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Exhibit 107

Calculation of Filing Fee Tables

Form S-8

(Form Type)

TCR2 Therapeutics 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   Common Stock, $0.0001 par value per share     Other (3)    1,568,135(2)    $1.49(3)    $2,336,521.15    0.00011020    $257.48
               
Equity    Common Stock, $0.0001 par value per share    Other (3)    392,034(4)   $1.49 (3)    $584,130.66   0.00011020    $64.37
         
Total Offering Amounts     $2,920,651.81     —  
         
Total Fees Previously Paid         —  
         
Total Fee Offsets               —  
         
Net Fee Due               $321.86
(1)

Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of common stock which become issuable under the registrant’s 2018 Stock Option and Incentive Plan, as amended (the “2018 Plan”), and the registrant’s 2018 Employee Stock Purchase Plan (the “2018 ESPP”) by reason of any stock dividend, stock split, recapitalization or any other similar transaction effected without the receipt of consideration which results in an increase in the number of the registrant’s outstanding shares of common stock.

(2)

Represents an automatic increase of 1,568,135 shares of common stock to the number of shares available for issuance under the 2018 Plan, effective January 1, 2023. Shares available for issuance under the 2018 Plan were previously registered on registration statements on Form S-8 filed with the Securities and Exchange Commission on February 14, 2019 (File No. 333-229691), March 30, 2020 (File No. 333-237481), March 16, 2021 (File No. 333- 21746570) and on March 22, 2022 (File No. 333-263770).

(3)

Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act and based upon the average of the high and low sale prices of the registrant’s common stock as reported on the Nasdaq Global Select Market on March 17, 2023.

(4)

Represents an automatic increase of 392,034 shares of common stock to the number of shares available for issuance under the 2018 ESPP, effective January 1, 2023. Shares available for issuance under the 2018 ESPP were previously registered on registration statements on Form S-8 filed with the Securities and Exchange Commission on February 14, 2019 (File No. 333-229691) and March 30, 2020 (File No. 333-237481).