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Exhibit 107

Calculation of Filing Fee Tables

Form S-8

(Form Type)

Blue Star Foods Corp.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

	Security Type	Security Class Title	Fee Calculation or Carry Forward Rule		Amount Registered		Proposed Maximum Offering Price Per Share		Proposed Maximum Aggregate Offering Price (1)		Fee Rate		Amount of Registration Fee		Carry Forward Form Type	Carry Forward File Number	Carry Forward Initial effective date	Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward
Newly Registered Securities

Fees to be Paid	Equity	Common Stock, $0.0001 par value per share (1)	457	(c)		7,500,000	$	0.28	$	2,100,000		0.0001531	$	321.51

Carry Forward Securities
Carry Forward Securities
	Total Offering Amounts								$	2,100,000			$	321.51
	Total Fees Previously Paid												$
	Total Fee Offsets
	Net Fee Due												$	321.51

(1)

This registration statement covers the shares of common stock issuable pursuant to the Issuer’s 2018 Incentive Plan.

(2)

Pursuant to Rule 416(a) under the Securities Act, the securities being registered hereunder include such indeterminate number of additional shares of ordinary shares as may be issued after the date hereof as a result of stock splits, stock dividends or similar transactions.

(3)

Estimated solely for the purpose of calculating the registration fee. Pursuant to Rule 457(c) under the Securities Act, the proposed maximum offering price per share and the proposed maximum aggregate offering price have been determined on the basis of the average of the bid and asked price as of a specified date within five business days prior to the date of filing the registration statement