Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

QUANTUM COMPUTING INC.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee(1)

Carry Forward Form Type

Carry Forward File Number

Carry Forward Initial effective date

Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward

Newly Registered Securities

Fees to Be Paid

Equity

Common Stock, par value $0.0001 per share

457(c)

3,367,212 (1)

(2)

$7,003,800.96 (3)

0.0000927

$649.25

Equity

Common stock underlying Warrants

457(g)

1,545,459

$7.00(4)

$10,818,213

0.0000927

$1,002.90

Fees Previously Paid

$1,558.45

Carry Forward Securities

Carry Forward Securities

Total Offering Amounts

$17,822,013.96

$1,652.15

Total Fees Previously Paid

$1,558.45

Total Fee Offsets

Net Fee Due

$93.7

1. Consists of (i) 1,622,732 shares of Common Stock issuable upon conversion of the Series A Convertible Preferred Stock issued to be offered by certain of selling stockholders named herein, (ii) up to 1,002,811 shares of Common Stock issuable to be offered by certain of selling stockholders named herein pursuant to potential issuance of Common Stock in connection with the Preferred Dividends (as defined herein) and (ii) 741,669 shares of Common Stock to be offered by certain selling stockholders named in the registration statement.

2. The proposed maximum offering price per share will be determined from time to time in connection with, and at the time of, a sale by a holder of the securities registered hereunder.

3. Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) under the Securities Act. The price is based on the average high and low sale prices for the Company’s Common Stock on May 27, 2022 of $2.08, as reported on The Nasdaq Capital Market.

4. Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(g) under the Securities Act, based on exercise price applicable to shares issuable upon exercise of warrants.