EX-FILING FEES

Exhibit 107.1

CALCULATION OF FILING FEE TABLE

Form S-8

(Form Type)

Selecta Biosciences, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1 - Newly Registered Securities

Security Type

Security

Class

Title

Fee Calculation
Rule

Amount

to be

Registered ⁽¹⁾

Proposed

Maximum

Offering
Price

Per Share

Proposed

Maximum

Aggregate

Offering

Price

Fee

Rate

Amount of

Registration

Fee

Equity

Common Stock, par value $0.0001 per share, to be issued under the Registrant’s 2016 Employee Stock Purchase Plan

Rules 457(c) and 457(h)

1,530,424⁽²⁾

$1.04 ⁽³⁾

$1,591,640.96

$110.20 per $1,000,000

$175.40

Equity

Common Stock, par value $0.0001 per share, to be issued under the Registrant’s 2016 Incentive Award Plan

Rules 457(c) and 457(h)

6,121,697 ⁽⁴⁾

$1.04⁽³⁾

$6,366,564.88

$110.20 per $1,000,000

$701.60

Total Offering Amounts

$7,958,205.84

$877.00

Total Fee Offsets ⁽⁵⁾

$0.00

Net Fee Due

$877.00

(1)

In accordance with Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement (this “Registration Statement”) shall be deemed to cover any additional securities that may from time to time be offered or issued under the Selecta Biosciences, Inc. 2016 Employee Stock Purchase Plan (“ESPP”) and the Selecta Biosciences, Inc. 2016 Incentive Award Plan (the “Incentive Plan”) to prevent dilution resulting from stock splits, stock dividends or similar transactions.

(2)	Consists of 1,530,424 shares of the Registrant’s common stock, par value $0.0001 per share (the “Common Stock”) that may become issuable under the ESPP pursuant to its terms.

(3)	Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act and based upon the average of the high and low prices of the Registrant’s Common Stock as reported on the Nasdaq Global Market on August 15, 2023.

(4)	Consists of 6,121,697 shares of Common Stock that may become issuable under the Incentive Plan pursuant to its terms.

(5)	The Registrant does not have any fee offsets.