EX-FILING FEES 4 tm2213197d1_ex-filingfees.htm EX-FILING FEES

 

Exhibit 107 

 

Calculation of Filing Fee Tables

 

FORM S-8

…………..

(Form Type)

 

KIORA PHARMACEUTICALS, 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
Maximum
Aggregate
Offering
Price 
Fee
Rate
Amount of
Registration
Fee
Newly Registered Securities
Fees to Be Paid Equity Common Stock, par value $0.01 per share(2)(3)(4) Other  246,666 (2) $0.50 (3)  $123,333 $92.70 per $1,000,000 $11.43
  Total Offering Amounts   $123,333   $11.43
  Total Fee Offsets       $0.00
  Net Fee Due       $11.43


(1)Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement on Form S-8 (the “Registration Statement”) shall also cover any additional shares of the common stock, $0.01 par value per share (the “Common Stock”), of Kiora Pharmaceuticals, Inc. (the “Registrant”) that become issuable with respect to the securities identified in the above table, by reason of any stock dividend, stock splits, reverse stock splits, recapitalizations, reclassifications, mergers, split-ups, reorganizations, consolidations and other capital adjustments effected without receipt of consideration that increases the number of outstanding shares of Common Stock.
(2)Represents (i) an automatic increase of 46,666 shares of Common Stock to the number of shares of Common Stock available for issuance on January 1, 2021 and January 1, 2022 pursuant to an “evergreen” provision under the Registrant’s 2014 Equity Incentive Plan (the “2014 Plan”); and (ii) an increase of 200,000 shares of Common Stock to the number of shares of Common Stock available for issuance under the 2014 Plan pursuant to stockholder approval obtained on June 24, 2021.
(3)Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act on the basis of $0.50, the average of the high and low prices of a share of Common Stock as reported on The Nasdaq Stock Market LLC on May 2, 2022.