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Exhibit 107

 

Calculation of Filing Fee Table

 

Form S-8

 

HEALTHEQUITY, INC.

 

Table 1: Newly Registered Securities

 

Security
Type
  Security Class Title  Fee Calculation
Rule
  Amount
Registered (1)
   Proposed
Maximum
Offering
Price Per
Unit (3)
   Maximum
Aggregate
Offering
Price (3)
   Fee Rate  Amount of
Registration Fee
 
Equity  Common Stock, par value $0.0001 per share  Rule 457(c) and Rule 457(h)   2,514,342 (2)   $69.53   $174,822,199.26   $92.70 per $1,000,000  $16,206.02 
Total Offering Amounts        $174,822,199.26      $16,206.02 
Total Fee Offsets                $1,263.35 
Net Fees Due                $14,942.67 

 

(1)Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), the registration statement on Form S-8 (the “Registration Statement”) to which this exhibit relates shall also cover any additional shares of common stock, par value $0.0001 per share (“Common Stock”) of HealthEquity, Inc. (the “Registrant”) that become issuable under the HealthEquity, Inc. 2014 Equity Incentive Plan, as amended and restated (the “Plan”) by reason of any stock dividend, stock split, recapitalization or other similar transaction.
   
(2)Represents the additional 2,514,342 shares of Common Stock that were automatically added to the shares authorized for issuance under the Plan on February 1, 2022 pursuant to an “evergreen” provision contained in the Plan. Pursuant to such provision, on February 1st of each year commencing in 2015 and ending on (and including) February 1, 2024, the number of shares of Common Stock reserved for issuance under the Plan is automatically increased by an amount equal to the lesser of: (i) 3% of the total number of shares of Common Stock outstanding on January 31st of the preceding fiscal year; and (ii) such lesser number of shares of Common Stock determined by the Registrant’s board of directors.
   
(3)Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act, based on the average of the high and low sales prices of the Registrant’s Common Stock as reported on The NASDAQ Global Select Market on June 21, 2022.

 

Table 2: Fee Offset Claims and Sources

 

   Registrant
or Filer
Name
  Form
or
Filing
Type
  File
Number (1)
  Initial
Filing
Date
  Filing
Date
  Fee
Offset
Claimed (2)
  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 (3)
   Rule 457(p)
Fee Offset Claims  HealthEquity, Inc.  S-8  333-233573  August 30, 2019     $1,263.35  Equity  Common Stock, par value $0.0001 per share   179,255  $10,423,681.05 
Fee Offset Sources  HealthEquity, Inc.  S-8  333-233573     August 30, 2019                    $ 37,036.27

 

(1)Effective as of June 15, 2020, the Registrant terminated the offering that included 5,255,027 unsold shares of Common Stock under its registration statement on Form S-8 (Registration No. 333-233573) (the “2019 Registration Statement”) by filing a post-effective amendment to such registration statement deregistering such unsold shares.
   
(2)Represents the remaining portion of the unused registration fee previously paid by the Registrant in connection with the 2019 Registration Statement. The Registrant used (i) $16,674.96 of such registration fee as an offset to the registration fee due under its registration statement on Form S-8 (Registration No. 333-239436) filed on June 25, 2020 and (ii) $19,097.96 of such registration fee as an offset to the registration fee due under its registration statement on Form S-8 (Registration No. 333-257467) filed on June 28, 2021.
   
(3)Pursuant to Rule 457(p) under the Securities Act, the Registrant expects to offset the registration fee due under this Registration Statement by an amount of fees that was previously paid with respect to the number of shares of Common Stock of the Registrant that remained unsold under the 2019 Registration Statement as of June 15, 2020. The registration fee previously paid under the 2019 Registration Statement was $37,036.27, of which $1,263.35 is available to be claimed as a fee offset, all of which is being applied to the registration fee due under this Registration Statement.