Ludwig Enterprises (LUDG) S-1 IPO registration

Exhibit 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

LUDWIG ENTERPRISES, INC.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

	Security Type	Security Class Title	Fee Calculation or Carry Forward Rule		Amount Registered	Proposed Maximum Offering Price Per Share		Maximum Aggregate Offering Price(1)(2)			Fee Rate		Amount of Registration Fee
Newly Registered Securities
Fees to Be Paid	Equity	Common Stock, par value $0.001 per share(3)		457 (o)	—		—	$	8,050,000	(3)		0.00015310	$	1,232.46
		Underwriter Warrants(4)		457 (g)	—		—		—			—		—
		Common stock issuable upon exercise of Underwriter Warrants		457 (o)	—		—	$	350,000			0.00015310	$	53.59
	Total Offering Amounts				—		—	$	8,400,000			0.00015310	$	1,286.05
	Total Fees Previously Paid
	Total Fee Offsets													—
	Net Fee Due												$	1,286.05

(1)	Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(o) of the Securities Act of 1933, as amended. Includes shares to be sold upon exercise of the underwriters’ option to purchase additional shares.
(2)	Pursuant to Rule 416, the securities being registered hereunder include such indeterminate number of additional securities as may be issued after the date hereof as a result of stock splits, stock dividends or similar transactions.
(3)	Includes shares of common stock which may be issued on exercise of a 45-day option granted to the underwriters to cover over-allotments.
(4)	No fee pursuant to Rule 457(g) under the Securities Act of 1933, as amended.