Security

Type

Security Class

Title

Fee Calculation

Rule

Amount

Registered

(1)

Proposed

Maximum

Offering Price

Per Unit (2)

Maximum

Aggregate

Offering Price

Fee Rate

Amount of

Registration Fee

Equity

Common stock,

par value

$0.001 per

share

457(c) and 457(h)

100,000

$0.87

$87,000

0.00014760

$12.85

Equity

Common stock,

par value

$0.001 per

share

457(h)

450,000

$1.18

$531,000

0.00014760

$78.38

Equity

Common stock,

par value

$0.001 per

share

457(h)

200,000

$1.19

$238,000

0.00014760

$35.13

Total Offering Amounts

$856,000

$126.35

Total Fees Previously Paid

-

Total Fee Offsets

-

Net Fees Due

$126.35

(1)

Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (“Securities Act”), this Registration Statement shall also cover any additional shares of the Registrant’s Common Stock that become issuable in respect of the securities identified in the above table by reason of any share dividend, share split, recapitalization or other similar transaction effected without the Registrant’s receipt of consideration that results in an increase in the number of the outstanding shares of the Registrant’s Common Stock.

(2)

Estimated solely for purposes of calculating the registration fee in accordance with Rule 457(c) and (h) under the Securities Act, using the average of the high and low sales price as reported on the Nasdaq Capital Market on December 29, 2023.