Exhibit 107
Calculation of Filing Fee Tables
FORM S-1
STAFFING 360 SOLUTIONS, INC.
Table 1: Newly Registered and Carry Forward Securities
| Security Type | Security
Class Title | Fee
Calculation or Carry Forward Rule | Amount Registered(1) | Proposed Unit | Maximum
Aggregate Offering Price | Fee Rate | Amount
of Registration Fee | Carry
Forward Form Type | Carry Forward File Number | Carry 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 $0.00001 per share | Rule 457(c) | 124,332 | (2) | $ | 2.95 | (3) | $ | 366,779.40 | 0.00011020 | $ | 40.42 | |||||||||||||||||||||||||||||
| Fees
Previously Paid | ||||||||||||||||||||||||||||||||||||||||||
| Carry Forward Securities | ||||||||||||||||||||||||||||||||||||||||||
| Carry
Forward Securities | ||||||||||||||||||||||||||||||||||||||||||
| Total Offering Amounts | $ | 366,779.40 | $ | 40.42 | ||||||||||||||||||||||||||||||||||||||
| Total Fees Previously Paid | ||||||||||||||||||||||||||||||||||||||||||
| Total Fee Offsets | ||||||||||||||||||||||||||||||||||||||||||
| Net Fee Due | $ | 366,779.40 | $ | 40.42 | ||||||||||||||||||||||||||||||||||||||
(1) Pursuant to Rule 416 under the Securities Act of 1933 (the “Securities Act”), the shares being registered hereunder include such indeterminate number of shares of common stock as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends or similar transactions.
(2) Comprised of (i) 100,000 Common Shares (as defined in the registration statement) that may be sold by the selling stockholder named herein and (ii) 24,332 shares of common stock that may be sold by the selling stockholder named herein upon the exercise of the Warrant (as defined in the registration statement).
(3) Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(c) under the Securities Act, based on the average of the high and low prices of the common stock as reported on The Nasdaq Capital Market on December 15, 2022, of $2.95 per share.