EXHIBIT 107

Calculation of Filing Fee Table

Form S-8

(Form Type)

Lucid Diagnostics 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(2)
Equity	Employee Stock Purchase Plan Common Stock, $0.001 par value per share	Other(3)		500,000	$	1.42	(3)	$	710,000		0.0001476	$	104.80
Total Offering Amounts								$	710,000			$	104.80
Total Fees Previously Paid													—
Total Fee Offsets													—
Net Fee Due												$	104.80

(1)	Pursuant to Rule 416 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement also covers such additional securities that may be offered pursuant to the terms of the Lucid Diagnostics Inc. Employee Stock Purchase Plan (the “Plan”) as a result of one or more adjustments under the Plan to prevent dilution resulting from one or more stock splits, stock dividends or similar transactions.
(2)	The Registrant does not have any fee offsets.
(3)	Pursuant to Rule 457(c) promulgated under the Securities Act, solely for the purpose of calculating the registration fee, the proposed maximum offering price per share for the shares reserved for future grants under the Plan is the average of the high and low prices of our common stock as reported on the Nasdaq Global Market on February 1, 2024.