EX-FILING FEES 3 ex107.htm CALCULATION OF FILING FEE TABLES

Exhibit 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

Wetouch Technology Inc.

(Exact Name of Registrant as Specified in its Charter)

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 Share |  |  | Maximum Aggregate Offering Price (1) (2) |  |  | Fee Rate |  |  | Amount of Registration Fee (6) |  |  | 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 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  | Underwritten Offering |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fees Previously Paid |  | Equity |  | Common stock, $0.001 par value per share (1)(2)(3) |  | 457(o) |  |  |  |  |  |  |  |  |  | $ | 57,500,000 |  |  |  | 0.0001091 |  |  | $ | 6,273.25 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Other |  | Underwriter’s Warrants (4) |  | Other (7) |  |  |  |  |  |  |  |  |  |  | — |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Equity |  | Common stock, $0.001 par value per share, issuable upon exercise of Underwriter’s Warrants (1)(2)(3)(5) |  | 457(o) |  |  |  |  |  |  |  |  |  | $ | 1,437,500 |  |  |  | 0.0001091 |  |  | $ | 156.83 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  | Selling Shareholders Offering |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Equity |  | Common stock, $0.001 par value per share, issuable upon conversion of convertible promissory notes by the selling shareholders (1)(3)(6) |  | Other (6) |  |  | 3,239,994 |  |  | $ | 0.61 | (6) |  | $ | 1,976,396.34 |  |  |  | 0.0000927 |  |  | $ | 183.21 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Equity |  | Common stock, $0.001 par value per share, issuable upon exercise of common stock purchase warrants by the selling shareholders (1)(3)(7) |  | Other (7) |  |  | 1,800,000 |  |  |  | 5.00 | (7) |  | $ | 9,000,000 |  |  |  | 0.0000927 |  |  | $ | 834.30 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Carry Forward Securities
Carry Forward Securities |  | X |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Total Offering Amounts |  |  |  |  |  |  | $ | 70,205,495.80 |  |  |  |  |  |  | $ | 7,447.59 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Total Fees Previously Paid |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 7,828.33 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Total Fee Offsets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Net Fee Due |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |

(1) | Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(o) of the Securities Act of 1933, as amended (the “Securities Act”).
(2) | Includes the aggregate offering price of additional shares that the underwriters have a 45-day option to purchase to cover over-allotments, if any.
(3) | Pursuant to Rule 416 under the Securities Act, the securities being registered hereunder include such indeterminate number of additional shares of common stock as may be issued after the date hereof as a result of stock splits, stock dividends or similar transactions.
(4) | No separate registration fee required pursuant to Rule 457(g) under the Securities Act of 1933, as amended.
(5) | The Underwriter’s Warrants are exercisable for up to 2.0% of the aggregate number of shares of common stock sold in the primary offering at a per share exercise price equal to 125.0% of the public offering price of the shares of common stock in the primary offering.
(6) | Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) under the Securities Act, based upon the average of the high and low sales prices of the registrant’s common stock on the OTCQB of $0.61 per share on April 26, 2022.
(7) | Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(g) under the Securities Act, based upon the price at which the warrants may be exercised.