Exhibit 107

Calculation of Fling Fee Tables

Form S-3

(Form Type)

Palisade Bio, 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(1)		Amount Registered (2)	Proposed Maximum Offering Price Per Unit		Maximum Aggregate Offering Price		Fee Rate		Amount of Registration Fee
	Newly Registered Securities
Fees to Be Paid:	Equity	Common Stock, $0.01 par value per share, issuable upon exercise of New Warrant		457(g)	8,637,810	$	0.9047	$	7,814,626.71	$	0.0001531	$	1,196.42
Fees to Be Paid:	Equity	Common Stock, $0.01 par value per share, issuable upon exercise of Placement Agent Warrants		457(g)	259,134	$	1.4928	$	386,835.24	$	0.0001531	$	59.22
	Total Offering Amounts:											$	8,201,461.95
	Net Fee Due:											$	1,255.64

(1)

Fee based on the exercise price per share of the New Warrant and Placement Agent Warrants calculated in accordance with Rule 457(g).

(2)

Represents the shares of Common Stock, $0.01 par value per share (the “Common Stock”) of Palisade Bio, Inc. (“Registrant”) that will be offered for resale by the Selling Stockholders pursuant to the prospectus to which this exhibit is attached. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), the shares of Common Stock being registered hereunder include such indeterminate number of shares of Common Stock as may be issuable with respect to the shares of Common Stock being registered hereunder as a result of stock splits, stock dividends or similar transactions.