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S-3 S-3ASR EX-FILING FEES 0000886163 LIGAND PHARMACEUTICALS INC N/A N/A 0000886163 2026-02-26 2026-02-26 0000886163 1 2026-02-26 2026-02-26 0000886163 2 2026-02-26 2026-02-26 0000886163 3 2026-02-26 2026-02-26 0000886163 4 2026-02-26 2026-02-26 0000886163 5 2026-02-26 2026-02-26 0000886163 6 2026-02-26 2026-02-26 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-3

LIGAND PHARMACEUTICALS INC

Table 1: Newly Registered and Carry Forward Securities ☐Not Applicable

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

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
Fees to be Paid 1 Equity Common Stock, par value $0.001 per share 457(r) 0.0001381
Fees to be Paid 2 Equity Preferred Stock, par value $0.001 per share 457(r) 0.0001381
Fees to be Paid 3 Debt Debt Securities 457(r) 0.0001381
Fees to be Paid 4 Other Warrants 457(r) 0.0001381
Fees to be Paid 5 Other Units 457(r) 0.0001381
Fees to be Paid 6 Equity Common Stock, par value $0.001 per share 457(o) $ 100,000,000.00 0.0001381 $ 13,810.00
Fees Previously Paid
Carry Forward Securities
Carry Forward Securities

Total Offering Amounts:

$ 100,000,000.00

$ 13,810.00

Total Fees Previously Paid:

$ 0.00

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 13,810.00

Offering Note

1

There are being registered hereunder such indeterminate number of shares of common stock and preferred stock, such indeterminate principal amount of debt securities, such indeterminate number of warrants to purchase common stock, preferred stock or debt securities and such indeterminate number of units as may be sold by the registrant from time to time at indeterminate prices. Any securities registered hereunder may be sold separately or in combination with other securities registered hereunder. In reliance on and in accordance with Rules 456(b) and Rule 457(r) of the Securities Act of 1933, as amended (the "Securities Act"), the registrant is deferring payment of all registration fees other than the registration fee due in connection with the registration of up to $100,000,000 (which maximum aggregate offering price has been estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(o) of the Securities Act) of shares of common stock that may be issued and sold from time to time under the sales agreement prospectus included herein (such shares, the "Sales Agreement Shares"). All other registration fees will be paid subsequently on a "pay as you go" basis.

2

(a) There are being registered hereunder such indeterminate number of shares of common stock and preferred stock, such indeterminate principal amount of debt securities, such indeterminate number of warrants to purchase common stock, preferred stock or debt securities and such indeterminate number of units as may be sold by the registrant from time to time at indeterminate prices. Any securities registered hereunder may be sold separately or in combination with other securities registered hereunder. In reliance on and in accordance with Rules 456(b) and Rule 457(r) of the Securities Act of 1933, as amended (the "Securities Act"), the registrant is deferring payment of all registration fees other than the registration fee due in connection with the registration of up to $100,000,000 (which maximum aggregate offering price has been estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(o) of the Securities Act) of shares of common stock that may be issued and sold from time to time under the sales agreement prospectus included herein (such shares, the "Sales Agreement Shares"). All other registration fees will be paid subsequently on a "pay as you go" basis. (b) Pursuant to Rule 416 under the Securities Act, the Sales Agreement Shares being registered hereunder include such indeterminate number of shares of common stock that become issuable in respect of the Sales Agreement Shares by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the registrant's receipt of consideration which results in an increase in the number of the outstanding shares of the registrant's common stock.

3

(a) There are being registered hereunder such indeterminate number of shares of common stock and preferred stock, such indeterminate principal amount of debt securities, such indeterminate number of warrants to purchase common stock, preferred stock or debt securities and such indeterminate number of units as may be sold by the registrant from time to time at indeterminate prices. Any securities registered hereunder may be sold separately or in combination with other securities registered hereunder. In reliance on and in accordance with Rules 456(b) and Rule 457(r) of the Securities Act of 1933, as amended (the "Securities Act"), the registrant is deferring payment of all registration fees other than the registration fee due in connection with the registration of up to $100,000,000 (which maximum aggregate offering price has been estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(o) of the Securities Act) of shares of common stock that may be issued and sold from time to time under the sales agreement prospectus included herein (such shares, the "Sales Agreement Shares"). All other registration fees will be paid subsequently on a "pay as you go" basis. (b) Pursuant to Rule 416 under the Securities Act, the Sales Agreement Shares being registered hereunder include such indeterminate number of shares of common stock that become issuable in respect of the Sales Agreement Shares by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the registrant's receipt of consideration which results in an increase in the number of the outstanding shares of the registrant's common stock.

