Exhibit 107
Calculation of Filing Fee Tables
Form S-3
(Form Type)
SMART FOR LIFE, INC.
(Exact Name of Registrant as Specified in its Charter)
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 | Fee Rate | Amount
of Registration Fee | |||||||||||||||||||||
| Fees Previously Paid | Equity | Common Stock issuable upon exercise of warrants | 457(c) | 7,940,835 | $ | 1.31 | $ | 10,402,493.85 | 0.00011020 | $ | 1,146.35 | |||||||||||||||||
| Total Offering Amounts | $ | 10,402,493.85 | $ | 1,146.35 | ||||||||||||||||||||||||
| Total Fees Previously Paid | $ | 1,146.35 | ||||||||||||||||||||||||||
| Total Fee Offsets | $ | 0.00 | ||||||||||||||||||||||||||
| Net Fee Due | $ | 0.00 | ||||||||||||||||||||||||||
| (1) | Pursuant to Rule 416 under the Securities Act of 1933, as amended, the registrant is also registering hereunder an indeterminate number of shares of common stock that may be issued and resold resulting from stock splits, stock dividends or similar transactions. |
| (2) | Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) under the Securities Act of 1933, as amended, based upon the average of the high and low prices of the registrant’s common stock reported on the Nasdaq Capital Market on May 31, 2023. |