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S-8 S-8 EX-FILING FEES 0001053691 CervoMed Inc. N/A Fees to be Paid Fees to be Paid Fees to be Paid Fees to be Paid 0001053691 2025-11-07 2025-11-07 0001053691 1 2025-11-07 2025-11-07 0001053691 2 2025-11-07 2025-11-07 0001053691 3 2025-11-07 2025-11-07 0001053691 4 2025-11-07 2025-11-07 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

CervoMed Inc.

Table 1: Newly Registered Securities

Security Type

Security Class Title

Fee Calculation Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

1 Equity Common Stock, par value $0.001 per share Other 64,800 $ 6.65 $ 430,920.00 0.0001381 $ 59.51
2 Equity Common Stock, par value $0.001 per share Other 735,200 $ 7.30 $ 5,366,960.00 0.0001381 $ 741.18
3 Equity Common Stock, par value $0.001 per share Other 54,000 $ 7.74 $ 417,960.00 0.0001381 $ 57.72
4 Equity Common Stock, par value $0.001 per share Other 75,000 $ 8.62 $ 646,500.00 0.0001381 $ 89.28

Total Offering Amounts:

$ 6,862,340.00

$ 947.69

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 947.69

Offering Note

1

(1) In accordance with Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement on Form S-8 shall be deemed to also cover any additional shares of common stock, par value $0.001 per share (the "Common Stock"), of CervoMed Inc. (the "Registrant") that becomes issuable with respect to the securities identified in the above table, by reason of any stock splits, stock dividend, reverse stock splits, recapitalizations, reclassifications, mergers, split-ups, reorganizations, consolidations and other similar transactions. (2) This calculation is made solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act. The offering price per share and the aggregate offering price (i) with respect to shares of Common Stock subject to awards outstanding under the 2025 Plan (as defined below), are based on the weighted average exercise price of such awards, and (ii) with respect to shares of Common Stock reserved and available for issuance under the 2025 Plan, on the basis of $7.30, the average of the high and low prices of a share of Common Stock as reported on the Nasdaq Stock Market LLC on November 4, 2025. (3) Represents 800,000 shares of Common Stock of the Registrant available for issuance under the Registrant's 2025 Equity Incentive Plan (the "2025 Plan") including (i) 64,800 shares of Common Stock subject to outstanding awards with an average weighted exercise price of $6.65 and (ii) 735,200 shares of Common Stock reserved and available for future issuance.

2

(1) In accordance with Rule 416 under the Securities Act, this Registration Statement on Form S-8 shall be deemed to also cover any additional shares Common Stock, of the Registrant that becomes issuable with respect to the securities identified in the above table, by reason of any stock splits, stock dividend, reverse stock splits, recapitalizations, reclassifications, mergers, split-ups, reorganizations, consolidations and other similar transactions. (2) This calculation is made solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act. The offering price per share and the aggregate offering price (i) with respect to shares of Common Stock subject to awards outstanding under the 2025 Plan (as defined below), are based on the weighted average exercise price of such awards, and (ii) with respect to shares of Common Stock reserved and available for issuance under the 2025 Plan, on the basis of $7.30, the average of the high and low prices of a share of Common Stock as reported on the Nasdaq Stock Market LLC on November 4, 2025. (3) Represents 800,000 shares of Common Stock of the Registrant available for issuance under the Registrant's 2025 Equity Incentive Plan (the "2025 Plan") including (i) 64,800 shares of Common Stock subject to outstanding awards with an average weighted exercise price of $6.65 and (ii) 735,200 shares of Common Stock reserved and available for future issuance.

3

(1) In accordance with Rule 416 under the Securities Act, this Registration Statement on Form S-8 shall be deemed to also cover any additional shares of Common Stock, of the Registrant that becomes issuable with respect to the securities identified in the above table, by reason of any stock splits, stock dividend, reverse stock splits, recapitalizations, reclassifications, mergers, split-ups, reorganizations, consolidations and other similar transactions. (2) This calculation is made solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act. (3) The number of shares of Common Stock stated above consists of up to an aggregate of 129,000 shares of Common Stock issuable upon the exercise of stock options (the "Inducement Options") granted to pursuant to non-qualified stock option agreements, by and between the Registrant and two employees, which Inducement Options were granted on June 9, 2025 and October 6, 2025 in accordance with Nasdaq Listing Rule 5635(c)(4), as an inducement material to their entering into employment with the Registrant (collectively, the "Inducement Option Agreements"). The maximum number of shares which may be sold upon the exercise of the Inducement Options is subject to adjustment in accordance with certain anti-dilution and other provisions of the Inducement Option Agreements. Accordingly, pursuant to Rule 416 under the Securities Act, this registration statement covers, in addition to the number of shares stated above, an indeterminate number of shares which may be subject to grant or otherwise issuable after the operation of any such anti-dilution and other provisions. (4) The offering price per share and the maximum aggregate offering price for shares issuable upon exercise of the Inducement Options are based on the exercise price of such options.

4

(1) In accordance with Rule 416 under the Securities Act, this Registration Statement on Form S-8 shall be deemed to also cover any additional shares of Common Stock, of the Registrant that becomes issuable with respect to the securities identified in the above table, by reason of any stock splits, stock dividend, reverse stock splits, recapitalizations, reclassifications, mergers, split-ups, reorganizations, consolidations and other similar transactions. (2) This calculation is made solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act. (3) The number of shares of Common Stock stated above consists of up to an aggregate of 129,000 shares of Common Stock issuable upon the exercise of stock options (the "Inducement Options") granted to pursuant to non-qualified stock option agreements, by and between the Registrant and two employees, which Inducement Options were granted on June 9, 2025 and October 6, 2025 in accordance with Nasdaq Listing Rule 5635(c)(4), as an inducement material to their entering into employment with the Registrant (collectively, the "Inducement Option Agreements"). The maximum number of shares which may be sold upon the exercise of the Inducement Options is subject to adjustment in accordance with certain anti-dilution and other provisions of the Inducement Option Agreements. Accordingly, pursuant to Rule 416 under the Securities Act, this registration statement covers, in addition to the number of shares stated above, an indeterminate number of shares which may be subject to grant or otherwise issuable after the operation of any such anti-dilution and other provisions. (4) The offering price per share and the maximum aggregate offering price for shares issuable upon exercise of the Inducement Options are based on the exercise price of such options.

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
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