Exhibit 107
Calculation of Filing Fee Tables
Form S-3
(Form Type)
KORU Medical Systems, Inc.
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered and Carry Forward Securities
| Security Type | Security Class Title | Fee Calculation or Carry Forward Rule | Amount Registered | Proposed Maximum Offering Price Per Unit | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee | Carry Forward Form Type | Carry Forward File Number | Carry Forward Initial Effective Date | Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward | |
| Newly Registered Securities | ||||||||||||
| Fees to Be Paid | — | — | — | — | — | — | — | — | — | — | — | — |
| Fees Previously Paid | — | — | — | — | — | — | — | — | — | — | — | — |
| Carry Forward Securities | ||||||||||||
| Carry Forward Securities | Equity | Common stock, par value $0.01 per share | 415(a)(6) | (1) | S-3 | 333-238242 | 05-20-2020 | |||||
| Carry Forward Securities | Equity | Preferred stock, par value $0.01 per share | 415(a)(6) | (1) | S-3 | 333-238242 | 05-20-2020 | |||||
| Carry Forward Securities | Debt | Debt Securities | 415(a)(6) | (1) | S-3 | 333-238242 | 05-20-2020 | |||||
| Carry Forward Securities | Other | Warrants | 415(a)(6) | (1) | S-3 | 333-238242 | 05-20-2020 | |||||
| Carry Forward Securities | Unallocated (Universal) Shelf | Unallocated (Universal) Shelf | 415(a)(6) | (1) | $71,250,000(1) | $129.80 per $1,000,000 | S-3 | 333-238242 | 05-20-2020 | $9,248 | ||
| Total Offering Amounts | $71,250,000(1) | $ — | ||||||||||
| Total Fees Previously Paid | $ — | |||||||||||
| Total Fee Offsets | $9,248 | |||||||||||
| Net Fee Due | $ 0 | |||||||||||
| (1) | In accordance with Rule 415(a)(6) under the Securities Act, all $71,250,000 of the securities registered pursuant to this Registration Statement are unsold securities that previously were registered pursuant to the registration statement on Form S-3 (File No. 333-238242), initially effective on May 20, 2020 (the “Prior Registration Statement”). The Prior Registration Statement registered the offer and sale of an indeterminate number of common stock, preferred stock, debt securities and warrants with an aggregate offering price not to exceed $100,000,000, of which, $71,250,000 of such securities remain unsold as of the filing date of this Registration Statement, all of which are being included in this Registration Statement (the “Unsold Securities”). Pursuant to Rule 415(a)(6), the registration fees in the amount of $9,248 previously paid with respect to the Unsold Securities will continue to be applied to the Unsold Securities. To the extent that, after the filing date hereof and prior to the effectiveness of this Registration Statement, the registrant sells any of the Unsold Securities pursuant to the Prior Registration Statement, the registrant will identify in a pre-effective amendment to this Registration Statement the updated amount of such Unsold Securities from the Prior Registration Statement to be included in this Registration Statement pursuant to Rule 415(a)(6) and the amount of any new securities to be registered under this Registration Statement, such that the securities hereunder shall have an aggregate initial offering price not to exceed $71,250,000. Pursuant to Rule 415(a)(6) under the Securities Act, the offering of the Unsold Securities under the Prior Registration Statement will be deemed terminated as of the date of effectiveness of this Registration Statement. |
- 1 -
Table 2: Fee Offset Claims and Sources
| Registrant or Filer Name | Form or Filing Type | File Number | Initial Filing Date | Filing Date | Fee Offset Claimed | Security Type Associated with Fee Offset Claimed | Security Title Associated with Fee Offset Claimed | Unsold Securities Associated with Fee Offset Claimed | Unsold Aggregate Offering Amount Associated with Fee Offset Claimed | Fee Paid with Fee Offset Source | |
| Rules 457(b) and 0-11(a)(2) | |||||||||||
| Fees Offset Claims | — | S-3 | 333-238242 | 05-14-2020 | — | $9,248 | — | — | — | — | — |
| Fees Offset Sources | REPRO MED SYSTEMS, INC. | S-3 | 333-238242 | — | 05-14-2020 | — | — | — | — | — | $9,248 |
| Rule 457(p) | |||||||||||
| Fees Offset Claims | |||||||||||
| Fees Offset Sources | |||||||||||
Table 3: Combined Prospectuses
| Security Type | Security Class Title | Amount of Securities Previously Registered | Maximum Aggregate Offering Price of Securities Previously Registered | Form Type | File Number | Initial Effective Date |
- 2 -
