0001505497 EX-FILING FEES Equity 0001505497 2026-02-09 2026-02-09 0001505497 1 2026-02-09 2026-02-09 0001505497 2 2026-02-09 2026-02-09 0001505497 3 2026-02-09 2026-02-09 0001505497 4 2026-02-09 2026-02-09 0001505497 5 2026-02-09 2026-02-09 0001505497 6 2026-02-09 2026-02-09 0001505497 7 2026-02-09 2026-02-09 0001505497 8 2026-02-09 2026-02-09 iso4217:USD xbrli:shares iso4217:USD xbrli:shares xbrli:pure

EXHIBIT 107

Calculation of Filing Fee Tables

FORM S-1

(Form Type)

BIORESTORATIVE THERAPIES, INC.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities and Carry Forward Securities

|  | Security Type |  | Security Class Title |  | Fee Calculation or Carry Forward Rule |  | Amount Registered |  |  | Proposed Maximum Offering Price Per Unit |  |  | Proposed Maximum Aggregate Offering Price(1)(2) |  |  | Fee Rate |  |  | Amount of Registration Fee(3) |
Fees to Be Paid |  | Equity |  | Units, consisting of |  | 457(g) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
|  | Equity |  | Common Stock, par value $0.0001 per share(2) |  | 457(o) |  |  | - |  |  |  | - |  |  | $ | 10,000,000.14 |  |  |  | 0.00013810 |  |  | $ | 1,381.00 |
|  | Equity |  | Pre-Funded Warrants to purchase shares of Common Stock (4) |  | 457(g) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
|  | Equity |  | Common Stock issuable upon exercise of the Pre-Funded Warrants |  | 457(o) |  |  | - |  |  |  | - |  |  |  | Included Above- |  |  |  | 0.00013810 - |  |  |  | - |
|  | Equity |  | Warrants to purchase shares of Common Stock (4) |  | 457(g) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
|  | Equity |  | Common Stock, par value $0.0001 per share, issuable upon exercise of Warrants |  | 457(o) |  |  | - |  |  |  | - |  |  | $ | 10,000,000.14 |  |  |  | 0.00013810 |  |  | $ | 1,381.00 |
|  | Equity |  | Placement Agent Warrants (4) |  | 457(g) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
|  | 1 |  | Common Stock, par value $0.0001 per share, issuable upon exercise of Placement Agent Warrants |  | 457(o) |  |  | - |  |  |  | - |  |  | $ | 875,000.00 |  |  |  | 0.00013810 |  |  | $ | 120.83 |
|  | Total Offering Amounts |  |  |  |  |  |  | $ | 20,875,000.14 |  |  |  |  |  |  | $ | 2,882.83 |
|  | Total Fees Previously Paid |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |
|  | Total Fee Offsets |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 0 |
|  | Net Fees Due |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 2,882.83 |

(1) | Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), the shares of Common Stock being registered hereunder include such indeterminate number of shares of Common Stock as may be issuable with respect to the shares of Common Stock being registered hereunder as a result of stock splits, stock dividends or similar transactions.
(2) | Pursuant to Rule 416(a) under the Securities Act, there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution resulting from stock splits, stock dividends or similar transactions.
(3) | Calculated pursuant to Rule 457(o) under the Securities Act based on an estimate of the proposed maximum offering price.
(4) | No separate registration fee required pursuant to Rule 457(g) under the Securities Act,

N/A