Exhibit 107
Calculation of Filing Fee Tables
Form S-3
(Form Type)
LIQUIDIA CORPORATION
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered Securities
Table 1: Newly Registered and Carry Forward Securities
| Security Type | Security Class Title | Fee Calculation or Carry Forward Rule | Amount Registered(1) | Proposed Maximum Offering Price Per Unit(2) | Maximum Aggregate- Offering Price(2) | Fee Rate | Amount
of Registration Fee | |||||||||||||||||||||
| Newly Registered Securities | ||||||||||||||||||||||||||||
| Fees to Be Paid | Equity | Common Stock | 457(c) | 1,123,595 | $ | 14.14 | $ | 15,887,633.30 | $ | 0.00015310 | $ | 2,432.40 | ||||||||||||||||
| Fees Previously Paid | — | — | — | — | — | — | — | — | ||||||||||||||||||||
| Carry Forward Securities | ||||||||||||||||||||||||||||
| Carry Forward Securities | — | — | — | — | — | — | — | — | ||||||||||||||||||||
| Total Offering Amounts | $ | 15,887,633.30 | $ | 0.00015310 | $ | 2,432.40 | ||||||||||||||||||||||
| Total Fees Previously Paid | — | |||||||||||||||||||||||||||
| Total Fee Offsets | — | |||||||||||||||||||||||||||
| Net Fee Due | $ | 2,432.40 | ||||||||||||||||||||||||||
| (1) | Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement also includes an indeterminate number of additional shares of common stock as may from time to time become issuable by reason of stock splits, stock dividends, recapitalizations or other similar transactions. |
| (2) | Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) of the Securities Act based upon the average of the high and low prices of the Registrant’s common stock as reported on the Nasdaq Capital Market on March 13, 2025. |
| (3) | Represents 1,123,595 shares of common stock held collectively by the selling stockholders. |