EX-FILING FEES 5 ex107.htm

Calculation of Filing Fee Tables

 

S-1

 

PolarityTE, Inc.

 

Table 1: Newly Registered and Carry Forward Securities

 

    Security Type   Security Class Title   Fee Calculation or Carry Forward Rule     Amount Registered(1)     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 Paid In Connection with Unsold Securities to be Carried Forward  
                  Newly Registered Securities                                      
Fees to Be Paid   Equity   Common Stock     457(c)       1,584,159 (2)     1.92 (4)   $

 

3,041,585

      $92.70 per $1,000,000     $ 282                                                                   
    Equity   Common Stock     457(c)       3,168,318 (3)      1.92 (4)   $ 6,083,171       $92.70 per $1,000,000     $ 564                                  
                                                                                         
                      Carry Forward Securities                                                  
Carry Forward Securities                                                                                        

 

(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended, this registration statement also covers such additional shares of the common stock, par value $0.001 per share (the “Common Stock”) of the registrant, as may be issued to prevent dilution from stock splits, stock dividends, and similar transactions.

 

(2) Represents 1,584,159 shares of common stock issuable upon the exercise of pre-funded warrants to purchase one share of common stock at an exercise price of $0.001 issued to the selling stockholder on June 8, 2022.

 

(3) Represents 3,168,318 shares of common stock issuable upon the exercise of preferred investment options to purchase one share of common stock at an exercise price of $2.40 issued to the selling stockholder on June 8, 2022.

 

(4) Pursuant to Rules 457(c) under the Securities Act, and solely for the purpose of calculating the registration fee, the proposed maximum offering price per share is the average of the high and low prices reported for the registrant’s Common Stock quoted on The Nasdaq Capital Market on June 14, 2022.

 

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   Aggregate Offering Amount Associated with Fee Offset Claimed   Fee Paid with Fee Offset Source 
                                             
Fee Offset Claims                                                                                                                                                   
Fee Offset Sources                                                       
                                                        
Fee Offset Claims                                                       
Fee 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