Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

Axcelis Technologies, 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 Unit

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

Debt

Debt Securities

Rule 456(b) and Rule 457(r) (1)

(2)

(2)

(2)

(1)

(1)

Equity

Common Stock, par value $0.001 per share

Rule 456(b) and Rule 457(r) (1)

(2)

(2)

(2)

(1)

(1)

Equity

Preferred Stock, par value $0.001 per share

Rule 456(b) and Rule 457(r) (1)

(2)

(2)

(2)

(1)

(1)

Other

Warrants

Rule 456(b) and Rule 457(r) (1)

(2)

(2)

(2)

(1)

(1)

Other

Units

Rule 456(b) and Rule 457(r) (1)

(2)

(2)

(2)

(1)

(1)

Fees Previously Paid

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Carry Forward Securities

Carry Forward Securities

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Total Offering Amount

N/A

(1)

Total Fees Previously Paid

N/A

Total Fee Offsets

N/A

Net Fee Due

(1)

(1)            In accordance with Rules 456(b) and 457(r) under the Securities Act of 1933, as amended, Axcelis Technologies, Inc. (the “Registrant”) is deferring payment of all of the registration fee. Registration fees will be paid subsequently on a “pay as you go” basis. The Registrant will calculate the registration fee applicable to an offer of securities pursuant to this Registration Statement based on the fee payment rate in effect on the date of such fee payment.

(2)            An indeterminate aggregate initial offering price, principal amount or number of the securities of each identified class is being registered as may from time to time be issued at indeterminate prices or upon conversion, exchange or exercise of securities registered hereunder to the extent any such securities are, by their terms, convertible into, or exchangeable or exercisable for, such securities. Securities registered hereunder may be sold either separately or as units comprised of more than one type of security registered hereunder. Separate consideration may or may not be received for securities that are issuable on exercise, conversion or exchange of other securities or that are issued in units.