Exhibit 107
Calculation of Filing Fee Tables
Form S-8
(Form Type)
Gouverneur Bancorp, 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) | Proposed Maximum Offering Price Per Share (2) | Maximum Offering Price (1) | Fee Rate | Amount of Fee |
| Equity | Common Stock, $0.01 par value per share | Rule 457(c) and Rule 457(h) | 101,230 | $12.40 | $1,255,252 | 0.00015310 | $192.18 |
| Total Offering Amounts | $192.18 | ||||||
| Total Fee Offsets | N/A | ||||||
| Net Fee Due | $192.18 | ||||||
| (1) | Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement also relates to such indeterminate number of additional shares of Common Stock as may be issuable under the Gouverneur Bancorp, Inc. 2025 Equity Incentive Plan to prevent dilution in the event of a stock dividend, stock split, recapitalization, or other similar changes in the capital structure, merger, consolidation, spin-off, split-off, spin-out, split-up, reorganization, partial or complete liquidation, or other distribution of assets, issuance of rights or warrants to purchase securities, or any other corporate transaction or event having an effect similar to any of the foregoing. |
| (2) | Estimated pursuant to Rules 457(c) and 457(h) under the Securities Act solely for the purpose of calculating the registration fee. The price of $12.40 per share represents the average of the high and low sales prices of the registrant’s common stock as reported on the OTCQB Marketplace on February 18, 2025. |
