Exhibit 107

Calculation of Filing Fee Tables

FORM F-1

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(Form Type)

WEARABLE DEVICES LTD.

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(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 (1)		Proposed Maximum Offering Price Per Share (2)(3)		Maximum Aggregate Offering Price			Fee Rate			Amount of Registration Fee
Newly Registered Securities
Fees to Be Paid	Equity	Ordinary Shares, no par value per share		Rule 457(o)		13,800,000	$	0.583		$	8,045,400.00	$	0.00014760	$	1,187.50
Fees to Be Paid	Other	Pre-Funded Warrants to purchase Ordinary Shares		Rule 457(g)		-
Fees to Be Paid	Other	Representative’s Warrants		Rule 457(g)		-
Fees to Be Paid	Equity	Ordinary Shares issuable exercise of the Representative’s Warrants (4)		Rule 457(o)		600,000		-		$	349,800.00	$	0.00014760	$	51.63
Fees Previously Paid	-	-		-		-		-			-		-		-
	Total Offering Amounts									$	8,395,200.00			$	1,239.13
	Total Fees Previously Paid													$	0.00
	Total Fee Offsets													$	0.00
	Net Fee Due													$	1,239.13

(1) Pursuant to Rule 416 under the Securities Act of 1933, as amended (or the Securities Act) the Ordinary Shares (or Ordinary Shares) registered hereby also include an indeterminate number of additional Ordinary Shares as may from time to time become issuable by reason of stock splits, stock dividends, recapitalizations or other similar transactions.

(2) Estimated solely for purposes of calculating the amount of the registration fee pursuant to Rule 457(o) under the Securities Act. Includes the offering price of Ordinary Shares that the representative of the underwriters has the option to purchase to cover over-allotments, if any.

(3) In accordance with Rule 457(g) under the Securities Act, because the Ordinary Shares underlying the pre-funded warrants and Representative’s Warrants are registered hereby, no separate registration fee is required with respect to the pre-funded warrants and Representative’s Warrants registered hereby.

(4) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(g) under the Securities Act, the proposed maximum aggregate offering price of the underwriter’s warrants is equal to $349,800.