0001815974 EX-FILING FEES SC TO SC TO-I 0001815974 2025-12-22 2025-12-22 0001815974 1 2025-12-22 2025-12-22 iso4217:USD xbrli:shares iso4217:USD xbrli:shares xbrli:pure

Exhibit 107

Calculation of Filing Fee Tables

Schedule TO-I

(Form Type)

Anebulo Pharmaceuticals, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Transaction Valuation

|  | Transaction Valuation |  |  | Fee rate |  |  | Amount of Filing Fee |
Fees to Be Paid |  | $ | 1,050,000 | (1) |  |  | 0.00013810 | (2) |  | $ | 145.01 | (2)
Fees Previously Paid |  | $ | - |  |  |  | - |  |  | $ | - |
Total Transaction Valuation |  | $ | 1,050,000 |  |  |  |  |  |  |  |  |
Total Fees Due for Filing |  |  |  |  |  |  |  |  |  | $ | 145.01 |
Total Fees Previously Paid |  |  |  |  |  |  |  |  |  | $ | - |
Total Fee Offsets |  |  |  |  |  |  |  |  |  | $ | - |
Net Fee Due |  |  |  |  |  |  |  |  |  | $ | 145.01 |

(1) | Estimated solely for purposes of calculating the filing fee. This amount is based on the offer to purchase up to 300,000 shares of common stock, par value $0.001 per share, at the tender offer price of $3.50 per share.
(2) | The amount of the filing fee, calculated in accordance with Rule 0-11(b) under the Securities Exchange Act of 1934, as amended, equals $138.10 per $1,000,000 of the value of the transaction.

N/A