Exhibit 107

Calculation of Filing Fee

Form S-1

(Form Type)

Eastside Distilling, 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 Share

Maximum Aggregate Offering Price (2)(3)

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

Equity

Common Stock, par value $0.01 per share

457

(c)

545,406 (1)

0.82845

451,841.60

$153.10 per $1,000,000

$

69.18

Carry Forward Securities

Total Offering Amounts

$

69.18

Total Fees Previously Paid

Total Fee Offsets

Net Fee Due

$

69.18

(1)	Represents 150% of the shares of Common Stock issuable upon the exercise of Common Stock Purchase Warrants.
(2)	Pursuant to Rule 457(c) under the Securities Act of 1933, and solely for the purpose of calculating the registration fee, the proposed maximum offering price per share of Common Stock is estimated to be $0.82845, which is the average of the high and low sale prices of the shares of common stock as of December 10, 2024, as reported on The Nasdaq Capital Market.
(3)	In the event of a stock split, stock dividend, or similar transaction involving our common stock, the number of shares registered shall automatically be increased to cover the additional shares of common stock issuable pursuant to Rule 416 under the Securities Act of 1933.