Calculation of Filing Fee Tables
Form S-3
(Form Type)
Atossa Therapeutics, 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 | ||||||||||||
| 
 | Equity | Common Stock, $0.18 par value per share | Rule 457(o) | (1) | (2) | (3) | 
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 | 
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| Equity | Preferred Stock, $0.001 par value per share | Rule 457(o) | (1) | (2) | (3) | 
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 | 
 | 
 | |
| Debt | Debt Securities | Rule 457(o) | (1) | (2) | (3) | 
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 | |
| Other | Warrants | Rule 457(o) | (1) | (2) | (3) | 
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 | |
| 
 | Other | Units | Rule 457(o) | (1) | (2) | (3) | 
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| 
 | Unallocated (Universal) Shelf | 
 | Rule 457(o) | (1) | (2) | $100,000,000 | 0.00014760 | $14,760.00 | 
 | 
 | 
 | 
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| Carry Forward Securities | ||||||||||||
| Carry  | N/A | N/A | N/A | N/A | 
 | N/A | 
 | 
 | N/A | N/A | N/A | N/A | 
| 
 | Total Offering Amounts | 
 | N/A | 
 | N/A | 
 | 
 | 
 | 
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| 
 | Total Fees Previously Paid | 
 | 
 | 
 | N/A | 
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| 
 | Total Fee Offsets | 
 | 
 | 
 | N/A | 
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 | 
 | 
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| 
 | Net Fee Due | 
 | 
 | 
 | N/A | 
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