Exhibit 107

Calculation of Filing Fee Tables

Form S-4

AKERNA CORP.

Table 1: Newly Registered Securities

	Security Type	Security Class Title	Fee Calculation or Carry Forward Rule	Amount Registered			Proposed Maximum Offering Price Per Unit		Proposed Maximum Aggregate Offering Price			Fee Rate		Amount of Registration Fee
Newly Registered Securities
Fees Previously Paid	Equity	Common stock, par value $0.0001 per share (1)	457(f)		368,735,083	(1)		—	$	12,291.17	(2)		0.0001102	$	1.35
Fees Previously Paid	Equity	Common stock, par value $0.0001 per share (1)	457(f)		338,986,623	(1)		—	$	11,299.55	(2)		0.0001476	$	1.67
	Total Offering Amounts								$	23,590.72				$	3.02
	Total Fees Previously Paid													$	3.02
	Total Fee Offsets														—
	Net Fee Due													$	0.00

(1) Relates to common stock, $0.0001 par value per share, of Akerna Corp., a Delaware corporation (“Akerna”), issuable to holders of common stock, $0.0001 par value per share, of Gryphon Digital Mining Inc., a Delaware corporation (“Gryphon”), in the proposed merger of Akerna Merger Co. a Delaware corporation and a wholly-owned subsidiary of Akerna, with and into Gryphon (the “Merger”). The amount of Akerna common stock to be registered is based on the estimated number of shares of Akerna common stock that are expected to be issued (or reserved for issuance) pursuant to the Merger, assuming 57,382,841 shares of common stock of Akerna outstanding on a fully diluted basis and using the merger consideration calculation from the Merger Agreement resulting in current Akerna equityholders holding 7.5% of the issued and outstanding shares of common stock of Akerna following the Merger on a fully diluted basis, such calculation being 57,382,841 divided by 0.075 minus 57,382,841.

(2) Estimated solely for purposes of calculating the registration fee in accordance with Rule 457(f) of the Securities Act of 1933, as amended, based upon an amount equal to one-third of the par value of the Gryphon securities expected to be exchanged in the Merger. Gryphon is a private company, no market exists for its securities and Gryphon has an accumulated capital deficit.