Exhibit 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

Biofrontera 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 Rule	Amount Registered(1)			Proposed Maximum Offering Price Per Share			Maximum Aggregate Offering Price		Fee Rate		Amount of Registration Fee
Newly Registered Securities
Equity	Common Stock, par value $0.001 per share	Other		11,309,019	(2)	$	1.645	(3)	$	18,603,336	$	147.60 per $1,000,000	$	2,746
Total Offering Amounts									$	18,603,336			$	2,746
Total Fees Previously Paid
Total Fee Offsets													$
Net Fee Due													$	2,746

(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended, this registration statement also covers such additional shares of the common stock, par value $0.001 per share (the “Common Stock”) of the registrant, as may be issued to prevent dilution from stock splits, stock dividends and similar transactions.

(2) Represents up to 11,309,019 shares of Common Stock that may be issued to the selling stockholders upon conversion of shares of Series B-3 Convertible Preferred Stock which the Selling Stockholdes may acquire upon the exercise of the warrants to purchase up to 8,000 shares of Series B-3 Convertible Stock issued to the Selling Stockholders on February 22, 2024.

(3) Pursuant to Rules 457(c) and (g) under the Securities Act, and solely for the purpose of calculating the registration fee, the proposed maximum offering price per share is the average of the high and low prices reported for the registrant’s Common Stock quoted on The Nasdaq Capital Market LLC on April 26, 2024.