| (1) | Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the
“Securities Act”), this Registration Statement shall also cover additional shares of the Registrant’s common stock,
par value $0.001 per share (“Common Stock”), which become issuable under the Registrant’s 2023 Inducement Plan (the
“Inducement Plan”) by reason of any stock split, stock dividend, recapitalization, or other similar transaction. This estimate
is made pursuant to Rule 457(h) and Rule 457(c) of the Securities Act solely for purposes of calculating the registration fee. The price
per share and aggregate offering price are based upon the average of the high and low prices of the Common Stock on August 1, 2025 as
reported on the Nasdaq Capital Market. Represents the number of shares of Common Stock available for issuance under the Inducement Plan
being registered hereunder. |