|  | (1) | The
    Registration Statement on Form S-8 (the “Registration Statement”) to which this exhibit relates registers 2,716,859 shares
    of common stock, no par value (“Common Stock”), of Insight Molecular Diagnostics Inc. (“Registrant”) issuable
    pursuant to awards under the Amended and Restated 2018 Equity Incentive Plan (the “A&R 2018 Plan”), as amended, comprised
    of (i) 792,683 shares of Common Stock of the Registrant issued or issuable pursuant to restricted stock units outstanding under the
    A&R 2018 Plan, (ii) 262,000 shares of Common Stock of the Registrant issuable pursuant to stock options outstanding under the
    A&R 2018 Plan and (iii) 1,662,176 shares of Common Stock of the Registrant that are reserved for issuance pursuant to future
    awards under the A&R 2018 Plan. | 
  
    |  |  |  | 
  
    |  | (2) | Pursuant
    to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), the number of shares registered under
    the Registration Statement also includes an indeterminable number of shares of Common Stock as may be issued in connection with stock
    splits, stock dividends or similar transactions. | 
  
    |  |  |  | 
  
    |  | (3) | Estimated
    solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(h) and 457 (c) under the Securities
    Act. The price is calculated on the basis of the average of the high and low prices of the Common Stock on August 15, 2025, as reported
    on The Nasdaq Capital Market. | 
  
    |  |  |  | 
  
    |  | (4) | Represents
    shares of Common Stock issuable pursuant to outstanding stock options granted under the A&R 2018 Plan. | 
  
    |  |  |  | 
  
    |  | (5) | Estimated
    solely for the purpose of calculating the registration fee pursuant to Rule 457(h) under the Securities Act of 1933, as amended,
    and based upon the weighted average exercise price of such options. | 
  
    |  |  |  | 
  
    |  | (6) | Represents
    shares of Common Stock underlying restricted stock unit awards granted under the A&R 2018 Plan. |