Exhibit 107
Calculation of Filing Fee Table
Form S-8
(Form Type)
KORU Medical Systems, Inc.
(Exact Name of Registrant as Specified in its Charter)
Table 1 — Newly Registered Securities
| Security Type | Security Class Title | Fee
Calculation
Rule | Amount
to be
Registered(1) | Proposed
Maximum
Offering
Price
Per Share | Proposed
Maximum
Aggregate
Offering
Price | Fee Rate | Amount of
Registration
Fee |
| | | | | | | | |
| Equity | Common Stock, par value $0.01 per share, reserved for future issuance under the KORU Medical Systems, Inc. Non-Employee Director Compensation Plan | Rule 457(c) and Rule 457(h) | 375,000 | $2.45(2) | $918,750 | $92.70 per $1,000,000 | $85.17 |
| | | | | | | | |
| Equity | Common Stock, par value $0.01 per share, reserved for future issuance as bonus under the Employment Agreement dated as of April 12, 2021 between the Company and Linda Tharby | Rule 457(c) and Rule 457(h) | 125,000 | $2.45(2) | $306,250 | $92.70 per $1,000,000 | $28.39 |
| | | | | | | | |
| | Totals | | | | $1,225,000 | | $113.56 |
__________
| (1) | Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of common stock which become issuable by reason of any stock dividend, stock split, recapitalization or any other similar transaction effected without the receipt of consideration which results in an increase in the number of the outstanding shares of common stock. |
| | |
| (2) | Estimated pursuant to Rule 457(c) and Rule 457(h) under the Securities Act solely for the purpose of calculating the registration fee. The price of $2.45 per share represents the average high and low sales prices of the Common Stock as quoted on the Nasdaq Capital Market on June 28, 2022. |
