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Exhibit 107

Calculation of Filing Fee Tables

Form S-3ASR

(Form Type)

Akero Therapeutics, Inc.

(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

Unit (2)

    

Maximum

Aggregate

Offering Price

  

Fee

Rate

    

Amount of

Registration

Fee (10)

  

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

 

                     
     Primary Offering of Securities:                           
                         
Fees to Be Paid    Equity   

Common

Stock,

par value

$0.0001 per

share (3)

   457(r)    (1)                                  
                         
Fees to Be Paid    Equity   

Preferred

Stock, par

value

$0.0001 per

share (4)

   457(r)    (1)                                  
                         
Fees to Be Paid    Debt   

Debt

Securities (5)

   457(r)    (1)                                  
                         
Fees to Be Paid    Equity    Warrants (6)    457(r)    (1)                                  
                         
Fees to Be Paid    Equity    Units (7)    457(r)    (1)                                  
                         
Fees to Be Paid    Equity   

Common

Stock,

par value

$0.0001 per

share

   457(o)   

$261,722,722

         

$261,722,722

     0.00014760      $38,630.27              
                     
Fees to Be Paid    Total Registration Fee:   

$261,722,722

     N/A     

$261,722,722

      $38,630.27              
         
Carry Forward Securities            
                         

Carry

Forward

Securities

   Equity   

Common

Stock,

par value

$0.0001 per

share

   457(o)    $61,722,722           $61,722,722      0.0001102      $6,801.84                            
                   
     Total Offering Amounts        $261,722,722 (8)      

$38,630.27

             
                   
     Total Fees Previously Paid                           
                   
     Total Fee Offsets              $6,801.84 (9)              
                   
     Net Fee Due                           

$31,828.43

                                   


(1)

The amount to be registered consists of an indeterminate amount of common stock, preferred stock, debt securities, warrants and/or units. There is also being registered hereunder such currently indeterminate number of (i) shares of common stock or other securities of the registrant as may be issued upon conversion of, or in exchange for, convertible or exchangeable debt securities and/or preferred stock registered hereby, or (ii) shares of debt securities, common stock, preferred stock or units as may be issued upon exercise of warrants registered hereby, as the case may be, including under any applicable antidilution provisions. Any securities registered hereunder may be sold separately or together with other securities registered hereunder. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement also covers any additional securities that may be offered or issued in connection with any stock split, stock dividend or pursuant to anti-dilution provisions of any of the securities. Separate consideration may or may not be received for securities that are issuable upon conversion, exercise or exchange of other securities.

(2)

The proposed maximum offering price per security will be determined from time to time by the registrant in connection with the issuance by the registrant of the securities registered hereunder and is not specified as to each class of security pursuant to General Instruction II.D. of Form S-3 under the Securities Act.

(3)

Including such indeterminate amount of common stock as may be issued from time to time at indeterminate prices or upon conversion of debt securities and/or preferred stock registered hereby, or upon exercise of warrants registered hereby, as the case may be.

(4)

Including such indeterminate amount of preferred stock as may be issued from time to time at indeterminate prices or upon conversion of debt securities and/or preferred stock registered hereby, or upon exercise of warrants registered hereby, as the case may be.

(5)

Including such indeterminate principal amount of debt securities as may be issued from time to time at indeterminate prices or upon exercise of warrants registered hereby, as the case may be.

(6)

Warrants may be sold separately or together with any of the securities registered hereby and may be exercisable for shares of common stock, preferred stock, debt securities, or units registered hereby. Because the warrants will provide a right only to purchase such securities offered hereunder, no additional registration fee is required.

(7)

Each unit will be issued under a unit agreement and will represent an interest in two or more securities registered pursuant to this registration statement, which may or may not be separable from one another. Because the units will provide a right only to purchase such securities offered hereunder, no additional registration fee is required.

(8)

On May 18, 2021, the registrant filed an Automatic Shelf Registration Statement on Form S-3ASR (File No. 333-256229) (the “Prior Registration Statement”) and on March 17, 2023, the registrant filed a prospectus supplement, which registered the offer and sale of up to $200,000,000 of shares of the registrant’s common stock (the “Previous ATM Prospectus”) under the terms of an Open Market Sale Agreement with Jefferies LLC, of which $61,722,722 of securities remain unsold (the “Unsold Securities”). At the time of the Previous ATM Prospectus (File No. 333-251022), we paid a registration fee of $22,040 which was filed for $200,000,000 of securities that may be issued or sold pursuant to the Previous ATM Prospectus. As of the date of this registration statement, we have sold $138,278,278 pursuant to the Previous ATM Prospectus. We are registering the offer and sale of the Unsold Securities pursuant to the Previous ATM Prospectus.

(9)

Pursuant to Rule 457(p) under the Securities Act, the registrant hereby applies $6,801.84 of the registration fee previously paid in connection with the Previous ATM Prospectus in connection with the Unsold Securities to offset the registration fees that are payable in connection with the registration of securities on this registration statement. Pursuant to Rule 457(p) under the Securities Act, the offering of the Unsold Securities under the Prior Registration Statement will be deemed terminated as of the date of effectiveness of this registration statement.

(10)

In accordance with Rules 456(b) and 457(r) under the Securities Act of 1933, as amended, except with respect to the $31,828.43 to be paid in connection with the primary offering of common stock described in the table, which is being paid with the filing of this registration statement, the registrant is deferring payment of all registration fees and will pay the registration fees subsequently in advance or on a “pay-as-you-go” basis.

Table 2: Fee Offset Claims and Source

 

                       
    

Registrant

or Filer

Name

 

Form

or

Filing

Type

 

File

Number

 

Initial

Filing

Date

 

Filing

Date

 

Fee Offset

Claimed

 

Security

Type

Associated

with Fee

Offset

Claimed

 

Security

Title

Associated

with Fee

Offset

Claimed

 

Unsold

Securities

Associated

with Fee

Offset

Claimed

 

Unsold

Aggregate

Offering

Amount

Associated

with Fee

Offset

Claimed

 

Fee Paid

with Fee

Offset

Source

 
Rule 457(p)
                       

Fee

Offset

Claims

  Akero Therapeutics, Inc.   S-3ASR   333-256229   May 18, 2021       Unallocated (Universal) Shelf     $61,722,722   $61,722,722  
                       

Fee

Offset

Claims

  Akero Therapeutics, Inc.   424B5   333-256229     March 17, 2023   $6,801.84   Unallocated (Universal) Shelf  

Common Stock,

par value $0.0001 per share (1)

      $22,040

 

(1)

See Notes (1), (8) and (9) under Table 1 above.