Security
Type

Security
Class
Title

Fee
Calculation
Rule

Amount
Registered (1)

Proposed
Maximum
Offering
Price per Unit

Maximum
Aggregate Offering
Price

Fee Rate

Amount of
Registration
Fee

Equity

Common Stock, par value $0.0001

457(c) and 457(h)

3,900,000

$

2.45

(2)

$

9,555,000

0.0001476

$

1,410.32

Total Offering Amounts

$

9,555,000

$

1,410.32

Total Fee Offsets (3)

—

Net Fee Due

$

1,410.32

(1)

This Registration Statement covers an additional 3,900,000 shares of common stock of the Registrant authorized to be offered and sold under the SAB Biotherapeutics, Inc. 2021 Omnibus Equity Incentive Plan (as amended, the “2021 Plan”). In addition, pursuant to Rule 416(a) of the Securities Act of 1933, as amended, this Registration Statement shall also cover any additional shares of the Registrant’s common stock that become issuable under the 2021 Plan by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration that increases the number of the Registrant’s outstanding shares of common stock.

(2)

This estimate is made pursuant to Rule 457(h)(1) and Rule 457(c) of the Securities Act solely for purposes of calculating the registration fee. The price per share and aggregate offering price of the Registrant’s common stock are based upon the average of the high and low prices of the Common Stock on August 9, 2024, as reported on the Nasdaq Stock Market, which date is within five business days prior to the filing of this Registration Statement.

(3)

The Registrant does not have any fee offsets.