Exhibit 107

Calculation of Filing Fee Tables

S-1

(Form Type)

Guerrilla RF, 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

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

Newly Registered Securities

Fees to Be Paid

Equity

Common stock, par value $0.0001 per share

Rule 457(o)

(1)

$

15,000,000.00

(2)

$110.20 per $1,000,000

$

1,653.00(3)

Fees Previously Paid

Carry Forward Securities

Carry Forward Securities

Total Offering Amounts

$

15,000,000.00

$

1,653.00

Total Fees Previously Paid

$

0.00

Total Fee Offsets

$

0.00

Net Fee Due

$

1,653.00

____________

(1) Pursuant to Rule 416 under the Securities Act, the securities being registered hereunder include such indeterminate number of additional shares of common stock as may be issued or issuable because of stock splits, stock dividends and similar transactions.

(2)  Estimated solely for the purpose of computing the amount of the registration fee pursuant to Rule 457(o) under the Securities Act. The registrant may increase or decrease the size of the offering prior to effectiveness.

(3)  Calculated pursuant to Rule 457(o) based on an estimate of the proposed maximum aggregate offering price.