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| (1) | Registration Statement (Form S-3 No. 333-273062) of Cibus, Inc.; |
| (2) | Registration Statement (Form S-3 No. 333-266302) of Cibus, Inc.; |
| (3) | Registration Statement (Form S-8 No. 333-273069) pertaining to the Cibus, Inc. 2017 Omnibus Incentive Plan; |
| (4) | Registration Statement (Form S-8 No. 333-272177) pertaining to the Calyxt, Inc. 2017 Omnibus Incentive Plan; |
| (5) | Registration Statement (Form S-8 No. 333-270245) pertaining to the Calyxt, Inc. 2017 Omnibus Incentive Plan; |
| (6) | Registration Statement (Form S-8 No. 333-257972) pertaining to the Calyxt, Inc. 2017 Omnibus Incentive Plan and 2021 Employee Inducement Incentive Plan; |
| (7) | Registration Statement (Form S-8 No. 333-231336) pertaining to the Calyxt, Inc. 2017 Omnibus Incentive Plan of Calyxt, Inc.; and |
| (8) | Registration Statement (Form S-8 No. 333-219382) pertaining to the Calyxt, Inc. 2017 Omnibus Incentive Plan and the Calyxt, Inc. Equity Incentive Plan of Calyxt, Inc. |