Exhibit 107
Calculation of Filing Fee Tables
Form S-3
(Form Type)
ATAI Life Sciences N.V.
(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 shares, par value €0.10 per share
Rule 457(r)
(1)
(1)
(1)
(2)
(2)
       
Debt
Debt Securities
Rule 457(r)
(1)
(1)
(1)
(2)
(2)
       
Other
Warrants
Rule 457(r)
(1)
(1)
(1)
(2)
(2)
       
Other
Units
Rule 457(r)
(1)
(1)
(1)
(2)
(2)
       
Equity
Secondary Offering Common shares, par value €0.10 per share
Rule 457(r)
(1)
(1)
(1)
(2)
(2)
       
Equity
Secondary Offering Common shares, par value €0.10 per share
Rule 457(c)
45,321,301 (3)
$4.88 (4)
$221,167,948.88
0.00015310
$33,860.81
       
Carry Forward Securities
Carry
Forward
Securities
 
   
 
Total Offering Amounts
 
$221,167,948.88
 
$33,860.81
       
 
Total Fees Previously Paid
     
       
 
Total Fee Offsets
     
$21,946.72
       
 
Net Fee Due
     
$11,914.09
       
(1)
The amount to be registered consists of an indeterminate amount of common shares, debt securities, warrants and/or units. There is also being registered hereunder such currently indeterminate number of (i) common shares or other securities of the registrant as may be issued upon conversion of, or in exchange for, convertible or exchangeable debt securities registered hereby or pursuant to any anti-dilution adjustments with respect to any such debt securities, or (ii) common shares, debt securities or units as may be issued upon exercise of warrants registered hereby, as the case may be. Any securities registered hereunder may be sold separately or as units with the other securities registered hereunder. In addition, pursuant to Rule 416 under the Securities Act of 1933, as amended, or the Securities Act, the common shares being registered hereunder include such indeterminate number of common shares as may be issuable with respect to the common shares being registered hereunder as a result of share splits, share dividends or similar transactions.
(2)
In accordance with Rule 456(b) and Rule 457(r) under the Securities Act, the registrant is deferring payment of the registration fees and will pay the registration fees subsequently in advance or on a “pay-as-you-go” basis.
(3)
With respect to this secondary offering, this registration statement registers 45,321,301 common shares to be sold by the selling securityholders named therein. Pursuant to Rule 416, this registration statement also relates to an indeterminate number of additional common shares that may be issued with respect to such common shares by way of stock splits, stock dividends, reclassifications or similar transactions.
(4)
Estimated solely purposes of calculating the registration fee pursuant to Rule 457(c) under the Securities Act, on the basis of the average of the high and low prices for a common share as reported on the Nasdaq Global Market on September 22, 2025, which date is a date within five business days of the filing date of this registration statement.
Table 2: Fee Offset Claims and Sources
            
 
Registrant or
Filer Name
Form or Filing
Type
File Number
Initial Filing
Date
Filing Date
Fee Offset
Claimed
Security Type
Associated
with Fee Offset
Claimed
Security Title
Associated
with Fee Offset
Claimed
Unsold
Securities
Associated
with Fee
Offset
Claimed
Unsold Aggregate
Offering Amount
Associated with
Fee Offset
Claimed
Fee Paid with
Fee Offset
Source
Rule 457(p)
Fee Offset
Claimed
ATAI Life
Sciences N.V.
S-3
333-265970
July 1, 2022
$21,946.72 (1)
Unallocated
(Universal)
Shelf
$236,749,999.20
Fee Offset
Sources
ATAI Life
Sciences N.V.
S-3
333-265970
July 1, 2022
$21,946.72 (1)
(1)
The registrant previously paid $27,810 in registration fees with respect to the registration statement on Form S-3 (File No. 333-265970) filed on July 1, 2022 (the “2022 Registration Statement”), pertaining to the registration of $300,000,000 aggregate amount of securities of the registrant, $236,749,999.20 of which remains unutilized and therefore available for future registration fees pursuant to Rule 457(p) under the Securities Act. As the filing fee for this registration statement pertaining to the secondary offering of 45,321,301 common shares is $33,860.81, taking into consideration the available offset of $21,946.72 from the 2022 Registration Statement, the registrant has accordingly transmitted $11,914.09 due for this registration statement. The registrant has terminated or completed any offerings that included the unsold securities under the 2022 Registration Statement.
 
 

Common shares, par value Euro0.10 per share Secondary Offering: Common shares, par value Euro0.10 per share Secondary Offering: Common shares, par value Euro0.10 per share N/A 0001840904 EX-FILING FEES S-3ASR 0001840904 2025-09-29 2025-09-29 0001840904 1 2025-09-29 2025-09-29 0001840904 2 2025-09-29 2025-09-29 0001840904 3 2025-09-29 2025-09-29 0001840904 4 2025-09-29 2025-09-29 0001840904 5 2025-09-29 2025-09-29 0001840904 6 2025-09-29 2025-09-29 0001840904 1 2025-09-29 2025-09-29 0001840904 2 2025-09-29 2025-09-29 xbrli:shares iso4217:USD xbrli:shares iso4217:USD xbrli:pure