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Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

Paragon 28, 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 (Primary)

    Equity   Common Stock, par value
$0.01 per share		                            
                         
     Equity   Preferred Stock, par value
$0.01 per share		                            
                         
     Debt   Debt Securities                            
                         
     Other   Warrants                            
                         
     Other   Purchase Contracts                            
                         
     Other   Units                            
                         
     Unallocated
(Universal)
Shelf		   –    Rule
457(o)		   (1)(2)   (3)   $100,000,000     $110.20
per
$1,000,000		    $11,020.00 (3)              
                         

Fees

To Be Paid (Secondary)

    Equity   Common Stock, par value
$0.01 per share		    Rule
457(c)		   10,000,000   18.97 (4)   189,650,000    $110.20
per
$1,000,000		    $20,899.43 (4)              
                         

Fees

Previously Paid

    N/A   N/A    N/A   N/A   N/A   N/A       N/A             
 
Carry Forward Securities
                         

Carry

Forward Securities

    N/A   N/A    N/A   N/A     N/A         N/A    N/A    N/A    N/A
                   
     Total Offering Amounts      289,650,000       $31,919.43             
                   
     Total Fees Previously Paid            –             
                   
     Total Fee Offsets            –             
                   
     Net Fee Due                  $31,919.43                   

 

(1)

An unspecified number of securities or aggregate principal amount, as applicable, is being registered as may from time to time be offered at unspecified prices and, in addition, an unspecified number of additional shares of common stock is being registered as may be issued from time to time upon conversion of any debt securities that are convertible into common stock or pursuant to any anti-dilution adjustments with respect to any such convertible debt securities.

(2)

Includes rights to acquire common stock or preferred stock of the Company under any shareholder rights plan then in effect, if applicable under the terms of any such plan.

(3)

Estimated solely for the purpose of calculating the registration fee. No separate consideration will be received for shares of common stock that are issued upon conversion of debt securities or preferred stock or upon exercise of common stock warrants registered hereunder. The aggregate maximum offering price of all securities issued by the Company pursuant to this registration statement will not exceed $100,000,000.

(4)

With respect to the secondary offering, the registration fee has been calculated in accordance with Rule 457(c) under the Securities Act of 1933, as amended, based on the average of the high and low prices of registrant’s common stock as reported on the New York Stock Exchange on October 26, 2022.