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S-1 S-1MEF EX-FILING FEES 333-292637 0001095981 PLUS THERAPEUTICS, INC. N/A Y N 0001095981 2026-01-13 2026-01-13 0001095981 1 2026-01-13 2026-01-13 0001095981 2 2026-01-13 2026-01-13 0001095981 3 2026-01-13 2026-01-13 0001095981 4 2026-01-13 2026-01-13 0001095981 5 2026-01-13 2026-01-13 0001095981 6 2026-01-13 2026-01-13 0001095981 7 2026-01-13 2026-01-13 0001095981 8 2026-01-13 2026-01-13 0001095981 1 2026-01-13 2026-01-13 0001095981 2 2026-01-13 2026-01-13 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 Units, each consisting of 457(o) $ 2,875,000.00 0.0001381 $ 397.04
Fees to be Paid 2 Equity (i) One share of common stock Other $ 0.00 0.0001381 $ 0.00
Fees to be Paid 3 Equity (ii)One warrant to purchase one share of common stock Other $ 0.00 0.0001381 $ 0.00
Fees to be Paid 4 Equity Pre-funded units, each consisting of Other $ 0.00 0.0001381 $ 0.00
Fees to be Paid 5 Equity (i) one pre-funded warrant to purchase one share of common stock Other $ 0.00 0.0001381 $ 0.00
Fees to be Paid 6 Equity (ii) one warrant to purchase one share of common stock Other $ 0.00 0.0001381 $ 0.00
Fees to be Paid 7 Equity Shares of common stock underlying warrants 457(o) $ 2,875,000.00 0.0001381 $ 397.04
Fees to be Paid 8 Equity Shares of common stock underlying pre-funded warrants Other $ 0.00 0.0001381 $ 0.00
Fees Previously Paid
Carry Forward Securities
Carry Forward Securities

Total Offering Amounts:

$ 5,750,000.00

$ 794.08

Total Fees Previously Paid:

$ 0.00

Total Fee Offsets:

$ 794.08

Net Fee Due:

$ 0.00

Offering Note

1

(1) This registration statement also includes an indeterminate number of securities that may become offered, issuable or sold to prevent dilution resulting from stock splits, stock dividends and similar transactions, which are included pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"). The registrant previously registered securities with a proposed maximum aggregate offering price of $14,375,000 on a registration statement on Form S-1 (File No. 333-292637), which was declared effective by the Securities and Exchange Commission on January 13, 2026. In accordance with Rule 462(b) under the Securities Act, an additional amount of securities having a proposed maximum aggregate offering price of $2,875,000 is hereby registered. (2) Includes the offering price of additional shares of common stock, pre-funded warrants or warrants or any combination thereof that the underwriter has the option to purchase to solely cover over-allotments, if any. (3) The proposed maximum aggregate offering price of the units will be reduced on a dollar-for-dollar basis based on the offering price of any pre-funded units issued in the offering, and the proposed maximum aggregate offering price of the pre-funded units to be issued in the offering will be reduced on a dollar-for-dollar basis based on the offering price of any units issued in the offering. Accordingly, the proposed maximum aggregate offering price of the units and pre-funded units (including the shares of common stock issuable upon exercise of the warrants and the pre-funded warrants), if any, is $2,875,000.

2

(1) This registration statement also includes an indeterminate number of securities that may become offered, issuable or sold to prevent dilution resulting from stock splits, stock dividends and similar transactions, which are included pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"). The registrant previously registered securities with a proposed maximum aggregate offering price of $14,375,000 on a registration statement on Form S-1 (File No. 333-292637), which was declared effective by the Securities and Exchange Commission on January 13, 2026. In accordance with Rule 462(b) under the Securities Act, an additional amount of securities having a proposed maximum aggregate offering price of $2,875,000 is hereby registered. (2) Includes the offering price of additional shares of common stock, pre-funded warrants or warrants or any combination thereof that the underwriter has the option to purchase to solely cover over-allotments, if any. (4) No separate registration fee is payable pursuant to Rule 457(g) under the Securities Act.

3

(1) This registration statement also includes an indeterminate number of securities that may become offered, issuable or sold to prevent dilution resulting from stock splits, stock dividends and similar transactions, which are included pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"). The registrant previously registered securities with a proposed maximum aggregate offering price of $14,375,000 on a registration statement on Form S-1 (File No. 333-292637), which was declared effective by the Securities and Exchange Commission on January 13, 2026. In accordance with Rule 462(b) under the Securities Act, an additional amount of securities having a proposed maximum aggregate offering price of $2,875,000 is hereby registered. (2) Includes the offering price of additional shares of common stock, pre-funded warrants or warrants or any combination thereof that the underwriter has the option to purchase to solely cover over-allotments, if any. (4) No separate registration fee is payable pursuant to Rule 457(g) under the Securities Act.

