EX-FILING FEES

Exhibit 107

Calculation of Filing Fee Table

Form S-8

(Form Type)

Lucira Health, 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
Unit

Maximum

Aggregate

Offering

Price

Fee

Rate

Amount of
Registration
Fee

Equity

2021 Equity Incentive Plan

Common Stock, $0.001 par value per share

Other⁽²⁾

1,983,182⁽³⁾

$3.65⁽²⁾

$7,238,614.30

.0000927

$671.02

Equity

2021 Employee Stock Purchase Plan

Common Stock, $0.001 par value per share

Other⁽⁴⁾

396,636⁽⁵⁾

$3.10⁽⁴⁾

$1,229,571.60

.0000927

$113.99

Equity

2022 Inducement Plan

Common Stock, $0.001 par value per share

Other⁽⁶⁾

3,500,000⁽⁷⁾

$3.65⁽⁶⁾

$12,775,000.00

.0000927

$1,184.25

Total Offering Amounts

$21,243,185.90

—

Total Fees Previously Paid

—

Total Fee Offsets

—

Net Fee Due

$1,969.26

(1)

Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of common stock (“Common Stock”) of Lucira Health, Inc. (the “Registrant”) that become issuable under the Registrant’s 2021 Equity Incentive Plan (the “2021 Plan”), the Registrant’s 2021 Employee Stock Purchase Plan (the “2021 ESPP”) and the Registrant’s 2022 Inducement Plan (the “2022 Inducement Plan”) by reason of any stock dividend, stock split, recapitalization or other similar transaction.

(2)

Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(h) and 457(c) of the Securities Act. The proposed maximum aggregate offering price per share and proposed maximum aggregate offering price are calculated using the average of the high and low prices of the Common Stock as reported on Nasdaq Global Select Market on April 4, 2022.

(3)

Represents shares of Common Stock that were automatically added to the shares available for issuance under the 2021 Plan on January 1, 2022 pursuant to the automatic increase feature of such plan, which provides that the number of shares reserved for issuance under the 2021 Plan will automatically increase on January 1st of each year, for a period of ten years, commencing on January 1, 2022 and ending on (and including) January 1, 2031, in an amount equal to 5% of the total number of shares of Common Stock outstanding on December 31 of the preceding year; provided, however, that the Registrant’s board of directors may act prior to January 1st of a given year to provide that the increase for such year will be a lesser number of shares of the Registrant’s Common Stock.

(4)

(5)

Represents shares of Common Stock that were automatically added to the shares available for issuance under the 2021 ESPP on January 1, 2022 pursuant to the automatic increase feature of such plan, which provides that the number of shares reserved for issuance under the 2021 ESPP will automatically increase on January 1st of each year, for a period of ten years, commencing on January 1, 2022 and ending on (and including) January 1, 2031, in an amount equal to the lesser of (i) 1% of the total number of shares of Common Stock outstanding on December 31st of the preceding calendar year, (ii) 1,500,000 shares of Common Stock and (iii) a number of shares of Common Stock designated by action of the Registrant’s board of directors prior to the applicable January 1st.

(6)

(7)

Represents shares of Common Stock reserved for issuance pursuant to stock awards that may be granted under the 2022 Inducement Plan as inducement grands under Nasdaq Listing Rule 5635(c)(4).