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Exhibit 107

Calculation of Filing Fee Tables

Form S-8

(Form Type)

Day One Biopharmaceuticals, Inc.

(Exact Name of Registrant as Specified in its Charter)

Newly Registered Securities

               
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 per  share    Rule 457(c) and Rule  457(h)    3,672,908(2)     $20.52(3)     $75,638,073.00     0.0001102     $8,306.00 
               
Equity    Common Stock, par value $0.0001 per  share    Rule 457(c) and Rule 457(h)    734,581(4)    $17.44(5)    $12,812,562.00     0.0001102    $1,412.00 
         
Total Offering Amounts       $88,180,635.00        $9,718
         
Total Fee Offsets(6)            
         
Net Fee Due                   $9,718

 

(1)

Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of the Registrant’s common stock that become issuable under the 2021 Equity Incentive Plan (the “2021 EIP”) and 2021 Employee Stock Purchase Plan (the “2021 ESPP”) by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the receipt of consideration that increases the number of the outstanding shares of the Registrant’s common stock.

 

(2)

Represents additional shares to be registered and available for grant under the 2021 EIP resulting from the annual 5% automatic increase in the number of authorized shares available for issuance under the 2021 EIP.

 

(3)

Estimated in accordance with Rules 457(c) and 457(h) of the Securities Act solely for the purpose of calculating the registration fee. The proposed maximum offering price per share of $20.52 was computed by averaging the high and low prices of a share of the Registrant’s common stock as reported on the Nasdaq Global Market on February 9, 2023.

 

(4)

Represents additional shares to be registered and available for grant under the 2021 ESPP resulting from the annual 1% automatic increase in the number of shares available for issuance under the 2021 ESPP.

 

(5)

Estimated in accordance with Rules 457(c) and 457(h) of the Securities Act solely for the purpose of calculating the registration fee. The proposed maximum offering price per share of $20.52 was computed by averaging the high and low prices of a share of the Registrant’s common stock as reported on the Nasdaq Global Market on February 9, 2023 multiplied by 85%, which is the percentage of the price per share applicable to purchases under the 2021 ESPP.

 

(6)

The Registrant does not have any fee offsets.