S-8 S-8 EX-FILING FEES 0001095981 PLUS THERAPEUTICS, INC. Fees to be Paid Y N 0001095981 2025-08-22 2025-08-22 0001095981 1 2025-08-22 2025-08-22 0001095981 1 2025-08-22 2025-08-22 0001095981 2 2025-08-22 2025-08-22 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

PLUS THERAPEUTICS, INC.

Table 1: Newly Registered Securities

Security Type

Security Class Title

Fee Calculation Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

1 Equity Common Shares, par value $0.001 per share Other 20,075,000 $ 0.49 $ 9,836,750.00 0.0001531 $ 1,506.01

Total Offering Amounts:

$ 9,836,750.00

$ 1,506.01

Total Fee Offsets:

$ 1,506.01

Net Fee Due:

$ 0.00

Offering Note

1

(1) This Registration Statement on Form S-8 (the "Registration Statement") registers the issuance of 20,075,000 shares of common stock, par value $0.001 per share ("Common Stock"), of Plus Therapeutics, Inc., consisting of (i) 20,000,000 shares of Common Stock issuable pursuant to the Fifth Amended and Restated Plus Therapeutics, Inc. 2020 Stock Incentive Plan, and (ii) 75,000 shares of Common Stock issuable pursuant to the Plus Therapeutics, Inc. 2015 New Employee Incentive Plan. (2) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement also covers additional securities that may be offered as a result of stock splits, stock dividends or similar transactions. (3) Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(c) and Rule 457(h) promulgated under the Securities Act. The offering price per share and the aggregate offering price are calculated using the average of the high and low prices per share for the Common Stock trading on Nasdaq on August 20, 2025, which date is within five business days prior to filing this Registration Statement.
Table 2: Fee Offset Claims and Sources ☐Not Applicable
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 Unsold Aggregate Offering Amount Associated with Fee Offset Claimed Fee Paid with Fee Offset Source
Rule 457(p)
Fee Offset Claims 1, 2 Plus Therapeutics, Inc. S-3 333-286393 04/04/2025 $ 1,506.01 Equity Common Stock, par value $0.001 per share 0 $ 0.00
Fee Offset Sources 3 Plus Therapeutics, Inc. S-3 333-286393 04/04/2025 $ 194,082.78

Rule 457(p) Statement of Withdrawal, Termination, or Completion:

1

The registrant withdrew the Source Registration Statement by filing a Form RW on June 23, 2025.

Offset Note

2

A filing fee of $194,082.78 was previously paid in connection with the registration statement on Form S-3 (No. 333-286393) filed by the registrant on April 4, 2025 (the "Source Registration Statement"). The registrant withdrew the Source Registration Statement by filing a Form RW on June 23, 2025. As the Source Registration Statement was not declared effective, no securities were sold thereunder. As a result, upon withdrawal of the Source Registration Statement, the registrant had $194,082.78 in unused filing fees. On August 12, 2025, the registrant filed a registration statement on Form S-1 (No. 333-289526), for which it offset $3,688.18 of the filing fees due in connection therewith by the unused filing fees previously paid by the Registrant in connection with the filing of the Source Registration Statement, resulting in $190,394.60 in remaining unused fees available to be applied to subsequent filings of the registrant. In accordance with Rule 457(p) of the Securities Act, such unused filing fees will offset the filing fee of $1,506.01 currently due pursuant to this Registration Statement. Accordingly, $188,888.59 of the unused filing fees previously paid in connection with the Source Registration Statement remain available to be used to offset the fees that may become due for future registration statements.

3

A filing fee of $194,082.78 was previously paid in connection with the registration statement on Form S-3 (No. 333-286393) filed by the registrant on April 4, 2025 (the "Source Registration Statement"). The registrant withdrew the Source Registration Statement by filing a Form RW on June 23, 2025. As the Source Registration Statement was not declared effective, no securities were sold thereunder. As a result, upon withdrawal of the Source Registration Statement, the registrant had $194,082.78 in unused filing fees. On August 12, 2025, the registrant filed a registration statement on Form S-1 (No. 333-289526), for which it offset $3,688.18 of the filing fees due in connection therewith by the unused filing fees previously paid by the Registrant in connection with the filing of the Source Registration Statement, resulting in $190,394.60 in remaining unused fees available to be applied to subsequent filings of the registrant. In accordance with Rule 457(p) of the Securities Act, such unused filing fees will offset the filing fee of $1,506.01 currently due pursuant to this Registration Statement. Accordingly, $188,888.59 of the unused filing fees previously paid in connection with the Source Registration Statement remain available to be used to offset the fees that may become due for future registration statements.