Exhibit 107
Calculation of Filing Fee Tables
Form S-8
(Form Type)
Viracta Therapeutics, 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) |
Proposed Maximum Offering Price Per Unit |
Maximum Aggregate Offering Price |
Fee Rate | Amount of Registration Fee | |||||||
| Equity | Common Stock, par value $0.0001 per share, reserved for issuance under the Registrant’s 2022 Employee Stock Purchase Plan | Rule 457(c) and Rule 457(h) | 500,000(2) | $2.15(3) | $1,075,250.00 | $92.70 per $1,000,000 | $99.68 | |||||||
| Total Offering Amounts | $1,075,250.00 | $99.68 | ||||||||||||
| Total Fee Offsets(4) | – | |||||||||||||
| Net Fee Due | $99.68 | |||||||||||||
| (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 the Registrant’s common stock that become issuable under the Viracta Therapeutics, Inc. 2022 Employee Stock Purchase Plan (the “2022 Plan”) by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration that increases the number of the Registrant’s outstanding shares of common stock. |
| (2) | Represents 500,000 shares of common stock initially available for grants under the 2022 Plan. |
| (3) | Estimated pursuant to Rule 457(c) and 457(h) under the Securities Act, solely for the purpose of calculating the registration fee, on the basis of 85% of $2.53, which represents the average of the high and low prices of the Registrant’s common stock as reported on The Nasdaq Capital Market on June 22, 2022 (such date being within five business days of the filing date of this Registration Statement). Pursuant to the 2022 Employee Stock Purchase Plan, the purchase price of the shares of common stock reserved for issuance thereunder will be 85% of the lower of the fair market value of the common stock on (i) the enrollment date or (ii) the exercise date. |
| (4) | The Registrant does not have any fee offsets. |