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0001467761 EX-FILING FEES 0001467761 2025-12-23 2025-12-23 0001467761 1 2025-12-23 2025-12-23 iso4217:USD xbrli:shares iso4217:USD xbrli:shares xbrli:pure

Exhibit 107

 

Calculation of Filing Fee Tables

 

Form S-8

(Form Type)

 

FIEE, 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 stock, par value $0.01 per share Rules 457(c) and 457(h) 1,394,230(1)(2) $2.69(3) $3,750,478.70(3) 0.0001381 $517.94        
Fees Previously Paid — — — — — — — —        
Carry Forward Securities
Carry Forward Securities — — — — — — — —        
  Total Offering Amounts $3,750,478.70   $517.94        
  Total Fees Previously Paid     —        
  Total Fee Offsets     —        
  Net Fees Due     $517.94        

 

(1) Amount to be registered consists of (i) 1,394,230 shares of the registrant’s common stock, par value $0.01 per share (“Common Stock”) issuable under the FiEE, Inc. 2025 Equity Incentive Plan (the “2025 Plan”) and (ii) such additional shares that may become issuable in accordance with the adjustment and anti-dilution provisions of the 2025 Plan.
(2) Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement also covers an indeterminate number of additional shares of Common Stock that may be offered or issued under the Plan as a result of stock splits, stock dividends or similar transactions.
(3) Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) and Rule 457(h) of the Securities Act. The proposed maximum offering price per share is calculated on the basis of $2.69, the average of the high and low price of the Common Stock as reported on the Nasdaq Stock Market on December 22, 2025, which is within five business days prior to filing of this Registration Statement.