4

(1) This registration statement also includes an indeterminate number of securities that may become offered, issuable or sold to prevent dilution resulting from stock splits, stock dividends and similar transactions, which are included pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"). The registrant previously registered securities with a proposed maximum aggregate offering price of $14,375,000 on a registration statement on Form S-1 (File No. 333-292637), which was declared effective by the Securities and Exchange Commission on January 13, 2026. In accordance with Rule 462(b) under the Securities Act, an additional amount of securities having a proposed maximum aggregate offering price of $2,875,000 is hereby registered. (2) Includes the offering price of additional shares of common stock, pre-funded warrants or warrants or any combination thereof that the underwriter has the option to purchase to solely cover over-allotments, if any. (3) The proposed maximum aggregate offering price of the units will be reduced on a dollar-for-dollar basis based on the offering price of any pre-funded units issued in the offering, and the proposed maximum aggregate offering price of the pre-funded units to be issued in the offering will be reduced on a dollar-for-dollar basis based on the offering price of any units issued in the offering. Accordingly, the proposed maximum aggregate offering price of the units and pre-funded units (including the shares of common stock issuable upon exercise of the warrants and the pre-funded warrants), if any, is $2,875,000.

5

(1) This registration statement also includes an indeterminate number of securities that may become offered, issuable or sold to prevent dilution resulting from stock splits, stock dividends and similar transactions, which are included pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"). The registrant previously registered securities with a proposed maximum aggregate offering price of $14,375,000 on a registration statement on Form S-1 (File No. 333-292637), which was declared effective by the Securities and Exchange Commission on January 13, 2026. In accordance with Rule 462(b) under the Securities Act, an additional amount of securities having a proposed maximum aggregate offering price of $2,875,000 is hereby registered. (2) Includes the offering price of additional shares of common stock, pre-funded warrants or warrants or any combination thereof that the underwriter has the option to purchase to solely cover over-allotments, if any. (4) No separate registration fee is payable pursuant to Rule 457(g) under the Securities Act.

6

(1) This registration statement also includes an indeterminate number of securities that may become offered, issuable or sold to prevent dilution resulting from stock splits, stock dividends and similar transactions, which are included pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"). The registrant previously registered securities with a proposed maximum aggregate offering price of $14,375,000 on a registration statement on Form S-1 (File No. 333-292637), which was declared effective by the Securities and Exchange Commission on January 13, 2026. In accordance with Rule 462(b) under the Securities Act, an additional amount of securities having a proposed maximum aggregate offering price of $2,875,000 is hereby registered. (2) Includes the offering price of additional shares of common stock, pre-funded warrants or warrants or any combination thereof that the underwriter has the option to purchase to solely cover over-allotments, if any. (4) No separate registration fee is payable pursuant to Rule 457(g) under the Securities Act.

7

(1) This registration statement also includes an indeterminate number of securities that may become offered, issuable or sold to prevent dilution resulting from stock splits, stock dividends and similar transactions, which are included pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"). The registrant previously registered securities with a proposed maximum aggregate offering price of $14,375,000 on a registration statement on Form S-1 (File No. 333-292637), which was declared effective by the Securities and Exchange Commission on January 13, 2026. In accordance with Rule 462(b) under the Securities Act, an additional amount of securities having a proposed maximum aggregate offering price of $2,875,000 is hereby registered. (2) Includes the offering price of additional shares of common stock, pre-funded warrants or warrants or any combination thereof that the underwriter has the option to purchase to solely cover over-allotments, if any. (3) The proposed maximum aggregate offering price of the units will be reduced on a dollar-for-dollar basis based on the offering price of any pre-funded units issued in the offering, and the proposed maximum aggregate offering price of the pre-funded units to be issued in the offering will be reduced on a dollar-for-dollar basis based on the offering price of any units issued in the offering. Accordingly, the proposed maximum aggregate offering price of the units and pre-funded units (including the shares of common stock issuable upon exercise of the warrants and the pre-funded warrants), if any, is $2,875,000. (5) As estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(g) under the Securities Act, the proposed maximum aggregate offering price of the shares underlying the warrants is equal to $2,875,000 (which is equal to 100% of the proposed maximum aggregate offering price for the units of $2,875,000).

8

(1) This registration statement also includes an indeterminate number of securities that may become offered, issuable or sold to prevent dilution resulting from stock splits, stock dividends and similar transactions, which are included pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"). The registrant previously registered securities with a proposed maximum aggregate offering price of $14,375,000 on a registration statement on Form S-1 (File No. 333-292637), which was declared effective by the Securities and Exchange Commission on January 13, 2026. In accordance with Rule 462(b) under the Securities Act, an additional amount of securities having a proposed maximum aggregate offering price of $2,875,000 is hereby registered. (2) Includes the offering price of additional shares of common stock, pre-funded warrants or warrants or any combination thereof that the underwriter has the option to purchase to solely cover over-allotments, if any. (3) The proposed maximum aggregate offering price of the units will be reduced on a dollar-for-dollar basis based on the offering price of any pre-funded units issued in the offering, and the proposed maximum aggregate offering price of the pre-funded units to be issued in the offering will be reduced on a dollar-for-dollar basis based on the offering price of any units issued in the offering. Accordingly, the proposed maximum aggregate offering price of the units and pre-funded units (including the shares of common stock issuable upon exercise of the warrants and the pre-funded warrants), if any, is $2,875,000.
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 $ 794.08 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 (as defined below) was not declared effective and 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 $794.08 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