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Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

Tempest 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
                         

Fees to Be

Paid

  Equity   Common
Stock, par
value $0.001
per
share(1)(2)
                     
                         
    Equity   Preferred
Stock, par
value
$0.001
per share(1)
                     
                         
    Debt   Debt
Securities(1)
                     
                         
    Other   Warrants(1)                      
                         
    Other   Units(1)                      
                         
    Other   Rights to
purchase
common
stock,
preferred
stock, debt
securities or
units(1)
                     
                         
    Unallocated
(Universal)
Shelf
  —    Rule
457(o)
  (3)   (4)   $300,000,000   $0.00015310   $45,930          
                         

Fees

Previously

Paid

  —    —    —    —    —    —    —    —           
 
Carryforward Securities
                         

Carry

Forward

Securities

  Equity   Common
Stock, par
value $0.001
per
share
                     
                         
    Equity   Preferred
Stock, par
value
$0.001
per share
                     
                         
    Debt   Debt
Securities
                     
                         
    Other   Warrants                      
                         
    Other   Units                      
                         
    Other   Rights to
purchase
common
stock,
preferred
stock, debt
securities or
units
                     
                         
    Unallocated
(Universal)
Shelf
  Unallocated
(Universal)
Shelf
                     
                     
    Total Offering Amounts        $300,000,000     $45,930          
                     
    Total Fees Previously Paid            $14,602.19          
                     
    Total Fee Offsets            $19,391.99          
                     
    Net Fee Due                    $11,935.82                

Table 2: Fee Offset Claims and Sources

 

                       
    

Registrant

or Filer

Name

 

Form
or
Filing
Type

 

File

Number

 

Initial
Filing
Date

 

Filing
Date

 

Fee Offset
Claimed

 

Security

Type
Associated

with Fee

Offset

Claimed

 

Security
Title
Associated
with Fee
Offset
Claimed

 

Unsold
Securities
Associated
with Fee
Offset
Claimed

 

Unsold

Aggregate

Offering

Amount

Associated

with Fee

Offset

Claimed

 

Fee Paid

with Fee

Offset

Source

 
Rules 457(p)
                       

Fee Offset

Claims

  Tempest Therapeutics, Inc.   Form S-3(5)   333-257990   July 16, 2021     $7,277.00   Unallocated (Universal Shelf)       $66,700,274.98    
                       

Fee Offset

Claims

  Tempest Therapeutics, Inc.   Form S-3(5)   333-230749   April 5, 2019     $3,252,59   Unallocated (Universal Shelf)       $26,836,564.55    
                       

Fee Offset

Claims

  Tempest Therapeutics, Inc.   Form S-3(5)   333-230749   April 5, 2019     $8,862.40   Equity  

Common

Stock, par value

$0.001 per share

    $73,122,098.82    
                       
Fee Offset Sources   Tempest Therapeutics, Inc.   Form S-3(5)   333-257990       July 16, 2021                       $7,277.00
                       

Fee Offset

Sources

  Tempest Therapeutics, Inc.   Form S-3(5)   333-230749       April 5, 2019                       $24,240

 

(1)

Separate consideration may or may not be received for securities that are issuable upon the conversion or exercise of, or in exchange for, other securities offered hereby.

(2)

Each share of common stock registered hereunder includes an associated right (the “Rights”) as set forth in the Rights Agreement, dated as of October 10, 2023, between the registrant and Computershare Trust Company, N.A., as rights agent, as amended by the Amendment No. 1 to Rights Agreement, dated October 9, 2024 and the Amendment No. 2, dated December 5, 2024. Rights are attached to the shares of common stock, will not be offered separately, and are not exercisable until the occurrence of certain events specified in the Rights Agreement. The value attributable to the Rights, if any, is reflected in the value of the common stock.

(3)

The registrant is registering hereunder such indeterminate number of shares of common stock and preferred stock, such indeterminate principal amount of debt securities, such indeterminate number of warrants to purchase common stock, preferred stock and/or debt securities, such indeterminate amount of units and such indeterminate amount of rights to purchase common stock, preferred stock and/or debt securities to be sold by the registrant from time to time at unspecified prices which shall have an aggregate initial offering price not to exceed $300,000,000. If any debt securities are issued at an original issue discount, then the principal amount of such debt securities shall be in such greater amount as shall result in an aggregate initial offering price not to exceed $300,000,000, less the aggregate dollar amount of all securities previously issued hereunder. The securities registered for sale also include such indeterminate number of shares of common stock and preferred stock as may be issued upon conversion of debt securities, such indeterminate number of shares of common stock that may be issued upon conversion of preferred stock and such indeterminate number of shares of common stock, preferred stock and warrants and principal amount of debt securities that may be issued upon exercise of warrants or rights. In addition, pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), the shares being registered hereunder include such indeterminate number of shares of common stock and preferred stock as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends or similar transactions.

(4)

The proposed maximum offering price per share 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.

(5)

The Registrant previously registered securities having an aggregate offering price up to $250,000,000 on a Registration Statement on Form S-3 (File No. 333-257990), filed with the Securities and Exchange Commission on July 16, 2021 (the “2021 Registration Statement”). The 2021 Registration Statement included a base prospectus registering the offering, issuance and sale by the Company an indeterminate amount of common stock and preferred stock, such indeterminate principal amount of debt securities and such indeterminate number of warrants to purchase common stock, preferred stock or debt securities, as may from time to time be offered pursuant to the 2021 Registration Statement 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 thereunder. In connection with the filing of the 2021 Registration Statement, the Company owed a total fee of $27,275 and made a contemporaneous fee payment in the amount of $7,277 based on the fee rate then in effect and carried forward $19,998 from a Registration Statement on Form S-3 (File No. 333-230749), filed with the Securities and Exchange Commission on April 15, 2019 (the “2019 Registration Statement”). Upon expiration of the 2021 Registration Statement, the Registrant had $175,416,376 allocated securities and $2,328,678 unallocated securities unsold.

The Registrant also previously registered securities having an aggregate offering price up to $200,000,000 the 2019 Registration Statement. The 2019 Registration Statement included (i) a base prospectus registering the offering, issuance and sale by the Company an indeterminate amount of common stock and preferred stock, such indeterminate principal amount of debt securities and such indeterminate number of warrants to purchase common stock, preferred stock or debt securities, as may from time to time be offered pursuant to the 2019 Registration Statement 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 thereunder, and (ii) an equity distribution agreement prospectus covering the offering, issuance and sale by the registrant of up to a maximum aggregate offering price of $50,000,000 of the Registrant’s common stock. In connection with the filing of the 2019 Registration Statement, the Company made a contemporaneous fee payment in the amount of $24,240 based on the fee rate then in effect.

Pursuant to Rule 457(p), the Registrant is offsetting $7,277 of the fees associated with this current registration statement from the filing fee previously paid in connection with the 2021 Registration Statement and $12,144.99 of the fees associated with this current registration statement from the filing fee previously paid in connection with the 2019 Registration Statement and carried forward to the 2021 Registration Statement.

The Registrant hereby confirms that the 2021 Registration Statement and the 2019 Registration Statement have expired and that all offerings thereunder have terminated.