SRM Entertainment (SRM) S-1/A IPO registration (amended)

EXHIBIT 107

CALCULATION OF REGISTRATION FEE

Form S-1

(Form Type)

SRM Entertainment, 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		Proposed Maximum Offering Price Per Unit		Maximum Aggregate Offering Price(1)		Fee Rate		Amount of Registration Fee
Newly Registered Securities
Fees to Be Paid	Equity	Common Stock, par value $0.0001 per share(2)		457	(o)		1,437,500	$	5.00	$	7,187,500	$	0.0001102	$	792.06
	Equity	Common Stock, par value $0.0001 per share(3)		457	(o)		2,000,000	$	5.00	$	10,000,000	$	0.0001102	$	1,102.20
	Equity	Representative(4) Warrants		457	(g)		-		-		-		-		-
	Equity	Common Stock, par value $0.0001 per share, underlying Representative’s Warrants(5)		457	(o)		57,500	$	6.00	$	345,000	$	0.0001102	$	38.02
Fees Previously Paid	-	-		-			-		-		-		-		-
	Total Offering Amounts									$	17,532,500.00			$	1,932.28
	Total Fees Previously Paid													$	2,242.57
	Total Fee Offsets													$	0
	Net Fees Due													$	0

(1)	Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”). Pursuant to Rule 416 under the Securities Act of 1933, as amended, or the Securities Act, the shares of common stock, par value $0.0001 per share of the registrant (“Common Stock”), registered hereby also include an indeterminate 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.
(2)	Includes shares of common stock that may be purchased by the underwriters pursuant to the over-allotment option.
(3)	The securities will be distributed by Jupiter Wellness, Inc., a Delaware corporation, referred to as Jupiter Wellness, as a dividend to its holders of Jupiter Wellness common stock and certain of its warrant holders. Pursuant to Rule 416 under the Securities Act of 1933, as amended, the shares being registered hereunder include such indeterminate number of shares of common stock, as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends or similar transactions.
(4)	No additional registration fee required under Rule 457(g) under the Securities Act.
(5)	Estimated solely for the purposes of calculating the registration fee pursuant to Rule 457(g) under the Securities Act. The registrant has agreed to issue warrants to EF Hutton, division of Benchmark Investments, LLC, the representative of the underwriters in this offering (the “Representative”), or its designees, to purchase up to 4% of the aggregate number of shares of Common Stock sold in this offering (including any shares of Common Stock sold upon exercise of the Representative’s over-allotment option) at an exercise price equal to 120% of the initial public offering price of the shares of Common Stock offered hereby. As estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(g) under the Securities Act, the proposed maximum aggregate offering price of such warrants is $345,000, which is equal to 120% of $287,500 (4% of the proposed maximum aggregate offering price of $7,187,500).