Exhibit 107
Calculation of Filing Fee Tables
Form S-1
(Form Type)
FlexShopper, 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 | Proposed Maximum Offering Price Per Share | Maximum Aggregate Offering Price(1) | Fee Rate | Amount of Registration Fee | |||||||||||||||||||
| Fees to Be Paid | Equity | Non-Transferable Subscription Rights to purchase units(2) | Other | - | - | - | - | - | ||||||||||||||||||
| Fees to Be Paid | Equity | Units issuable upon exercise of Non-Transferable Subscription Rights | 457(o) | - | - | $ | 50,750,000 | 0.00015310 | $ | 7,769.83 | ||||||||||||||||
| Fees to Be Paid | Equity | Series A Rights included in the units to purchase one share of common stock(3) | 457(g) | - | - | - | - | - | ||||||||||||||||||
| Fees to Be Paid | Equity | Series B Rights included in the units to purchase one share of common stock(3) | 457(g) | - | - | - | - | - | ||||||||||||||||||
| Fees to Be Paid | Equity | Series C Rights included in the units to purchase one share of common stock(3) | 457(g) | - | - | - | - | - | ||||||||||||||||||
| Fees to Be Paid | Equity | Common stock included in the units, Series A Rights, Series B Rights and Series C Rights | 457(o) | - | - | $ | 126,875,000 | 0.00015310 | $ | 19,424.57 | ||||||||||||||||
| Total Offering Amount | $ | 27,194.40 | ||||||||||||||||||||||||
| Total Fee Offsets | $ | 0 | ||||||||||||||||||||||||
| Net Fee Due | $ | 27,194.40 | ||||||||||||||||||||||||
| (1) | Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”), and assumed an offering price of $1.45 per share (which represented the closing price of the Registrant’s common stock on Nasdaq on October 23, 2024). |
| (2) | Non-transferable Subscription Rights to purchase units are being issued without consideration. Pursuant to Rule 457(g) under the Act, no separate registration fee is required for the Subscription Rights because the Subscription Rights are being registered in the same registration statement as the securities of the Registrant underlying the Subscription Rights. |
| (3) | Pursuant to Rule 457(g) under the Securities Act, no separate registration fee is required because these securities are being registered in the same registration statement as the underlying securities of the Registrant. |