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S-3 S-3ASR EX-FILING FEES 0001805077 Eos Energy Enterprises, Inc. N/A Y N 0001805077 2025-10-01 2025-10-01 0001805077 1 2025-10-01 2025-10-01 0001805077 2 2025-10-01 2025-10-01 0001805077 1 2025-10-01 2025-10-01 0001805077 2 2025-10-01 2025-10-01 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-3

Eos Energy Enterprises, Inc.

Table 1: Newly Registered and Carry Forward Securities ☐Not Applicable

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

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 1 Equity Common stock, par value $0.0001 per share 457(r) 7,326,654 $ 10.219 $ 74,871,077.23 0.0001381 $ 10,339.70
Fees to be Paid 2 Equity Private Warrants 457(r) 224,400 $ 0.00 0.0001381 $ 0.00
Fees Previously Paid
Carry Forward Securities
Carry Forward Securities

Total Offering Amounts:

$ 74,871,077.23

$ 10,339.70

Total Fees Previously Paid:

$ 0.00

Total Fee Offsets:

$ 12,313.71

Net Fee Due:

$ 0.00

Offering Note

1

Consists of (i) up to 7,102,254 shares of common stock issuable upon exercise of the public warrants and (ii) up to 224,400 shares of common stock issuable upon exercise of the private warrants. Pursuant to Rule 457(c) under the Securities Act, and solely for the purpose of calculating the registration fee, the proposed maximum offering price per share is $10.219, which is the average of the high and low prices of the common stock on September 26, 2025 on the Nasdaq Global Market.

2

Consists of the Registrant's warrants to purchase shares of common stock originally issued in connection with the initial public offering of B. Riley Principal Merger Corp. II. The registration fee with respect to the private warrants has been allocated to the underlying shares of the Registrant's common stock issuable upon exercise of such private warrants, as described in footnote (1). Pursuant to Rule 416, there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution resulting from share splits, share dividends or similar transactions.

Table 2: Fee Offset Claims and Sources ☐Not Applicable
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
Rules 457(b) and 0-11(a)(2)
Fee Offset Claims
Fee Offset Sources
Rule 457(p)
Fee Offset Claims 1 Eos Energy Enterprises, Inc. S-3 333-263298 03/04/2022 $ 12,313.71 Equity Common stock, par value $0.0001 per share 132,833,996 $ 132,833,996.00
Fee Offset Sources Eos Energy Enterprises, Inc. S-3 333-263298 03/04/2022 $ 12,313.71

Rule 457(p) Statement of Withdrawal, Termination, or Completion:

1

On March 4, 2022, the Registrant filed a registration statement on Form S-3 (Registration No. 333-263298) (the "Prior S-3 Registration Statement"), and paid a filing fee of $12,313.71 in connection with the private warrants and shares of common stock underlying the warrants registered on the Prior S-3 Registration Statement. No warrants or shares of common stock underlying warrants were sold under the Prior S-3 Registration Statement. As a result, $12,313.71 (the "Unused S-3 Fees") in previously paid fees remain available for future offset. In accordance with Rule 457(p) under the Securities Act, the registrant hereby applies the Unused S-3 Fees to offset the filing fee payable in connection with this filing.

Table 3: Combined Prospectuses ☑Not Applicable

Security Type

Security Class Title

Amount of Securities Previously Registered

Maximum Aggregate Offering Price of Securities Previously Registered

Form Type

File Number

Initial Effective Date

N/A N/A N/A N/A N/A N/A N/A N/A