Please wait

						Exhibit 107

CALCULATION OF FILING FEE TABLES

FORM S-8

(Form Type)

NAVITAS SEMICONDUCTOR CORPORATION

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

Security Type

Security Class Title

Fee Calculation Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

Equity

Class A Common Stock, par value $0.0001 per share

Other(1)

7,165,816(2)(3)

$5.43(1)

$38,910,381

$147.60 per $1,000,000

$5,744.00

Total Offering Amounts

$38,910,381

$5,744.00

Total Fee Offsets

$5,744.00

Net Fee Due

$0.00

(1)

In accordance with Rule 457(h) and (c) under the Securities Act of 1933 (“Securities Act”), the fee calculation is based on a Proposed Maximum Offering Price Per Unit equal to the average of the high and low prices per share of the Class A Common Stock, par value $0.0001 per share (“Common Stock”), as reported on the Nasdaq Stock Market LLC for March 6, 2024, a date within five business days prior to the date of filing the registration statement.

(2)

Consists of shares of Common Stock issuable pursuant to awards under the Navitas Semiconductor Corporation 2021 Equity Incentive Plan.

(3)

Pursuant to Rule 416 under the Securities Act, this registration statement also covers any additional shares of Common Stock that may become issuable in respect of the identified shares to prevent dilution as a result of any stock dividend, stock split, recapitalization or other similar transaction.

---

Table 2: Fee Offset Claims and Sources

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

Navitas Semiconductor Corporation

S-8

333-277685

3/6/2024

$5,744(1)

Equity

Class A Common Stock underlying Warrants

7,165,816(2)

$

39,483,647

Fee Offset Sources

Navitas Semiconductor Corporation

S-8

333-277685

3/6/2024

$5,828.00

(1) On March 6, 2024, the Registrant filed the referenced registration statement on Form S-8 which is the source of the fee offset claimed (No. 333-277685) (the “Withdrawn Registration Statement”). The Withdrawn Registration Statement was inadvertently filed before the filing, also on March 6, 2024, of the Registrant’s annual report on Form 10-K for the year ended December 31, 2023 (Accession No. 0001821769-24-000024). In accordance with Rule 477 under the Securities Act of 1933, the Registrant filed a request on Form RW (Accession No. 0001821769-24-000027) to withdraw the Withdrawn Registration Statement, in which the Registrant also requested that, in accordance with Rule 457(p), the fees paid for the Withdrawn Registration Statement be credited to the Registrant’s account, to be offset against the filing fee for the registration statement that includes this exhibit. The Withdrawn Registration Statement was never used and no securities were sold under the Withdrawn Registration Statement.

(2) Reflects all securities registered under the Withdrawn Registration Statement.