Exhibit 107
CALCULATION OF FILING FEE TABLE
Form S-8
(Form Type)
Ligand Pharmaceuticals Incorporated
(Exact name of registrant as specified in its charter)
Table 1: Newly Registered Securities
| Security Type | Security Class Title |
Fee Calculation Rule |
Amount to Registered |
Proposed Maximum Offering Price Per Share |
Proposed Aggregate Offering Price |
Fee Rate |
Amount of Registration Fee | |||||||
| Equity | Common Stock, $0.001 par value per share | Rule 457(c) and Rule 457(h) | 225,000 (2) | $74.08 (3) | $16,668,000 | $147.60 per $1,000,000 | $2,460.20 | |||||||
| Total Offering Amounts | $16,668,000 | $2,460.20 | ||||||||||||
| Total Fee Offsets (4) | $0 | |||||||||||||
| Net Fee Due | $2,460.20 | |||||||||||||
| (1) | Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of Common Stock, par value $0.001 (“Common Stock”), of Ligand Pharmaceuticals Incorporated (the “Registrant”) that become issuable under the Registrant’s Ligand Pharmaceuticals Incorporated 2022 Employment Inducement Plan, as amended (the “Plan”) by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration that increases the number of outstanding shares of Common Stock. |
| (2) | Represents 225,000 shares of Common Stock authorized for future issuance under the Plan. |
| (3) | Estimated in accordance with Rule 457(c) and Rule 457(h) under the Securities Act solely for the purpose of calculating the registration fee. The maximum price per share and maximum aggregate offering price are based upon the average of the high and low prices of the Common Stock as reported on the Nasdaq Global Market on February 23, 2024, which date is within five business days prior to filing this Registration Statement. |
| (4) | The Registrant does not have any fee offsets. |