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  0001855485
  EX-FILING FEES
  
 
  
  
 
    
      
        0001855485
      
      
        2025-07-18
        2025-07-18
      
    
    
      
        0001855485
        
          
            1
          
        
      
      
        2025-07-18
        2025-07-18
      
    
    
      iso4217:USD
    
    
      xbrli:shares
    
    
      
        
          iso4217:USD
        
        
          xbrli:shares
        
      
    
    
      xbrli:pure
    
  
 
 
Exhibit
107
 
Calculation
of Filing Fee Tables
 
Form
S-3
(Form
Type)
 
Calidi
Biotherapeutics, Inc.
(Exact
Name of Registrant as Specified in its Charter)
 
  
    |   | 
      | 
    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
    to Be Paid | 
      | 
    Equity | 
      | 
    Common
    Stock, $0.0001 par value per share | 
      | 
    457(c) | 
      | 
      | 
    6,595,000 | 
      | 
      | 
    $ | 
    0.65 | 
      | 
      | 
    $ | 
    4,286,750 | 
      | 
      | 
      | 
    0.00015310 | 
      | 
      | 
    $ | 
    656.31 | 
      | 
  
    |   | 
      | 
    Total
    Offering Amounts | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
    4,286,750 | 
      | 
      | 
      | 
      | 
      | 
      | 
    $ | 
    656.31 | 
      | 
  
    |   | 
      | 
    Total
    Fees Previously Paid | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
    $ | 
    0.00 | 
      | 
  
    |   | 
      | 
    Total
    Fee Offsets | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
    $ | 
    0.00 | 
      | 
  
    |   | 
      | 
    Net
    Fee Due | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
      | 
    $ | 
    656.31 | 
      | 
  
 
  
    | (1) | 
    Represents
    shares of the registrant’s common stock offered for resale by the selling stockholders named in the registration statement,
    issuable upon the exercise of warrants issued to the selling stockholders. Pursuant to Rule 416 under the Securities Act of 1933,
    as amended (the “Securities Act”), there is also being registered hereby such indeterminate number of additional shares
    of common stock as may be issued or issuable because of stock splits, stock dividends stock distributions, and similar transactions. | 
    |   | 
      | 
    | (2) | 
    Estimated
    solely for the purpose of computing the amount of the registration fee pursuant to Rule 457(c) of the Securities Act, based upon
    the average of the high and low prices for a share of common stock as reported on the NYSE American on July 16, 2025, which date
    is a date within five business days of the filing of the registration statement for the registration of the securities listed in
    the table above. |