being registered hereunder include such indeterminate number of shares of common stock and preferred stock as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends or similar transactions.
(3) Estimated solely for the purpose of calculating the registration fee. Subject to Rule 462(b) under the Securities Act, the aggregate maximum offering price of all securities to be offered and issued by the registrant pursuant to this registration statement will not exceed $25,000,000.
(4) Estimated solely for the purpose of computing the amount of the registration fee pursuant to Rule 457(c) under the Securities Act of 1933, as amended, based on the average ($2.665) of the high ($2.75) and low ($2.58) sales price of the Common Stock as reported on NYSE American on December 11, 2024.
