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S-8 S-8 EX-FILING FEES 0001427925 TALPHERA, INC. N/A Fees to be Paid Fees to be Paid 0001427925 2025-10-27 2025-10-27 0001427925 1 2025-10-27 2025-10-27 0001427925 2 2025-10-27 2025-10-27 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

TALPHERA, INC.

Table 1: Newly Registered Securities

Security Type

Security Class Title

Fee Calculation Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

1 Equity Common Stock, $0.001 par value per share, 2020 Equity Incentive Plan Other 1,400,000 $ 1.145 $ 1,603,000.00 0.0001381 $ 221.37
2 Equity Common Stock, $0.001 par value per share, 2011 Employee Stock Purchase Plan Other 100,000 $ 1.145 $ 114,500.00 0.0001381 $ 15.81

Total Offering Amounts:

$ 1,717,500.00

$ 237.18

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 237.18

Offering Note

1

(1) Pursuant to Rule 416(a) promulgated under the Securities Act, as amended (the "Securities Act"), this Registration Statement shall also cover any additional shares of common stock that become issuable under the Registrant's 2020 Equity Incentive Plan and 2011 Employee Stock Purchase Plan by reason of any stock dividend, stock split, recapitalization, or other similar transaction effected that results in an increase to the number of outstanding shares of the Registrant's common stock, as applicable. (2) Estimated pursuant to Rules 457(c) and 457(h) under the Securities Act, solely for the purposes of calculating the registration fee and based on the average of the high and low prices of the Registrant's common stock as reported on The Nasdaq Capital Market on October 24, 2025, which date is within five business days prior to the filing of this Registration Statement. (3) Represents 1,400,000 additional shares of the Registrant's common stock that are or that may become issuable under the Registrant's 2020 Equity Incentive Plan. (4) Represents 100,000 additional shares of the Registrant's common stock that are or that may become issuable under the Registrant's 2011 Employee Stock Purchase Plan.

2

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
Rule 457(p)
Fee Offset Claims N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
Fee Offset Sources N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A