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Exhibit 107
 
Calculation of Filing Fee Tables
 
Form S-3
(Form Type)
 
HESKA CORPORATION
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered and Carry Forward Securities
 
   
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
 
   
Equity
   
Common Stock, par value $0.01
   
Rule 457(c)
     
91,039
(1) 
 
$
126.87
(2) 
 
$
11,550,117.93
     
0.0000927
   
$
1,070.70
                         
Fees
Previously
Paid
   
N/A
     
N/A
     
N/A
     
N/A
     
N/A
     
N/A
             
N/A
                         
Carry Forward Securities
 
Carry
Forward Securities
   
N/A
     
N/A
     
N/A
     
N/A
             
N/A
                     
N/A
     
N/A
     
N/A
     
N/A
 
   
Total Offering Amounts
           
$
11,550,117.93
           
$
1,070.70
                                 
   
Total Fees Previously Paid
                             
N/A
                                 
   
Total Fee Offsets
                             
N/A
                                 
   
Net Fee Due
                           
$
1,070.70
                                 



(1)
This Registration Statement registers 91,039 shares of common stock of the Registrant that may become issuable to certain selling stockholders identified in the prospectus as earn-out payments pursuant to the terms of a sale and purchase agreement, contingent upon the achievement of milestones specified therein. The actual number of shares issued to the selling stockholders as earn-out payments, if any, could materially vary depending on whether and to what extent the applicable future milestones are achieved. Pursuant to Rule 416 of the Securities Act of 1933, as amended, this Registration Statement also covers such additional securities as may become issuable to prevent dilution resulting from stock splits, stock dividends and similar events.

(2)
Pursuant to Rule 457(c), calculated on the basis of the average of the high and low trading prices of the Registrant’s common stock reported on The Nasdaq Capital Market on February 11, 2022.