4

(a) There are being registered hereunder such indeterminate number of shares of common stock and preferred stock, such indeterminate principal amount of debt securities, such indeterminate number of warrants to purchase common stock, preferred stock or debt securities and such indeterminate number of units as may be sold by the registrant from time to time at indeterminate prices. Any securities registered hereunder may be sold separately or in combination with other securities registered hereunder. In reliance on and in accordance with Rules 456(b) and Rule 457(r) of the Securities Act of 1933, as amended (the "Securities Act"), the registrant is deferring payment of all registration fees other than the registration fee due in connection with the registration of up to $100,000,000 (which maximum aggregate offering price has been estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(o) of the Securities Act) of shares of common stock that may be issued and sold from time to time under the sales agreement prospectus included herein (such shares, the "Sales Agreement Shares"). All other registration fees will be paid subsequently on a "pay as you go" basis. (b) Pursuant to Rule 416 under the Securities Act, the Sales Agreement Shares being registered hereunder include such indeterminate number of shares of common stock that become issuable in respect of the Sales Agreement Shares by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the registrant's receipt of consideration which results in an increase in the number of the outstanding shares of the registrant's common stock.

5

(a) There are being registered hereunder such indeterminate number of shares of common stock and preferred stock, such indeterminate principal amount of debt securities, such indeterminate number of warrants to purchase common stock, preferred stock or debt securities and such indeterminate number of units as may be sold by the registrant from time to time at indeterminate prices. Any securities registered hereunder may be sold separately or in combination with other securities registered hereunder. In reliance on and in accordance with Rules 456(b) and Rule 457(r) of the Securities Act of 1933, as amended (the "Securities Act"), the registrant is deferring payment of all registration fees other than the registration fee due in connection with the registration of up to $100,000,000 (which maximum aggregate offering price has been estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(o) of the Securities Act) of shares of common stock that may be issued and sold from time to time under the sales agreement prospectus included herein (such shares, the "Sales Agreement Shares"). All other registration fees will be paid subsequently on a "pay as you go" basis. (b) Pursuant to Rule 416 under the Securities Act, the Sales Agreement Shares being registered hereunder include such indeterminate number of shares of common stock that become issuable in respect of the Sales Agreement Shares by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the registrant's receipt of consideration which results in an increase in the number of the outstanding shares of the registrant's common stock.

6

Pursuant to Rule 416 under the Securities Act, the Sales Agreement Shares being registered hereunder include such indeterminate number of shares of common stock that become issuable in respect of the Sales Agreement Shares by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the registrant's receipt of consideration which results in an increase in the number of the outstanding shares of the registrant's common stock.

Table 2: Fee Offset Claims and Sources ☑Not Applicable
Registrant or Filer Name Form or Filing Type File Number Initial Filing Date Filing Date Fee Offset Claimed Security Type Associated with Fee Offset Claimed Security Title Associated with Fee Offset Claimed Unsold Securities Associated with Fee Offset Claimed Unsold Aggregate Offering Amount Associated with Fee Offset Claimed Fee Paid with Fee Offset Source
Rules 457(b) and 0-11(a)(2)
Fee Offset Claims N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
Fee Offset Sources N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
Rule 457(p)
Fee Offset Claims N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
Fee Offset Sources N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
Table 3: Combined Prospectuses ☑Not Applicable

Security Type

Security Class Title

Amount of Securities Previously Registered

Maximum Aggregate Offering Price of Securities Previously Registered

Form Type

File Number

Initial Effective Date

N/A N/A N/A N/A N/A N/A N/A N/A