EX-FILING FEES 6 ex_348434.htm EXHIBIT FILING FEES

Exhibit 107

Calculation of Filing Fee Tables

FORM S-1

(Form Type)

JONES SODA CO.

(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 Aggregate Offering Price		Fee Rate		Amount of Registration Fee
Fees to Be Paid	Equity	Common Stock, no par value		457	(c)		23,693,663			$0.62750	$	14,867,774	$	0.0000927	$	1,379
Fees to Be Paid	Equity	Common Stock, no par value		457	(c)		4,999,843	(3)		$0.62750	$	3,137,402	$	0.0000927	$	291
Fees Previously Paid	-	-		-			-			-		-		-		-
	Total Offering Amounts														$	1,670
	Total Fees Previously Paid															-
	Total Fee Offsets (4)															-
	Net Fee Due														$	1,670

(1) The shares of our common stock being registered hereunder are being registered for sale by the selling shareholders named in the prospectus. Under Rule 416 of the Securities Act of 1933, as amended, the shares being registered include such indeterminate number of shares of common stock as may be issuable with respect to the shares being registered in this registration statement as a result of any stock splits, stock dividends or other similar event.

(2) The proposed maximum offering price per share and the proposed maximum aggregate offering price have been estimated solely for the purpose of calculating the amount of the registration fee in accordance with Rule 457(c) under the Securities Act of 1933, as amended, using the average of the high and low prices as reported on the OTCQB on March 14, 2022.

(3) Represents shares of common stock issuable upon exercise of outstanding warrants to purchase shares of common stock offered by the selling shareholders.

(4) The Registrant does not have any fee offsets.