EX-FILING FEES 4 d774762dexfilingfees.htm EX-FILING FEES EX-FILING FEES

Exhibit 107

Calculation of Filing Fee Table

Form S-8

(Form Type)

Akero Therapeutics, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

 

Security
Type
  

Security

Class Title

   Fee
Calculation
Rule
  Amount
Registered (1)
  Proposed
Maximum
Offering
Price Per
Unit
  Maximum
Aggregate
Offering Price
  Fee Rate    Amount of
Registration
Fee
               
Equity    

2019 Stock Option and Incentive Plan Common Stock, $0.0001 par value

per share

   Other (2)   2,230,177 (4)   $25.66 (2)   $57,215,190.94   $0.00014760    $8,444.97
               
Equity    

2019 Employee Stock Purchase Plan

Common Stock, $0.0001 par value

per share

   Other (3)   410,803 (5)   $21.81 (3)   $8,958,278.32   $0.00014760    $1,322.25
         
Total Offering Amounts     $66,173,469.26     
         
Total Fees Previously Paid         
         
Total Fee Offsets         
         
Net Fee Due                $9,767.22

 

(1)

Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement shall be deemed to cover any additional shares of common stock, $0.0001 par value per share (“Common Stock”) which become issuable under the Registrant’s 2019 Stock Option and Incentive Plan, as amended (the “2019 Plan”) and the Registrant’s 2019 Employee Stock Purchase Plan (the “2019 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 of 1933, as amended. The price per share and aggregate offering price are calculated on the basis of $25.66, the average of the high and low price of the registrant’s Common Stock as reported on the Nasdaq Global Select Market on February 27, 2024.

(3)

The price of $21.81 per share, which is 85% of the average of the high and low sale prices of the Common Stock of the Registrant as quoted on the Nasdaq Global Select Market on February 27, 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, as amended, and has been used as these shares are without a fixed price. Pursuant to the 2019 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.

(4)

Consists of 2,230,177 additional shares issuable under the 2019 Plan, which represents the automatic annual increase to the number of shares available for issuance under the 2019 Stock Option and Incentive Plan effective as of January 1, 2024. Shares available for issuance under the 2019 Plan were previously registered on the registration statement on Form S-8 filed with the Securities and Exchange Commission on June 20, 2019 (File No. 333-232234), March 16, 2020 (File No. 333-237220), March 18, 2021 (File No. 333-254454), March 2, 2022 (File No. 263194), and March 17, 2023 (File No. 333-270662).

(5)

Consists of 410,803 additional shares issuable under the 2019 ESPP, which represents the automatic annual increase to the number of shares available for issuance under the 2019 ESPP effective as of January 1, 2023. Shares available for issuance under the 2019 ESPP were previously registered on the registration statement on Form S-8 filed with the Securities and Exchange Commission on June 20, 2019 (File No. 333-232234), March 16, 2020 (File No. 333-237220), March 18, 2021 (File No. 333-254454), March 2, 2022 (File No. 263194), and March 17, 2023 (File No. 333-270662).