Exhibit 107
Calculation of Filing Fee Tables
Form S-8
(Form Type)
Borealis Foods Inc.
(Exact Name of Registrant as Specified in its Charter)
| Security Type | Security Class Title | Fee Calculation Rule | Amount Registered(1) | Proposed Maximum Offering Price Per Share | Maximum Aggregate Offering Price | Fee Rate | Amount
of Registration Fee | |||||||||||||||||
| Equity | Borealis Foods Inc. Equity Incentive Plan | 457(c) and 457(h) | 1,125,869 | (2) | $ | 7.79 | (3) | $ | 8,770,520 | 0.00014760 | $ | 1,295 | ||||||||||||
| Total Offering Amounts | $ | 1,295 | ||||||||||||||||||||||
| Total Fee Offsets | $ | 0 | ||||||||||||||||||||||
| Net Fee Due | $ | 1,295 | ||||||||||||||||||||||
| (1) | In accordance with Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement shall be deemed to cover any additional securities that may from time to time be offered or issued to prevent dilution resulting from stock splits, stock dividends or similar transactions. |
| (2) | Represents shares of common stock, no par value (“Common Stock”), of Borealis Foods Inc. (“we” or the “Registrant”) reserved for issuance under the Borealis Foods Inc. Equity Incentive Plan (the “Plan”). |
| (3) | Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) under the Securities Act, and based upon the average of the high and low prices of the Common Stock, as reported on the Nasdaq Capital Market under the symbol “BRLS” on August 30, 2024, which was $7.79 per share. |