EX-FILING FEES

Exhibit 107

Calculation of Filing Fee Tables

Form S-8

(Form Type)

American Semiconductor Corporation

(Exact Name of Registrant as Specified in its Charter)

Table 1—Newly Registered Securities

Security
Type

Security
Class Title

Fee
Calculation
Rule

Amount

to be

Registered (1)

Proposed

Maximum

Offering Price

Per Unit

Maximum

Aggregate

Offering
Price

Fee Rate

Amount of

Registration
Fee

Equity

Common
Stock,
$0.01 par
value per
share

Rule
457(c)
and
Rule
457(h)

150,000 (2)

$5.395(3)

$809,250

$92.70 per
$1,000,000

$75.02

Total Offering Amounts

$809,250

$75.02

Total Fee Offsets (4)

Net Fee Due

$75.02

(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.

(2)	Consists of an additional 150,000 shares of Common Stock, par value $0.01 per share (the “Common Stock”), of American Semiconductor Corporation (the “Registrant”) issuable under the Registrant’s Amended and Restated 2007 Director Stock Plan.

(3)

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, and based upon the average of the high and low prices of the Registrant’s Common Stock as reported on The Nasdaq Global Select Market on August 5, 2022.

(4)	The Registrant does not have any fee offsets.