Exhibit 107
CALCULATION OF FILING FEE TABLES
FORM S-1
Aeluma, Inc.
Table 1: Newly Registered Securities
| Security Type | Security Class Title | Fee
Calculation or Carry Forward Rule (1) | Amount
Registered | Proposed
Maximum Offering Price Per Unit | Maximum
Aggregate Offering Price | Fee Rate | Amount
of Registration Fee (3) | |||||||||||||||||||
| Equity | Common Stock, $0.001 par value, issuable upon conversion of the Note | 457(a) | 2,017,498 | $ | 3.00 | $ | 6,052,500 | .0001102 | $ | 666.99 | ||||||||||||||||
| Equity | Common Stock, $0.001 par value, issuable upon exercise of the PA Warrant | 457(i) (2) | 85,653 | $ | 3.00 | $ | 256,959 | .0001102 | $ | 28.32 | ||||||||||||||||
| Total Offering Amounts | $ | 6,309,459 | .0001102 | $ | 695.30 | |||||||||||||||||||||
| Total Fees Previously Paid | $ | - | ||||||||||||||||||||||||
| Total Fee Offsets | $ | - | ||||||||||||||||||||||||
| Net Fee Due | $ | 695.30 | ||||||||||||||||||||||||
| (1) | Pursuant to Rule 416 under the Securities Act, the shares registered hereby also include an indeterminate number of additional shares as may from time to time become issuable by reason of stock splits, distributions, recapitalizations or other similar transactions. |
| (2) | Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(i) of the Securities Act. |
| (3) | The fee is calculated by multiplying the aggregate offering amount by 0.0001102 pursuant to Section 6(b) of the Securities Act. |