Exhibit 107

Calculation of Filing Fee Tables

FORM S-8

(Form Type)

Spyre Therapeutics, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

Security Type	Security Class Title (1)	Fee Calculation Rule	Amount Registered	Proposed Maximum Offering Price Per Unit	Maximum Aggregate Offering Price	Fee Rate	Amount of Registration Fee
Equity	Common stock, par value $0.0001 per share	Rule 457(a) (2)	3,234,709 (3)	$8.35	$27,009,820.15	$147.60 per $1,000,000	$3,986.65
Equity	Common stock, par value $0.0001 per share	Rule 457(a) (4)	1,246,443 (5)	$15.14	$18,871,147.02	$147.60 per $1,000,000	$2,785,38
Equity	Common stock, par value $0.0001 per share	Rule 457(a) (6)	5,189,710 (7)	$10.41	$54,024,881.10	$147.60 per $1,000,000	$7,974.07
Equity	Common stock, par value $0.0001 per share	Rule 457(a) (4)	810,290 (8)	$15.14	$12,267,790.60	$147.60 per $1,000,000	$1,810.73
Equity	Common stock, par value $0.0001 per share	Rule 457(a) (9)	2,734 (10)	$0.50	$1,367.00	$147.60 per $1,000,000	$0.20
Total Offering Amounts					$112,157,005.87		$16,557.03
Total Fee Offsets							—
Net Fee Due							$16,557.03

(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of the Registrant’s common stock, par value $0.0001 (the “Common Stock”), that may be issued pursuant to the Registrant’s 2016 Equity Incentive Plan (as amended and restated, the “2016 Plan”), the Registrant’s 2018 Equity Inducement Plan (as amended, the “2018 Plan”) and the Registrant’s 2023 Equity Incentive Plan (the “2023 Plan”), by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the Registrant’s receipt of consideration that increases the number of the outstanding shares of the Registrant’s Common Stock.

(2) Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and (h) of the Securities Act, and based on the weighted average exercise price of the outstanding options under the 2016 Plan (the “2016 Plan Options”).

(3) Represents 3,234,709 shares of Common Stock underlying the 2016 Plan Options.

(4) Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and (h) of the Securities Act, and based on the average of the high and low sale prices of the Common Stock, as quoted on The Nasdaq Capital Market, on December 15, 2023.

(5) Represents 1,246,443 shares of Common Stock to be registered and available for grant under the 2016 Plan.

(6) Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and (h) of the Securities Act, and based on the weighted average exercise price of the outstanding options under the 2018 Plan (the “2018 Plan Options”).

(7) Represents 5,189,710 shares of Common Stock underlying the 2018 Plan Options.

(8) Represents 810,290 shares of Common Stock to be registered and available for grant under the 2018 Plan.

(9) Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and (h) of the Securities Act, and based on the weighted average exercise price of the outstanding options under the 2023 Plan, which were assumed by the Registrant in connection with the Spyre Therapeutics, LLC (f/k/a Spyre Therapeutics, Inc.) merger with a wholly-owned subsidiary of the Registrant, and converted into options to purchase shares of Common Stock, pursuant to the exchange ratio (the “2023 Plan Options).

(10) Represents 2,734 shares of Common Stock underlying the 2023 Plan Options.