Exhibit 107

Calculation of Filing Fee Table

FORM F-1

(Form Type)

Nasus Pharma Ltd.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

	Security Type	Security Class Title	Fee Calculation Rate		Maximum Aggregate Offering Price (1)(2)(3)		Fee Rate		Amount of Registration Fee
Fees to be Paid	Equity	Ordinary Shares		457(o)	$	13,800,000.00		0.0001531	$	2,112.78
Fees to be Paid	Other	Underwriter’s Warrants(4)		457(o) 457(g)
Fees to be Paid	Equity	Ordinary Shares upon exercise of Underwriter’s Warrants(5)		457(o) 457(g)	$	517,500.00		0.0001531	$	79.23
		Total Offering Amount			$	14,317,500.00			$	2,192.01
		Total Fees Previously Paid								-
		Total Fee Offsets								-
		Net Fee Due							$	2,192.01

(1)	This registration statement also includes an indeterminate number of ordinary shares, no par value of Nasus Pharma Ltd., or the Ordinary Shares, 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, or the Securities Act.
(2)	Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act.
(3)	Includes the offering price of additional Ordinary Shares that the underwriters have the option to purchase to cover over-allotments, if any.
(4)	In accordance with Rule 457(g) under the Securities Act, because the Ordinary Shares of the registrant underlying the Underwriter’s Warrants (as defined below) are registered hereby, no separate registration fee is required with respect to the Underwriter’s Warrants registered hereby.
(5)	Represents warrants to purchase a number of Ordinary Shares equal to 3% of the Ordinary Shares sold in this offering (including Ordinary Shares that the underwriters have the option to purchase to cover over-allotments) at an exercise price equal to 125% of the public offering price per share, or the Underwriter’s Warrants.