Exhibit 107

 

CALCULATION OF FILING FEE TABLES

 

FORM S-8

 

AELUMA, INC.

 

Table 1: Newly Registered Securities

 

Security Type  Security
Class Title(1)		  Fee
Calculation
Rule		  Amount
Registered		   Proposed
Maximum
Offering Price
Per Share		   Maximum
Aggregate
Offering Price  (1)		   Fee Rate   Amount of
Registration
Fee		 
                                
Equity  Common Stock, par value $0.0001  457(h)   1,512,500(2)(3)(4)  $    2.00   $3,025,000   $ 0.00011020   $333.36 
                                
Total Offering Amounts   $3,025,000        $333.36 
Total Fee Offset             $0 
Net Fee Due             $ 333.36 

 

 

(1) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(h) under the Securities Act, based on the book value of the Common Stock on November 22, 2022.
(2) Represents 733,750 shares of Common Stock reserved for issuance pursuant to outstanding share option awards under the Company’s 2021 Equity Incentive Plan (the “2021 Plan”) and 778,750 shares reserved and available for issuance pursuant to the 2021 Plan.
(3) Pursuant to the 2021 Plan, if, after the Effective Date of the 2021 Plan, any shares underlying an Option are forfeited, or if an Option otherwise terminates without the delivery of shares or of other consideration, then the shares underlying such Option, or the number of shares otherwise counted against the aggregate number of shares available under the 2021 Plan with respect to the Option, to the extent of any such forfeiture or termination, shall again be, or shall become, available for granting options under the 2021 Plan.  
(4) The number of shares reserved for issuance under the 2021 Plan will automatically increase on each January 1, starting with January 1, 2022 and continuing through January 1, 2031, by the number of shares equal to the lesser of 5% of the total number of outstanding shares of our common stock as of the immediately preceding December 31, or a number as may be determined by our board of directors, subject in all cases to adjustment as provided in the 2021 Plan. Accordingly, as of January 1, 2022, we added 532,500 shares to the 2021 Plan.