| (1) | As
                                            discussed in the Prospectus/Offer to Exchange (the “Prospectus/Offer to Exchange”),
                                            which forms a part of the Registration Statement on Form S-4 to which this Exhibit 107 is
                                            filed as an exhibit, in lieu of issuing fractional shares, any holder who would otherwise
                                            have been entitled to receive fractional shares pursuant to the Offer (as defined in the
                                            Prospectus/Offer to Exchange) will, after aggregating all such fractional shares of such
                                            holder, be paid in cash (without interest) in an amount equal to such fractional part of
                                            a share multiplied by the last sale price of the common stock, par value $0.0001 per share
                                            (“Common Stock”), of TriSalus Life Sciences, Inc. (the “Company”)
                                            on the Nasdaq Global Market on the last trading day of the Offer Period (as defined in the
                                            Prospectus/Offer to Exchange). | 
 | (2) | Pursuant
                                            to Rule 416 under the Securities Act of 1933, as amended (the “Securities
                                            Act”), the Company is also registering an indeterminate number of additional
                                            shares of Common Stock issuable by reason of any stock dividend, stock split, recapitalization
                                            or other similar transaction. | 
 | (3) | Represents
                                            the outstanding Preferred Stock plus dividends through August 10, 2027 (as defined by the
                                            Prospectus/Offer to Exchange)  | 
 | (4) | Estimated
                                            solely for the purpose of calculating the registration fee pursuant to Rule 457(f)(1) and
                                            Rule 457(c) under the Securities Act, utilizing $5.488, the average of the high and low prices
                                            of the Company’s Common Stock on June 20, 2025, as reported on the Nasdaq Global
                                            Market. |