EXHIBIT 107
Calculation of Filing Fee Tables
Form S-8
(Form Type)
LIGHTPATH TECHNOLOGIES, INC.
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered Securities
| Security Type |
| Security Class Title |
| Fee Calculation Rule |
|
| Amount Registered(1)(2) |
|
| Proposed Maximum Offering Price Per Unit(3) |
|
| Maximum Aggregate Offering Price(3) |
|
| Fee Rate |
|
| Amount of Registration Fee(3) |
| ||||||
| Equity |
| Class A Common Stock, par value $0.01 per share |
|
457(c)and457(h) |
|
400,000 |
|
| $ | 3.43 |
|
| $ | 1,372,000.00 |
|
|
| 0.00015310 |
|
| $ | 210.05 |
| |||
| Total Offering Amounts |
|
|
|
|
|
| $ | 1,372,000.00 |
|
|
|
|
|
| $ | 210.05 |
| |||||||||
| Total Fees Previously Paid |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| N/A |
| |||||||||
| Total Fee Offsets |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| N/A |
| |||||||||
| Net Fee Due |
|
|
|
|
|
|
|
|
|
|
|
|
|
| $ | 210.05 |
| |||||||||
| (1) | The number of shares of common stock, par value $0.01 per share (“Common Stock”), registered represents 400,000 shares (the “Registered Shares”) issuable pursuant to the 2025 Employee Stock Purchase Plan (the “2025 Plan”). The 2025 Plan was approved by the stockholders of LightPath Technologies, Inc. at its Special Meeting of Stockholders held on June 16, 2025. |
| (2) | Pursuant to Rule 416(c) under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of Common Stock that become issuable pursuant to the Registered Shares by reason of any stock split, stock dividend or other similar transaction effected without the receipt of consideration which results in an increase in the number of shares of outstanding Common Stock. |
| (3) | Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) and Rule 457(h) of the Securities Act. The proposed maximum offering price per share is calculated on the basis of $3.32, the average of the high and low price of the Common Stock as reported on the Nasdaq Stock Market on July 15, 2025, which is within five business days prior to filing of this Registration Statement. |