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S-1 S-1 EX-FILING FEES 0001095981 PLUS THERAPEUTICS, INC. N/A Y N 0001095981 2025-08-12 2025-08-12 0001095981 1 2025-08-12 2025-08-12 0001095981 1 2025-08-12 2025-08-12 0001095981 2 2025-08-12 2025-08-12 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-1

PLUS THERAPEUTICS, 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, $0.001 par value per share 457(a) 33,000,000 $ 0.73 $ 24,090,000.00 0.0001531 $ 3,688.18
Fees Previously Paid
Carry Forward Securities
Carry Forward Securities

Total Offering Amounts:

$ 24,090,000.00

$ 3,688.18

Total Fees Previously Paid:

$ 0.00

Total Fee Offsets:

$ 3,688.18

Net Fee Due:

$ 0.00

Offering Note

1

(1) Represents 33,000,000 shares of common stock that are issuable pursuant to a purchase agreement with the selling shareholder named herein. Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), the registrant is also registering hereunder an indeterminate number of shares that may be issued and resold resulting from stock splits, stock dividends or similar transactions. (2) Based on the average of the high and low prices for a share of common stock as reported on Nasdaq on August 7, 2025, which date is a date within five business days of the filing of the registration statement filed by the registrant for the registration of the securities listed in the table above.

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
Fee Offset Sources
Rule 457(p)
Fee Offset Claims 1, 2 Plus Therapeutics, Inc. S-3 333-286393 04/04/2025 $ 3,688.18 Equity Common Stock, par value $0.001 per share 0 $ 0.00
Fee Offset Sources Plus Therapeutics, Inc. S-3 333-286393 04/04/2025 $ 194,082.78

Rule 457(p) Statement of Withdrawal, Termination, or Completion:

1

the Prior Registration Statement was not declared effective, no securities were sold thereunder.

Offset Note

2

A filing fee of $194,082.78 was previously paid in connection with the registration statement on Form S-3 (No. 333-286393) filed by the registrant on April 4, 2025 (the "Prior Registration Statement"). The registrant withdrew the Prior Registration Statement by filing a Form RW on June 23, 2025. As the Prior Registration Statement was not declared effective, no securities were sold thereunder. Accordingly, the full $194,082.78 filing fee previously paid in connection with the Prior Registration Statement remains available to be used to offset the fee currently due and additional fees that may become due for future registration statements. In accordance with Rule 457(p) of the Securities Act, such previously paid filing fee will offset the filing fee of $3,688.18 currently due pursuant to this registration statement.

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