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Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

Turtle Beach Corporation

(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
                         
Fees to be paid   Primary Offerings          

Newly

Registered

Securities

              
                         
    Equity  

Common Stock,

par value

$0.001 per share

   457(o)   (1)   (2)   (2)              
                         
    Equity  

Preferred Stock,

par value

$0.001 per share

   457(o)   (1)   (2)   (2)              
                         
    Other   Warrants   457(o)   (1)   (2)   (2)              
                         
    Other   Debt Securities   457(o)   (1)   (2)   (2)              
                         
    Other   Units   457(o)   (1)   (2)   (2)              
                         
    Other   Rights   457(o)   (1)   (2)   (2)              
                         
    Unallocated (Universal) Shelf     457(o)   (1)   (2)   $200,000,000    $0.00015310    $30,620           
                         
    Secondary Offering                                             
                         
    Equity   

Common Stock,

par value $0.001 per share

   457(c)   3,450,000    $9.44(3)    $32,568,000 (3)    $0.00015310   $4,986.17          
                         

Fees

Previously

Paid

                          
                 
   

Total Offering Amounts 

   $232,568,000   $0.00015310    $35,606.17           
                 
   

Total Fees Previously Paid 

       N/A          
                 
   

Total Fee Offsets 

       N/A          
                 
   

Net Fee Due 

           $35,606.17                

 

(1)

With regard to the securities included in the primary offering made hereby, an indeterminate number of the securities of each identified class is being registered as may from time to time be offered hereunder at indeterminate prices, along with an indeterminate number of securities that may be issued upon exercise, settlement, exchange or conversion of securities offered or sold hereunder as shall have an aggregate initial offering price not to exceed $200,000,000. Any securities registered hereunder may be sold separately or as units with the other securities registered hereunder. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement shall be deemed to cover an indeterminate number of additional securities to be offered as a result of share splits, share dividends or similar transactions.

 

(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 and is not specified as to each class of security pursuant to Instruction 2.A.iii.b. to the Calculation of Filing Fee Tables and Related Disclosure on Item 16(b) of Form S-3 under the Securities Act.

 

(3)

Estimated solely for the purpose of calculating the registration fee according to Rule 457(c) under the Securities Act, based on the average of the high ($9.71) and low ($9.16) prices of the registrant’s common stock reported on the Nasdaq Global Market on May 7, 2025, which is within five business days prior to filing this registration statement.