Exhibit 107
Calculation of Filing Fee Tables
Form S-8
(Form Type)
Purple Innovation, Inc.
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered Securities
| Security Type | Security Class Title | Fee Calculation Rule | Amount Registered (1) | Proposed Maximum Offering Price Per Share | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee | |||||||||||||||||
| Equity | Common Stock, $0.0001 par value per share, to be issued under the Amended and Restated 2017 Equity Incentive Plan | Other | 3,800,000 | (2) | $ | 3.08 | (3) | $ | 11,704,000.00 | (3) | 0.00011020 | $ | 1,289.78 | |||||||||||
| Total Offering Amounts | $ | 11,704,000.00 | $ | 1,289.78 | ||||||||||||||||||||
| Total Fee Offsets | $ | 0 | ||||||||||||||||||||||
| Net Fee Due | $ | 1,289.78 | ||||||||||||||||||||||
| (1) | Pursuant to Rule 416(a), this Registration Statement covers, in addition to the number of shares of Purple Innovation, Inc., a Delaware corporation (the “Company” or the “Registrant”), common stock, par value $0.0001 per share (the “Common Stock”), stated above, options and other rights to purchase or acquire the shares of Common Stock covered by this Registration Statement and, pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), any shares of Common Stock that become issuable under the Company’s Amended and Restated 2017 Equity Incentive Plan (the “Plan”) by reason of any stock dividend, stock split, recapitalization or other similar transaction that results in an increase in the number of the Registrant’s outstanding shares of Common Stock. |
| (2) | Represents 3,800,000 additional shares of Common Stock issuable pursuant to the Plan, as amended on June 16, 2023. |
| (3) | Pursuant to Securities Act Rule 457(h), the maximum offering price, per share and in the aggregate, and the registration fee were calculated based upon the average of the high and low prices of the Common Stock on June 13, 2023, as quoted on the Nasdaq Capital Market. |