Exhibit 107
Calculation of Filing Fee Tables
Form S-8
(Form Type)
KALA BIO, Inc.
(Exact Name of Registrant as Specified in its Charter)
Table 1—Newly Registered Securities
| Security Type |
Security Class Title |
Fee Calculation Rule |
Amount Registered (1) |
Proposed Maximum Offering Price Per Unit |
Maximum Aggregate Offering Price |
Fee Rate | Amount of Registration Fee |
| Equity | Common Stock, $0.001 par value per share | Other | 572,531 shares (2) | $6.86 (3) | $3,927,562.66 (3) | 0.0001531 | $601.31 |
| Total Offering Amounts | $3,927,562.66 | $601.31 | |||||
| Total Fee Offsets | $0 | ||||||
| Net Fee Due | $601.31 | ||||||
| (1) | In accordance with Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement shall be deemed to cover any additional securities that may from time to time be offered or issued to prevent dilution resulting from stock splits, stock dividends or similar transactions. |
| (2) | Reflects (i) 554,663 shares added to the Amended and Restated 2017 Equity Incentive Plan as of January 1, 2025 and (ii) 17,868 shares added to the Amended and Restated 2017 Employee Stock Purchase Plan as of January 1, 2025, pursuant to each plan’s evergreen provision. |
| (3) | Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act and based upon the average of the high and low prices of the Registrant’s Common Stock as reported on The Nasdaq Capital Market on December 31, 2024. |