EX-FILING FEES 6 innovativeeye_ex107.htm EXHIBIT 107

Exhibit 107

Calculation of Filing Fee Table

S-1

(Form Type)

Innovative Eyewear, 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 Rule | Amount to be Registered | Proposed Maximum Offering Price Per Unit | Proposed Maximum Aggregate Offering Price(1) | Fee Rate | Amount of Registration Fee(2) | 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
Fee Previously Paid | Other | Units consisting of: | Rule 457(o) | - | - | - | - | - |  |  |  |
Fee Previously Paid | Equity | Common stock, par value $0.00001 per share(3) | Rule 457(o) | - | - |  | $11,500,000 |  | $92.70 per $1,000,000 |  | $1,066.05 |  |  |  |  |
Fee Previously Paid | Equity | Warrants to purchase shares of common stock(4) | Rule 457(g) | - | - |  | $- |  | - |  | $- |  |  |  |  |
Fee Previously Paid | Equity | Common stock issuable upon exercise of the Warrants | Rule 457(o) | - | - |  | $23,000,000 |  | $92.70 per $1,000,000 |  | $2,132.10 |  |  |  |  |
Fee Previously Paid | Equity | Representative’s warrants to purchase shares of common stock(4) | Rule 457(g) | - | - |  | $- |  | - |  | $- |  |  |  |  |
Fee Previously Paid | Equity | Common stock issuable upon exercise of the Representative’s Warrants(5) | Rule 457(o) | - | - |  | $759,000 |  | $92.70 per $1,000,000 |  | $70.36 |  |  |  |  |
Carry Forward Securities
Carry Forward Securities |  |  |  |  |  |  |  |  |  |  |  |
| Total Offering Amounts |  |  | $28,510,800 |  |  |  | $3,268.51 |  |  |  |  |
| Total Fees Previously Paid |  |  |  | $3,303.70 |  |  |  |
| Total Fee Offsets |  |  |  | $0 |  |  |  |
| Net Fee Due |  |  |  |  |  |  | $0 |  |  |  |  |

| (1) | Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”).

| (2) | Calculated pursuant to Rule 457(o) based on an estimate of the proposed maximum aggregate offering price.

| (3) | Includes shares of common stock which may be issued on exercise of a 45-day option granted to the underwriters to cover over-allotments, if any.

| (4) | No separate registration fee required pursuant to Rule 457(g) under the Securities Act.

| (5) | Estimated solely for the purposes of calculating the registration fee pursuant to Rule 457(g) under the Securities Act. We have agreed to issue, upon the closing of this offering, representative’s warrants to Maxim Group LLC (or its designees) entitling it to purchase up to 6% of the aggregate shares of Common Stock in this offering. We have calculated the proposed maximum aggregate offering price of the common stock underlying the representative’s warrants by assuming that such warrants are exercisable at a price per share equal to 110% of the price per share sold in this offering.

| Table 2—Fee Offset Claims and Sources
Registrant or Filer Name |  | Form or Filing Type | File Number | Initial Filing Date | Filing Date | Fee Offset Claimed | Security Type Associated with Fee Offset Claimed | Security Title Associated with Fee Offset Claimed | Unsold Securities Associated with Fee Offset Claimed | Unsold Aggregate Offering Amount Associated with Fee Offset Claimed | Fee Paid with Fee Offset Source
| Rules 457(b) and 0-11(a)(2)
Fee Offset Claims |  |  |  |  |  |  |  |  |  |  |
Fee Offset Sources |  |  |  |  |  |  |  |  |  |  |
| Rules 457(p)
Fee Offset Claims |  |  |  |  |  |  |  |  |  |  |
Fee Offset Sources |  |  |  |  |  |  |  |  |  |  |

Table 3—Combined Prospectuses
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