S-8 S-8 EX-FILING FEES 0001576885 Acumen Pharmaceuticals, Inc. N/A Fees to be Paid Fees to be Paid 0001576885 2026-03-26 2026-03-26 0001576885 1 2026-03-26 2026-03-26 0001576885 2 2026-03-26 2026-03-26 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

Acumen Pharmaceuticals, Inc.

Table 1: Newly Registered Securities

Security Type

Security Class Title

Fee Calculation Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

1 Equity Common stock, $0.0001 par value per share, reserved for future issuance pursuant to the Registrant's 2021 Equity Incentive Plan Other 3,057,837 $ 2.60 $ 7,950,376.20 0.0001381 $ 1,097.95
2 Equity Common stock, $0.0001 par value per share, reserved for future issuance pursuant to the Registrant's 2021 Employee Stock Purchase Plan Other 605,754 $ 2.60 $ 1,574,960.40 0.0001381 $ 217.50

Total Offering Amounts:

$ 9,525,336.60

$ 1,315.45

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 1,315.45

Offering Note

1

(a) Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement shall also cover any additional shares of common stock of Acumen Pharmaceuticals, Inc. (the "Registrant") that become issuable under the Registrant's 2021 Equity Incentive Plan (the "2021 Plan") and the Registrant's 2021 Employee Stock Purchase Plan (the "2021 ESPP") by reason of any stock dividend, stock split, recapitalization, or other similar transaction effected that results in an increase to the number of outstanding shares of the Registrant's common stock, as applicable. (b) Represents (i) 3,028,768 shares of common stock that were added to the shares reserved for future issuance under the 2021 Plan on January 1, 2026, pursuant to an evergreen provision contained in the 2021 Plan and (ii) 29,069 shares of common stock that were added to the shares reserved for future issuance under the 2021 Plan as a result of forfeited options outstanding under the Registrant's 2013 Amended and Restated Stock Performance Plan (the "Prior Plan"). Pursuant to the evergreen provision contained in the 2021 Plan, the number of shares reserved for issuance under the 2021 Plan will automatically increase on January 1 of each year for a period of 10 years, beginning on January 1, 2022 and continuing through (and including) January 1, 2031, in an amount equal to 5% of the total number of shares of the Registrant's common stock outstanding on December 31 of the immediately preceding year, except that, before the date of any such increase, the Registrant's board of directors may determine that the increase for such year will be a lesser number of shares. Further, the 2021 Plan provides that shares subject to outstanding stock options or other stock awards that were granted under the Prior Plan that terminate or expire prior to exercise or settlement, are settled in cash, are forfeited or repurchased because of the failure to vest, or are reacquired or withheld to satisfy a tax withholding obligation or the purchase or exercise price in accordance with the terms of the Prior Plan become available for issuance under the 2021 Plan. (c) Estimated in accordance with Rules 457(c) and 457(h) solely for the purpose of calculating the registration fee on the basis of $2.60 per share, which is the average of the high and low selling prices per share of the Registrant's common stock on March 24, 2026 as reported on the Nasdaq Global Select Market.

2

(a) See Note 1(a). (b) Represents shares of common stock that were added to the shares reserved for future issuance under the 2021 ESPP on January 1, 2026, pursuant to an evergreen provision contained in the 2021 ESPP. Pursuant to such provision, the number of shares reserved for issuance under the 2021 ESPP will automatically increase on January 1 of each year for a period of 10 years, beginning on January 1, 2022 and continuing through (and including) January 1, 2031, by the lesser of (a) 1% of the total number of shares of the Registrant's common stock outstanding on December 31 of the immediately preceding year and (b) 800,000 shares, except that, before the date of any such increase, the Registrant's board of directors may determine that the increase for such year will be less than the amount set forth in clauses (a) and (b). (c) Estimated in accordance with Rules 457(c) and 457(h) solely for the purpose of calculating the registration fee. The offering price per share and the aggregate offering price are based upon $2.60, which is the average of the high and low selling prices per share of the Registrant's common stock on March 24, 2026 as reported on the Nasdaq Global Select Market.
Table 2: Fee Offset Claims and Sources ☑Not Applicable
Registrant or Filer Name Form or Filing Type File Number Initial Filing Date Filing Date Fee Offset Claimed Security Type Associated with Fee Offset Claimed Security Title Associated with Fee Offset Claimed Unsold Securities Associated with Fee Offset Claimed Unsold Aggregate Offering Amount Associated with Fee Offset Claimed Fee Paid with Fee Offset Source
Rule 457(p)
Fee Offset Claims
Fee Offset Sources