EX-FILING FEES 3 ea023213701ex-fee_aeluma.htm FILING FEE TABLE

Exhibit 107

Filing Fee Table

S-1

(Form Type)

Aeluma, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

|  | Security Type |  | Security Class Title |  | Fee Calculation or Carry Forward Rule |  | Amount Registered |  |  | Proposed Maximum Offering Price Per Unit ($) |  |  | Proposed Maximum Aggregate Offering Price |  |  | Fee Rate |  |  | Amount of Registration Fee |
Fees to Be Paid |  | Equity |  | Common Stock, par value $0.0001 per share(3) |  | Rule 457(o) |  |  |  |  |  |  | - |  |  | $ | 1,000,000 | (1)(2) |  | $ | 0.00015310 |  |  | $ | 153.10 |
|  | Equity |  | Common Stock, par value $0.0001 per share underlying Underwriter Warrants |  | Rule 457(o) |  |  |  |  |  |  | - |  |  | $ | 50,000 | (1) |  | $ | 0.00015310 |  |  | $ | 7.665 |
|  | Debt convertible into equity |  | Convertible Notes(4) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Equity |  | Common Stock underlying Convertible Notes |  | Rule 457(g) |  |  | 544,534 |  |  |  | 2.47 |  |  | $ | 1,344,998.98 |  |  | $ | 0.00015310 |  |  | $ | 205.92 |
|  | Equity |  | Common Stock underlying Convertible Notes |  | Rule 457(g) |  |  | 671,642 |  |  |  | 2.68 |  |  | $ | 1,800,000.56 |  |  | $ | 0.00015310 |  |  | $ | 275.80 |
|  | Total Offering Amounts |  |  |  | $ | 4,194,999.54 |  |  | $ | 0.00015310 |  |  | $ | 642.25 |
|  | Total Fees Previously Paid |  |  |  |  |  |  |  |  |  |  |  | $ |  |
|  | Total Fee Offset |  |  |  |  |  |  |  |  |  |  |  | $ |  |
|  | Net Fee Due |  |  |  |  |  |  |  |  |  |  |  | $ | 642.25 |

(1) | Estimated solely for the purpose of determining the amount of registration fee in accordance with Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”).

(2) | Includes shares of Common Stock that may be purchased by the Underwriter pursuant to its option to purchase additional ordinary shares to cover over-allotment, if any.

(3) | In accordance with Rule 416, the Registrant is also registering an indeterminate number of additional shares of Common Stock that shall be issuable after the date hereof as a result of share splits, share dividends, or similar transactions.

(4) | No separate registration fee is required pursuant to Rule 457(g) under the Securities Act