Exhibit 107

 

Calculation of Filing Fee Tables

 

Form S-8

(Form Type)

 

NeuBase Therapeutics, 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)(2)

   Proposed
Maximum
Offering
Price Per
Unit		     Maximum
Aggregate
Offering
Price		     Fee Rate    

Amount of
Registration
Fee(4)

  
Equity   Common Stock, $0.0001 par value
per share, reserved for issuance
under the Plan (as defined below)		    457(h)     1,320,346   $ 0.21 (3)    $ 277,273       .00011020     $ 31  
Total Offering Amounts           $ 277,273             $ 31  
Total Fee Offsets                              
Net Fee Due                           $ 31  

 

(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement on Form S-8 (the “Registration Statement”) also covers an indeterminate number of additional shares of common stock, $0.0001 par value per share (the “Common Stock”) of NeuBase Therapeutics, Inc. (the “Registrant”) that become issuable under the Registrant’s 2019 Stock Incentive Plan (the “Plan”), by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration that increases the number of the Registrant’s outstanding shares of Common Stock.

 

(2) Represents shares of Common Stock that were added to the shares available for issuance under the Plan on October 1, 2022 pursuant to the automatic increase feature of the Plan, which provides that the number of shares reserved for issuance under the Plan will automatically increase on October 1st of each year for ten years, starting on October 1, 2019 and ending on (and including) October 1, 2028, by the lesser of (a) four percent (4.0%) of the total number of the Registrant’s Common Stock outstanding as of September 30th of the immediately preceding fiscal year and (b) such number of shares of Common Stock determined by the Registrant’s board of directors.

 

(3) Estimated solely for the purpose of calculating the registration fee and computed in accordance with Rule 457(c) and (h) under the Securities Act using the average of the high and low sale prices of the Common Stock as reported on The NASDAQ Capital Market on March 2, 2023, which was $0.21 per share of Common Stock.

 

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