Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

SAB Biotherapeutics, 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
Fees Previously Paid	Equity	Common Stock, par value $0.0001 per share underlying Warrants		457(g)		300,000	$	0.5424	(2)	$	162,720		0.0001102	$	17.93
Fees to Be Paid	Equity	Common Stock, par value $0.0001 per share		457(c)		1,916,894	$	0.82	(3)	$	1,571,853		0.0001102	$	173.22
	Total Offering Amounts									$	1,734,573			$	191.15
	Total Fees Previously Paid									$	162,720				17.93
	Total Fee Offsets														—
	Net Fee Due									$	1,571,853			$	173.22

(1)	Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), the common shares offered hereby and the common shares issuable upon exercise of warrants also include an indeterminate number of additional common shares as may from time to time become issuable by reason of share splits, share dividends, recapitalizations or other similar transactions.
(2)	With respect to the common stock underlying the warrants offered by the selling stockholders, $0.5424 per share, which is the exercise price of the warrants, for purposes of calculating the registration fee pursuant to Rule 457(g) under the Securities Act.
(3)	Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(c) under the Securities Act, based on average of high and low price per share of the common stock on July 5, 2023.