EX-FILING FEES 4 acet-exfiling_fees.htm EX-FILING FEES EX-FILING FEES

 

Exhibit 107

Calculation of Filing Fee Tables

Form S-8

(Form Type)

Adicet Bio, 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

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

Equity

Second Amended and Restated 2018 Stock Option and Incentive Plan

Common Stock, $0.0001 par value per share

Other (2)

2,163,519 shares (3)

$2.06 (2)

$4,456,849.14 (2)

0.00014760

$657.84

Equity

Amended and Restated 2018 Employee Stock Purchase Plan

Common Stock, $0.0001 par value per share

Other (4)

432,703 shares (5)

$1.751 (4)

$757,662.95 (4)

0.00014760

$111.84

Total Offering Amounts

$5,214,512.09

$769.68

Total Fee Offsets

Net Fee Due

$769.68

(1)Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement shall also cover any additional shares of common stock, $0.0001 par value per share (“Common Stock”) which become issuable under the Registrant’s Second Amended and Restated 2018 Stock Option and Incentive Plan (the “2018 Plan”) and the Registrant’s Amended and Restated 2018 Employee Stock Purchase Plan (the “2018 ESPP”) by reason of any stock dividend, stock split, recapitalization or any other similar transaction effected without the receipt of consideration which results in an increase in the number of the Registrant’s outstanding shares of Common Stock.

(2)Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act, and based on the average of the high and low prices reported for the Common Stock on the Nasdaq Global Market on March 15, 2024.

 

 

 


 

(3)Represents shares of Common Stock that were automatically added to the shares authorized for issuance under the Registrant’s 2018 Plan, effective as of January 1, 2024, pursuant to an “evergreen” provision contained in the 2018 Plan. Pursuant to such provision, an additional number of shares will automatically be added to the shares authorized for issuance under the 2018 Plan on January 1 of each year. Shares available for issuance under the 2018 Plan were previously registered on registration statements on Form S-8 filed with the Securities and Exchange Commission on October 2, 2020 (File No. 333-249275), November 12, 2020 (File No. 333-250033), March 12, 2021 (File No. 333-254192), August 12, 2021 (File No. 333-258763), March 16, 2022 (File No. 333-263588), and March 15, 2023 (File No. 333-270560).

(4)The price of $1.751 per share, which is 85% of the average of the high and low sale prices of the Common Stock of the Registrant as reported on the Nasdaq Global Market on March 15, 2024, is set forth solely for purposes of calculating the registration fee pursuant to Rules 457(c) and (h) of the Securities Act of 1933 and has been used as these shares are without a fixed price. Pursuant to the 2018 ESPP, the purchase price of the shares of Common Stock reserved for issuance thereunder will be 85% of the fair market value of a share of Common Stock on the first trading day of the offering period or on the exercise date, whichever is less.

(5)Represents shares of Common Stock that were automatically added to the shares authorized for issuance under the 2018 ESPP, effective as of January 1, 2024 pursuant to an “evergreen” provision contained in the 2018 ESPP. Pursuant to such provision, an additional number of shares will automatically be added to the shares authorized for issuance under the 2018 ESPP on January 1 of each year. Shares available for issuance under the 2018 ESPP were previously registered on registration statements on Form S-8 filed with the Securities and Exchange Commission on October 2, 2020 (File No. 333-249275), November 12, 2020 (File No. 333-250033), March 12, 2021 (File No. 333-254192), August 12, 2021 (File No. 333-258763), March 16, 2022 (File No. 333-263588) and March 15, 2023 (File No. 333-270560).