Exhibit 107

Calculation of Filing Fee Tables

                                            S-1                                                   
(Form Type)

                                            Mitesco, 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 or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price(1)(2)

Fee Rate

Amount of Registration Fee(3)

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

Equity

Units, each consisting of one share of Common Stock, par value $.0001 per share, one Series A Warrant, each  to purchase one share of Common Stock and one Series B Warrant, each  to purchase one share of Common Stock (1)(2)

457(o)

$15,000,000

$.0000927

$1,390.50

Equity

Common Stock, included as part of the Units (2)(6)

457(i)

-

-

-

Equity

Series A Warrants included as part of the Units (6)

457(i)

-

-

Equity

Series B Warrants included as part of the Units (6)

457(i)

-

-

Equity

Common Stock issuable upon exercise of the Series A and Series  B Warrants included in the Units (2)(7)

457(o)

$30,000,000

$.0000927

$2,781

Equity

Representative’s warrants to purchase Common Stock (4)

457(g)

-

-

-

Equity

Common Stock issuable upon exercise of the Representative’s warrants (2)(5)

457(g)

$1,125,000

$.0000927

$104.29

Carry Forward Securities

Carry Forward Securities

Total Offering Amounts

46,125,000

$4,275.79

Total Fees Previously Paid

$6,048.68

Net Fee Due

$0

(1)	Estimated solely for purposes of calculating the amount of the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”). Includes the offering price of shares of Common Stock that the underwriters have the option to purchase to cover over-allotments, if any.
(2)	Pursuant to Rule 416 under the Securities Act, the shares registered hereby also include an indeterminate number of additional shares of Common Stock as may from time to time become issuable by reason of stock splits, distributions, recapitalizations, or other similar transactions.
(3)	Calculated pursuant to Rule 457(o) under the Securities Act based on an estimate of the proposed maximum aggregate offering price.
(4)	No fee required pursuant to Rule 457(g).
(5)	Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(g) under the Securities Act. The representative’s warrants are exercisable at a per share exercise price equal to 150% of the public offering price. As 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 representative’s warrants is equal to 150% of $750,000 (which is 5% of $15,000,000).
(6)	No fee required pursuant to Rule 457(i) under the Securities Act.
(7)	The warrants are exercisable at a per share price of       % of the price per Unit in this offering.