Exhibit 107
Calculation of Filing Fee Tables
FORM S-8
(Form Type)
Quantum Computing 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 Share | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee | |||||||||||||||||||
| Newly Registered Securities | ||||||||||||||||||||||||||
| Fees to be paid | Equity | Common Stock, par value $0.0001 per share(1) (2) | Rule 457(h) | 19,708,335 | $ | 7.715 | (3) | $ | 152,049,804.525 | $ | 0.00015310 | $ | 23,278.83 | |||||||||||||
| Total Offering Amounts | $ | 152,049,804.525 | $ | 23,278.83 | ||||||||||||||||||||||
| Total Fees Previously Paid | $ | — | ||||||||||||||||||||||||
| Total Fee Offsets | $ | — | ||||||||||||||||||||||||
| Net Fee Due | $ | 23,278.83 | ||||||||||||||||||||||||
| (1) | Represents shares of common stock, par value $0.0001 (the “Common Stock”), of Quantum Computing Inc. issuable under the 2022 Quantum Computing Inc. Equity Incentive Plan, 2019 Quantum Computing Inc. Equity Incentive Plan, as amended, and the Quantum Computing Inc. Non-Qualified Stock Option Agreements (Employee) (together, the “Plans”). |
| (2) | Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), there are also being registered any additional shares of Common Stock attributable to these registered shares which become issuable under the Plans 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 Common Stock. |
| (3) | Estimated solely for the purpose of calculating the registration fee which was computed in accordance with Rule 457(c) and Rule 457(h)(1) under the Securities Act, on the basis of the average of the high and low sales prices per share of the Common Stock as reported on the Nasdaq Stock Market on March 20, 2025. |