EXHIBIT 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

Hempacco Co., 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 Share

Maximum Aggregate Offering Price (1)(2)

Fee Rate

Amount of Registration Fee (4)

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

Equity

Common Stock, par value $0.001 per share (6)

457(c)

$10,539,552

$92.70 per $1,000,000

$977.02

Fees previously paid

Equity

Common Stock, par value $0.001 per share (3)

457(o)

$6,900,000

$92.70 per $1,000,000

$639.63

Equity

Representative’s Warrants (4)

457(g)

-

-

-

Equity

Common stock, par value $0.001 per share (Representative’s Warrant Shares) (3) (5)

457(g)

$724,500

$92.70 per $1,000,000

$67.16

Carry Forward Securities

Carry Forward Securities

Total Offering Amounts

$1,683.81

Total Fees Previously Paid

$1,766.98

Total Fee Offsets

$1,683.81

Net Fee Due

$0

1

(1)	Estimated solely for the purpose of computing the amount of the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”).
(2)	Includes initial public offering price of shares that the underwriters have the option to purchase to cover over-allotments, if any.
(3)	Pursuant to Rule 416 of the Securities Act, the shares of common stock registered hereby also includes an indeterminable number of additional shares of common stock as may from time to time become issuable by reason of stock splits, stock dividends, recapitalizations or other similar transactions.
(4)	No fee required pursuant to Rule 457(g) under the Securities Act.
(5)	Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(g) under the Securities Act. The Representative’s Warrants are exercisable for a number of shares equal to 7% of the shares of common stock offered hereby at a per share exercise price equal to 150% of the public offering price per share. As estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(g) under the Securities Act, the proposed maximum aggregate offering price of the Representative’s Warrants (including the over-allotment) is $724,500, which is equal to 150% of $483,000 (7% of $6,900,000).
(6)	The registration statement also covers the resale under a separate resale prospectus (the “Resale Prospectus”) by selling stockholders of the registrant of up to 1,756,592 shares of common stock previously issued to the selling stockholders as named in the Resale Prospectus. Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(c) under the Securities Act.

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