EX-FILING FEES 5 ea191455ex-fee_abvcbio.htm FILING FEES EXHIBIT

Exhibit 107

CALCULATION OF FILING FEE TABLES

FORM S-1

ABVC BioPharma, Inc.

Table 1: Newly Registered and Carry Forward Securities

|  | Security Type |  | Security Class Title |  | Fee Calculation or Carry Forward Rule(1) |  | Amount Registered |  |  | Proposed Maximum Offering Price Per Unit |  |  | Maximum Aggregate Offering Price |  |  | Fee Rate |  |  | Amount of Registration Fee (4) |  |  | Carry Forward Form Type |  |  | Carry Forward File Number |  |  | Carry Forward Initial effective date |  |  | Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward |
Newly Registered Securities
Fees to be paid |  | Equity |  | Common Stock, $0.001 par value, issuable upon conversion of the 2nd Lind Note |  | 457(i) |  |  | 342,857 |  |  | $ | 3.5 | (2) |  | $ | 17,270,671 |  |  |  | 0.00014760 |  |  | $ | $2,549.15 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fees to be paid |  | Equity |  | Common Stock, $0.001 par value, issuable upon exercise of the 2nd Lind Warrant |  | 457(c) |  |  | 1,000,000 |  |  | $ | 2 | (3) |  | $ | 2,000,000 |  |  |  | 0.00014760 |  |  | $ | $295.20 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Equity |  | Common Stock, $0.001 par value, issuable upon exercise of the PA Warrant |  | 457(c) |  |  | 30,000 |  |  | $ | 2 | (3) |  | $ | 60,000 |  |  |  | 0.00014760 |  |  | $ | $8.86 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fees previously paid |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Total Offering Amounts |  |  |  |  |  |  | $ | 19,330,671 |  |  |  |  |  |  | $ | 2,853.21 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Total Fees Previously Paid |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Total Fee Offsets |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Net Fee Due |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 2,853.21 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |

| (1) | Pursuant to Rule 416 under the Securities Act, the shares registered hereby also include an indeterminate number of additional shares as may from time to time become issuable by reason of stock splits, distributions, recapitalizations or other similar transactions.

| (2) | Represents the number of shares of Common Stock underlying the principal amount of the 2nd Lind Note, based on the initial exercise price of $3.50, subject to adjustment. The conversion price of the 2nd Lind Note shall be the lesser of (i) $3.50 (the “Fixed Price”), (ii) 90% of the three lowest VWAPs (as defined in the 2nd Lind Note) during the 20 trading days prior to conversion, provided however that so long as no Event of Default (as defined in the 2nd Lind Note) shall have occurred, the conversion price shall be at the Fixed Price for the first 180 days following the closing date.

| (3) | Represents the number of shares of Common Stock underlying the 2nd Lind Warrant and 2nd PA Warrant, based on the initial exercise price of $2 per share, subject to adjustment.

| (4) | Calculated by multiplying the proposed maximum aggregate offering price of securities to be registered by the Fee Rate.

Table 2: Combined Prospectuses (1)

Security Type |  | Security Class Title |  | Amount of Securities Previously Registered |  |  | Maximum Aggregate Offering Price of Securities Previously Registered |  |  | Form Type |  | File Number |  | Initial Effective Date
Equity |  | Common Stock, $0.001par value, issuable upon conversion of the Lind Note |  |  | 3,527,778 | (2) |  | $ | 3,704,167.00 |  |  | S-1 |  | 333-271416 |  | June 8, 2023
Equity |  | Common Stock, $0.001 par value, issuable upon exercise of the Lind Warrant |  |  | 5,291,677 |  |  | $ | 3,492,506.82 | (3) |  | S-1 |  | 333-271416 |  | June 8, 2023
Equity |  | Common Stock, $0.001 par value, issuable upon exercise of the PA Warrant |  |  | 211,667 |  |  | $ | 139,700.22 | (3) |  | S-1 |  | 333-271416 |  | June 8, 2023

| (1) | Pursuant to Rule 457(b) and Rule 429, no separate registration fee is payable with respect to the primary issuance or resale of such securities, as such securities were previously registered on the Prior Registration Statement.

| (2) | Represents the number of shares of Common Stock underlying the principal amount of the Lind Note, based on the initial exercise price of $1.05, subject to adjustment.

| (3) | Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) of the Securities Act. The proposed maximum offering price per share is estimated to be $0.66, based on the average of the high ($0.69) and low ($0.63) sales prices of the Common Stock as reported by the Nasdaq Capital Market on April 20, 2023.