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Exhibit 107

Calculation of Filing Fee Tables

Form F-3ASR

(Form Type)

POET Technologies, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

		Security Type		Security Class Title		Fee Calculation or Carry Forward Rule		Amount Registered				Proposed Maximum Offering Price Per Unit				Maximum Aggregate Offering Price				Fee Rate				Amount of Registration Fee				Carry Forward Form Type				Carry Forward File Number				Carry Forward Initial effective date				Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward
Newly Registered Securities

Fees to Be Paid		Equity		Common Shares, without par value		457(r)			-	(1)			-	(1)				(2)				(3)				(3)			—				—				—				—
Fees to Be Paid		Debt		Debt Securities		457(r)			-	(1)			-	(1)				(2)				(3)				(3)			—				—				—				—
Fees to Be Paid		Other		Warrants		457(r)			-	(1)			-	(1)				(2)				(3)				(3)			—				—				—				—
Fees to Be Paid		Other		Subscription Receipts		457(r)			-	(1)			-	(1)				(2)				(3)				(3)			—				—				—				—
Fees to Be Paid		Other		Rights		457(r)			-	(1)			-	(1)				(2)				(3)				(3)			—				—				—				—
Fees to Be Paid		Other		Units		457(r)			-	(1)			-	(1)				(2)				(3)				(3)			—				—				—				—

		Total Offering Amounts														$	0	(1)(2)(3)						$	0
		Total Fees Previously Paid																							—
		Total Fee Offsets																							—
		Net Fee Due																						$	0

(1)	The amount to be registered consists of an indeterminate amount of the registrant’s common shares, debt securities, warrants, subscription receipts, rights and/or units. In addition, an indeterminate number of securities that may be issued upon exercise, settlement, conversion or exchange of any offered securities, or pursuant to anti-dilution adjustments, is being registered. Separate consideration may or may not be received for securities that are issuable on exercise, conversion or exchange of other securities. Any securities registered hereunder may be sold separately or together with other securities registered hereunder.

(2)	The proposed maximum offering price per security will be determined from time to time by the registrant in connection with the issuance by the registrant of the securities registered hereunder.

(3)	In accordance with Rules 456(b) and 457(r) under the Securities Act of 1933, as amended (the “Securities Act”), the registrant is deferring payment of all registration fees, which will be based on the fee payment rate in effect on the date of such fee payment and will be paid on a pay-as-you-go basis.

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