EX-FILING FEES 4 tm227647d1_ex-filingfee.htm EX-FILING FEES

Exhibit 107

Calculation of Filing Fee Table

Form S-8

(Form Type)

Akero Therapeutics, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: 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		2019 Stock Option and Incentive Plan Common Stock, $0.0001 par value per share			Other (2)				1,396,029 (4)			$	17.09 (2)			$	23,858,135.61			$	0.0000927			$	2,211.65
Equity		2019 Employee Stock Purchase Plan Common Stock, $0.0001 par value per share			Other (3)				349,007 (5)			$	14.53 (3)			$	5,071,071.71			$	0.0000927			$	470.09
Total Offering Amounts																$	28,929,207.32								—
Total Fees Previously Paid																									—
Total Fee Offsets																									—
Net Fee Due																								$	2,681.74

(1) In accordance with Rule 416 under the Securities Act of 1933, as amended, 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 effected without the receipt of consideration which results in an increase in the number of our outstanding shares of Common Stock.

(2) Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act of 1933, as amended. The price per share and aggregate offering price are calculated on the basis of $17.09, the average of the high and low price of the registrant’s Common Stock as reported on the Nasdaq Global Select Market on February 24, 2022.

(3) The price of $14.53 per share, which is 85% of the average of the high and low sale prices of the Common Stock of the Registrant as quoted on the Nasdaq Global Select Market on February 24, 2022, is set forth solely for purposes of calculating the registration fee pursuant to Rules 457(c) and (h) of the Securities Act of 1933, as amended, and has been used as these shares are without a fixed price. Pursuant to the 2019 ESPP, the purchase price of the shares of Common Stock reserved for issuance thereunder will be 85% of the fair market value of a share of Common Stock on the first trading day of the offering period or on the exercise date, whichever is less.

(4) Consists of 1,396,029 additional shares issuable under the 2019 Stock Option and Incentive Plan (the “2019 Plan”), which represents the automatic annual increase to the number of shares available for issuance under the 2019 Stock Option and Incentive Plan effective as of January 1, 2022. Shares available for issuance under the 2019 Plan were previously registered on the registration statement on Form S-8 filed with the Securities and Exchange Commission on June 20, 2019 (File No. 333-232234), March 16, 2020 (File No. 333-237220) and March 18, 2021 (File No. 333-254454).

(5) Consists of 349,007 additional shares issuable under the 2019 Employee Stock Purchase Plan (the “2019 ESPP”), which represents the automatic annual increase to the number of shares available for issuance under the 2019 ESPP effective as of January 1, 2022. Shares available for issuance under the 2019 ESPP were previously registered on the registration statement on Form S-8 filed with the Securities and Exchange Commission on June 20, 2019 (File No. 333-232234), March 16, 2020 (File No. 333-237220) and March 18, 2021 (File No. 333-254454).