EXHIBIT 107.1

Calculation of Filing Fee Tables

FORM S-8

(Form Type)

UpHealth, 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(1)

Proposed Maximum Offering Price Per Unit(2)

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

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

Fees to be Paid

Equity

Common stock, par value $0.0001 per share, reserved for issuance pursuant to the 2021 Equity Incentive Plan

Other(2)

7,213,948(3)

$0.58

$4,184,089.84

0.0000927

$387.87

Fees Previously Paid

—

Carry Forward Securities

Carry Forward Securities

Total Offering Amounts

$387.87

Total Fees Previously Paid

Total Fee Offsets

—

Net Fee Due

$387.87

(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, par value $0.0001 per share (“Common Stock”) of UpHealth, Inc. (the “Registrant”) that become issuable under the Registrant’s 2021 Equity Incentive Plan (the “Plan”) 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 shares of our outstanding Common Stock.

(2) Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) and Rule 457(h) of the Securities Act. The price per share and aggregate offering price are calculated on the basis of $0.58, the average of the high and low price of the Registrant’s Common Stock on July 1, 2022, as reported on the New York Stock Exchange.

(3) Represents shares of Common Stock issuable pursuant to the Plan being registered herein, which shares consist of shares of Common Stock reserved and available for delivery with respect to awards under the Plan, shares of Common Stock that may again become available for delivery with respect to awards under the Plan pursuant to the share counting, share recycling and other terms and conditions of the Plan.