EX-FILING FEES 4 d486111dexfilingfees.htm EX-FILING FEES EX-FILING FEES

Exhibit 107

CALCULATION OF FILING FEE TABLES

Form S-8

Taysha Gene Therapies, Inc.

Table 1: Newly Registered Securities

 

               
Security Type   Security
Class
Title
  Fee
Calculation
Rule
  Amount
to be
Registered (1)
  Proposed
Maximum
Offering
Price Per
Share
  Proposed
Maximum
Aggregate
Offering
Price
  Fee
Rate
  Amount of
Registration
Fee
               
Equity   Common stock, $0.00001 par value per share, reserved for future issuance pursuant to the Registrant’s 2020 Stock Incentive Plan   Other(4)   3,160,375 (2)   $0.69(4)   $2,180,659   .0001102   $241
               
Equity   Common stock, $0.00001 par value per share, reserved for future issuance pursuant to the Registrant’s 2020 Employee Stock Purchase Plan   Other(5)   632,075 (3)   $0.59(5)   $   370,712   .0001102   $  41
         
Total Offering Amounts     $2,551,371     $282
         
Total Fees Previously Paid        
         
Total Fee Offsets        
         
Net Fee Due           $282

 

(1)

Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of common stock of Taysha Gene Therapies, Inc. (the “Registrant”) that become issuable under the Registrant’s 2020 Stock Incentive Plan (the “2020 Plan”) and the Registrant’s 2020 Employee Stock Purchase Plan (the “2020 ESPP”) by reason of any stock dividend, stock split, recapitalization, or other similar transaction effected that results in an increase to the number of outstanding shares of the Registrant’s common stock, as applicable.

(2)

Represents shares of common stock that were added to the shares reserved for future issuance under the 2020 Plan on January 1, 2023, pursuant to an evergreen provision contained in the 2020 Plan. Pursuant to such provision, the number of shares reserved for issuance under the 2020 Plan will automatically increase on January 1 of each year for a period of 10 years, beginning on January 1, 2021 and continuing through (and including) January 1, 2030, in an amount equal to 5% of the total number of shares of the Registrant’s common stock outstanding on December 31 of the immediately preceding year, except that, before the date of any such increase, the Registrant’s board of directors may determine that the increase for such year will be a lesser number of shares.


(3)

Represents shares of common stock that were added to the shares reserved for future issuance under the 2021 ESPP on January 1, 2023, pursuant to an evergreen provision contained in the 2020 ESPP. Pursuant to such provision, the number of shares reserved for issuance under the 2020 ESPP will automatically increase on January 1 of each year for a period of 10 years, beginning on January 1, 2021 and continuing through (and including) January 1, 2030, by the lesser of (a) 1% of the total number of shares of the Registrant’s common stock outstanding on December 31 of the immediately preceding year and (b) 724,000 shares, except that, before the date of any such increase, the Registrant’s board of directors may determine that the increase for such year will be less than the amount set forth in clauses (a) and (b).

(4)

Estimated in accordance with Rules 457(c) and 457(h) solely for the purpose of calculating the registration fee on the basis of $0.69 per share, which is the average of the high and low selling prices per share of the Registrant’s common stock on March 27, 2023 as reported on the Nasdaq Global Select Market.

(5)

Estimated in accordance with Rules 457(c) and 457(h) solely for the purpose of calculating the registration fee. The offering price per share and the aggregate offering price are based upon $0.59 which is the average of the high and low selling prices per share of the Registrant’s common stock on March 27, 2023 as reported on the Nasdaq Global Select Market multiplied by 85%, which is the percentage of the price per share applicable to purchases under the 2020 ESPP.