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Exhibit 107

Calculation of Filing Fee Tables

424B5

(Form Type)

333-292868

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 (1)		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		457(r)		20,689,656	$	7.25	$	150,000,006			0.00013810	$	20,715		—		—		—		—
Fees Previously Paid	—		—		—		—		—		—			—		—		—		—		—		—
	Total Offering Amounts									$	150,000,006	(1)		0.00013810	$	20,715
	Total Fees Previously Paid															—
	Total Fee Offsets															—
	Net Fee Due														$	20,715

(1)

The filing fee is calculated in accordance with Rules 457(o) and 457(r) of the Securities Act of 1933, as amended (the “Securities Act”). In accordance with Rules 456(b) and 457(r) of the Securities Act, the Registrant initially deferred payment of all of the registration fee for Registration Statement No. 333-292868 filed on January 22, 2026 (the “Registration Statement”). This registration fee table shall be deemed to update the “Calculation of Filing Fee Table” in the Registration Statement in accordance with Rules 456(b) and 457(r) under the Securities Act, which registration fee is paid herewith for the related offering. The prospectus supplement to which this registration fee table is attached is a final prospectus for the related offering.

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