Exhibit 107

Calculation of Filing Fee Tables

Form S-4

(Form Type)

ARCA BIOPHARMA, 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				Proposed Maximum Offering Price Per Unit				Maximum Aggregate Offering Price				Fee Rate				Amount of Registration Fee				Carry Forward Form Type				Carry Forward File Number				Carry Forward initial Effective Date				Filing Fee Paid In connection with Unsold Securities to be Carried Forward
		Newly Registered Securities
Fees to be Paid		Equity		Common Stock, $0.001 par value per share		Other			592,235,860	(1)			(2	)		$	19,741.20	(2)		$	0.0001476			$	2.92
Fees Previously Paid
Carry Forward Securities
	Carry Forward Securities
		Total Offering Amounts														$	19,741.20	(2)						$	2.92
		Total Fees Previously Paid
		Total Fee Offsets
		Net Fee Due																						$	2.92

(1) Relates to common stock, $0.001 par value per share, of ARCA biopharma, Inc., a Delaware corporation (“ARCA”), issuable to holders of common stock, $0.0001 par value per share of Oruka Therapeutics, Inc., a Delaware corporation (“Oruka”), in the proposed mergers of (i) Atlas Merger Sub Corp, a Delaware corporation and a direct, wholly owned subsidiary of ARCA, with and into Oruka, with Oruka continuing as a wholly owned subsidiary of ARCA and the surviving corporation, and (ii) Oruka with and into Atlas Merger Sub II, LLC, a Delaware limited liability company and a direct, wholly owned subsidiary of ARCA, with Atlas Merger Sub II, LLC continuing as the surviving entity. The amount of common stock of ARCA to be registered includes the estimated maximum number of shares of common stock of ARCA that are expected to be issued (or become issuable) pursuant to the mergers, without taking into account the effect of a reverse stock split of common stock of ARCA, assuming an estimated pre-split exchange ratio (which is subject to adjustment prior to the closing of the mergers) of approximately 7.4631 shares of common stock of ARCA for each outstanding share of common stock of Oruka.

(2) Estimated solely for purposes of calculating the registration fee in accordance with Rule 457(f)(2) of the U.S. Securities Act of 1933, as amended. Oruka is a private company, no market exists for its securities, and it has an accumulated capital deficit. Therefore, the proposed maximum aggregate offering price for the shares expected to be issued pursuant to the mergers  is one-third of the aggregate par value of the Oruka securities expected to be exchanged in the proposed mergers.