N/AN/AEX-FILING FEESN/A000081803300008180332025-09-092025-09-09000081803312025-09-092025-09-09xbrli:purexbrli:sharesiso4217:USD

 

Exhibit 107

 

Calculation of Filing Fee Tables

Form S-3

(Form Type)

HERON 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
(2)

Fee Rate

Amount of Registration Fee

Newly Registered Securities

Fees to Be Paid

Equity

Common Stock, par value $0.01 per share

457(c)

 

37,911,081

 

 $

1.33

 

$

50,421,737.73

$

0.0001531

$

7,719.57

Fees Previously Paid

 

Carry Forward Securities

Carry Forward Securities

 —

 

Total Offering Amounts

$

50,421,737.73

$

0.0001531

$

7,719.57

Total Fees Previously Paid

Total Fee Offsets

Net Fee Due

$

7,719.57

(1)

Consists of (i) 13,225,227 shares of common stock, par value $0.01 per share (the “Common Stock”), (ii) 5,241,410 shares of Common Stock issuable upon the automatic conversion of Series A convertible preferred stock, par value $0.01 per share, subject to stockholder approval pursuant to the applicable rules of the Nasdaq Stock Market, and (iii) 19,444,444 shares of Common Stock issuable upon the conversion, at the option of the holder, of convertible senior unsecured promissory notes due 2031, subject to stockholder approval pursuant to the applicable rules of the Nasdaq Stock Market. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement also includes an indeterminate 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.

(2)

Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) of the Securities Act based upon the average of the high and low prices of the Registrant’s common stock as reported on the Nasdaq Capital Market on September 3, 2025.