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S-8 S-8 EX-FILING FEES 0001679788 Coinbase Global, Inc. Fees to be Paid Fees to be Paid 0001679788 2025-02-13 2025-02-13 0001679788 1 2025-02-13 2025-02-13 0001679788 2 2025-02-13 2025-02-13 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

Coinbase Global, Inc.

Table 1: Newly Registered Securities

Security Type

Security Class Title

Fee Calculation Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

1 Equity Class A common stock, $0.00001 par value per share Other 12,682,137 $ 272.415 $ 3,454,804,350.86 0.0001531 $ 528,930.55
2 Equity Class A common stock, $0.00001 par value per share Other 2,536,397 $ 231.5528 $ 587,309,827.26 0.0001531 $ 89,917.13

Total Offering Amounts:

$ 4,042,114,178.12

$ 618,847.68

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 618,847.68

Offering Note

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 Class A common stock of Coinbase Global, Inc. (the "Registrant") that become issuable in respect of the securities identified in the above table by reason of any stock dividend, stock split, recapitalization, or other similar transaction effected without the Registrant's receipt of consideration which results in an increase in the number of the outstanding shares of the Registrant's Class A common stock. Represents 12,682,137 additional shares of the Registrant's Class A common stock to be reserved for issuance under the 2021 Equity Incentive Plan ("2021 Plan") resulting from (i) 12,681,989 additional shares of the Registrant's Class A common stock available for issuance under the 2021 Plan pursuant to the provision of the 2021 Plan providing for an annual automatic increase in the number of shares reserved for issuance under the 2021 Plan and (ii) 148 additional shares of the Registrant's Class A common stock available for issuance under the 2021 Plan as a result of the repurchase of unvested and forfeited shares of the Registrant's Class A common stock acquired upon the exercise of stock options that were previously granted and early exercised under the Registrant's 2019 Equity Incentive Plan pursuant to the terms of the 2021 Plan. Estimated pursuant to Rules 457(c) and (h) of the Securities Act, solely for the purpose of calculating the registration fee for the additional shares to be reserved under the 2021 Plan, on the basis of the average of the high and low prices of the Registrant's Class A common stock as reported on the Nasdaq Global Select Market ("Nasdaq") on February 11, 2025.

2

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 Class A common stock of Coinbase Global, Inc. (the "Registrant") that become issuable in respect of the securities identified in the above table by reason of any stock dividend, stock split, recapitalization, or other similar transaction effected without the Registrant's receipt of consideration which results in an increase in the number of the outstanding shares of the Registrant's Class A common stock. Represents 2,536,397 additional shares of the Registrant's Class A common stock available for issuance under the Registrant's 2021 Employee Stock Purchase Plan (the "Purchase Plan") pursuant to the provision of the Purchase Plan providing for an annual automatic increase in the number of shares reserved for issuance under the Purchase Plan. Estimated pursuant to Rules 457(c) and (h) of the Securities Act, solely for the purpose of calculating the registration fee for the additional shares to be reserved under the Purchase Plan, on the basis of the average of the high and low prices of the Registrant's Class A common stock as reported on Nasdaq on February 11, 2025. Under the Purchase Plan, the purchase price of a share of Class A common stock is equal to 85% of the fair market value of the Registrant's Class A common stock on the offering date or the purchase date, whichever is less.