Exhibit 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

Melt Pharmaceuticals, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

	Security Type	Security Class Title	Fee Calculation or Carry Forward Rule		Amount Registered		Proposed Maximum Offering Price Per Unit		Maximum Aggregate Offering Price(2)(3)		Fee Rate		Amount of Registration Fee(4)
	Newly Registered Securities
Fees to Be Paid	Equity	Common Stock, par value $0.001 per share(1)		457(o)		—		—	$	15,000,000.00		0.0000927	$	1,390.50
	Total Offering Amounts								$	15,000,000.00			$	1,390.50
	Total Fees Previously Paid													—
	Total Fee Offsets													—
	Net Fee Due												$	1,390.50

(1)	Pursuant to Rule 416, the shares of Common Stock being registered hereunder include such indeterminate number of additional shares of Common Stock as may be issued after the date hereof as a result of stock splits, stock dividends or similar transactions.
(2)	Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(o) of the Securities Act of 1933, as amended (the “Securities Act”).
(3)	Includes shares of our Common Stock which the underwriters have the option to purchase to cover over-allotments.
(4)	Calculated pursuant to Rule 457(o) under the Securities Act based on an estimate of the proposed maximum aggregate offering price of the shares of Common Stock registered hereunder to be sold by the Registrant.