| (1) |
This
registration statement also includes an indeterminate number of securities that may become offered, issuable, or sold to prevent
dilution resulting from stock splits, stock dividends, and similar transactions, which are included pursuant to Rule 416 under the
Securities Act of 1933, as amended (the “Securities Act”). |
| (2) |
Estimated
solely for the purpose of computing the registration fee in accordance with Rule 457(o) under the Securities Act. |
| (3) |
Includes
shares of Jet.AI Inc. common stock, par value $0.0001 per share (“Common Stock”), that may be issued upon the exercise
of a 45-day option granted to the representative of the underwriters to cover over-allotments. |
| (4) |
No
fee required pursuant to Rule 457(g) under the Securities Act. |
| (5) |
The
registrant may issue pre-funded warrants to purchase shares of Common Stock in the offering. The proposed maximum aggregate offering price of the shares of common stock
will be reduced on a dollar-for-dollar basis based on the offering price of any pre-funded warrants issued in the offering, and the
proposed maximum aggregate offering price of the pre-funded warrants to be issued in the offering will be reduced on a dollar-for-dollar
basis based on the offering price of any shares of common issued in the offering. Accordingly, the proposed maximum aggregate offering
price of the shares of common stock and pre-funded warrants (including the shares of common stock issuable upon exercise of the pre-funded
warrants), if any, is $4,600,000 inclusive of over-allotments. |