EX-FILING FEES

Exhibit 107

Calculation of Filing Fee Table

Form S-8

(Form Type)

Cibus, Inc.

(Exact name of registrant as specified in its charter)

Table 1 – Newly Registered Securities

Security Type

Security
Class Title

Fee
Calculation
Rule

Amount
Registered
(1)

Proposed
Maximum
Offering
Price Per
Unit

Maximum
Aggregate
Offering Price

Fee Rate

Amount of
Registration
Fee

Equity

Class A Common Stock, par value $0.0001 share

Other

2,100,000 (2)

$9.80 (3)

$20,580,000

$110.20 per $1,000,000

$2,267.92

Total Offering Amounts

$2,267.92

Total Fee Offsets

—

Net Fee Due

$2,267.92

(1)

Pursuant to Rule 416 under the Securities Act of 1933 (the “Securities Act”), this Registration Statement shall also include any additional shares of Class A common stock, par value $0.0001 per share (the “Class A Common Stock”), of Cibus, Inc. (the “Registrant”) that may become issuable by reason of stock dividends, stock splits, recapitalization or similar transactions.

(2)

Represents additional shares of Class A Common Stock available pursuant to an increase in the number of shares available for issuance under the Cibus, Inc. 2017 Omnibus Incentive Plan, as amended (the “Plan”), pursuant to an amendment to the Plan adopted by the stockholders of the Registrant on May 18, 2023. Shares available for issuance under the Omnibus Plan have been previously registered on Registration Statements on Form S-8 filed with the Securities and Exchange Commission on July 20, 2017 (File No. 333-219382), May 9, 2019 (File No. 333-231336), July 16, 2021 (File No. 333-257972), March 2, 2023 (File No. 333-270245) and May 24, 2023 (File No. 333-272177).

(3)	Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(c) and (h) under the Securities Act, based on the average of the high and low prices of the Class A Common Stock as reported by the Nasdaq Stock Market LLC on June 28, 2023.