Exhibit 107

Calculation of Filing Fee Tables

Form S-1
(Form Type)

Windtree Therapeutics, 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(1)

Proposed Maximum Offering Price Per Unit(2)

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

Equity

Common Stock, par value $0.001 per share

Other

31,280,098

$1.095

$34,251,707

0.00015310

$5,243.94

Fees Previously Paid(3)

Equity

Common Stock, par value $0.001 per share

Other

40,000,000

$0.1196

$4,782,000

$732.12

Total Offering Amounts

$34,251,707

$5,243.94

Total Fees Previously Paid

$732.12

Total Fee Offsets

$0.00

Net Fee Due

$4,511.82

(1)	Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover an indeterminate number of shares of common stock, par value $0.001 per share (“Common Stock”), of Windtree Therapeutics, Inc. (the “Registrant”) that may be issued and resold resulting from stock splits, stock dividends or similar transactions.
(2)	Estimated solely for the purpose of calculating the registration fee, based on the average of the high and low prices of the shares of Common Stock on The Nasdaq Capital Market on April 16, 2025. This calculation is in accordance with Rule 457(c) of the Securities Act.
(3)	Fees Previously Paid relate to S-1 filed on February 14, 2025 (333-284976) with fees paid totaling $732.12.