EXHIBIT 107

Calculation of Filing Fee Table

Form S-1

Aether Holdings, Inc.

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 Security				Proposed Maximum Aggregate Offering Price (1)(3)				Fee Rate				Amount of Registration Fee(2)
Fees to Be Paid		Equity		Units, consisting of(4)			457	(g)			-				-				-				.00015310-				-
Fees to Be Paid		Equity		Common Stock, par value $0.001 per share			457	(o)			-				-			$	46,000,000				.00015310			$	7,042.60
Fees to Be Paid		Equity		Pre-funded Warrants to purchase shares of Common Stock(4)			457	(g)			-				-				-				.00015310-				-
Fees to Be Paid		Equity		Common stock issuable upon exercise of the Pre-funded Warrants			457	(o)											0Included Above				.00015310-			$	-
Fees to Be Paid		Equity		Warrants to purchase shares of Common Stock(4)			457	(g)			-				-				-				.00015310-				-
Fees to Be Paid		Equity		Common Stock issuable upon exercise of the Warrants			457	(o)			-				-			$	46,000,000				.00015310			$	7,042.60
Fees Previously Paid																											0

Carry Forward Securities: None

Total Offering Amounts(3)		$	92,000,000			$	14,085.2
Total Fees Previously Paid						$	0
Total Fee Offsets						$	0
Net Fee Due						$	14,085.20

(1)	Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended. Includes the offering price attributable to additional common stock that the underwriter has the option to purchase to cover over-allotments, if any.
(2)	Calculated pursuant to Rule 457(o) under the Securities Act, based on an estimate of the proposed maximum aggregate offering price.
(3)	Pursuant to Rule 416 under the Securities Act, the securities being registered hereunder include such indeterminate number of additional common stock as may be issued after the date hereof as a result of share sub-divisions, share capitalization or similar transactions.
(4)	No fee required pursuant to Rule 457(g) under the Securities Act.