Exhibit 107

Calculation of Filing Fee Table

Form S-1

(Form Type)

Remark Holdings, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

Security Type	Security Class Title	Fee Calculation Rule	Amount Registered	Proposed Maximum Offering Price (1)		Maximum Aggregate Offering Price (1)		Fee Rate		Amount of Registration Fee
Equity	Common stock, par value $0.001 per share(2)	457(c)	5,000,000(3)	$	1.5700	$	7,850,000	$	0.0001102	$	865.07
	Total Offering Amounts			—		—		—		$	865.07
	Fees Previously Paid									$	—
	Total Fee Offsets									—
	Net Fee Due									$	865.07

(1)Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) under the Securities Act of 1933, as amended (the “Securities Act”), based on the average of the high and low sales prices of the Registrant’s common stock, as reported on the Nasdaq Capital Market on January 12, 2023.

(2)Pursuant to Rule 416 under the Securities Act, also includes an indeterminable number of shares of common stock that may become issuable by reason of stock splits, stock dividends, and similar transactions.

(3)Includes which may be issued (i) upon conversion of a subordinated convertible debenture in the original principal amount of $2,778,000 issued to Ionic Ventures, LLC (“Ionic”), and (ii) pursuant to a purchase agreement dated as of October 6, 2022 that we entered into with Ionic.