EXHIBIT 107

CALCULATION OF FILING FEES TABLE

FORM S-1

(Form Type)

SOBR Safe, Inc.

(Exact Name of Registrant as Specified in Charter)

Title of Each Class of Securities to Be Registered |  | Fee Calculation Rate |  |  | Amount of Shares to Be Registered |  |  | Proposed Maximum Offering Price per Unit or per Share |  |  | Proposed Maximum Aggregate Offering Price |  |  | Fee Rate (per $1 Million) |  |  | Amount of Registration Fee |
Non-Prefunded Units, each consisting of (1) one share of common stock, par value $0.00001 per share, and (2) one Non-Prefunded warrant, each to purchase one share of common stock. |  |  | 457 | (g) |  |  | 1,925,677 |  |  | $ | 1.48 |  |  | $ | 2,850,001.96 |  |  | $ | 0.00011020 |  |  | $ | 314.07 |
Common stock, included as part of the Non-Prefunded Units |  |  | 457 | (g) |  |  | 1,925,677 |  |  |  | — | (1) |  |  | — |  |  |  | — |  |  |  | — |
Non-Prefunded warrant included as part of the Non-Prefunded Units |  |  | 457 | (g) |  |  | 1,925,677 |  |  |  | — | (1) |  |  | — |  |  |  | — |  |  |  | — |
Common stock issuable upon exercise of the Non-Prefunded Warrants included as part of the Non-Prefunded Units by the PIPE Selling Securityholders |  |  | 457 | (g) |  |  | 1,925,677 |  |  | $ | 1.35 | (1) |  |  | 2,599,663.95 |  |  | $ | 0. 00011020 |  |  | $ | 286.48 |
Prefunded Units, each consisting of (1) one share of common stock, par value $0.00001 per share and (2) one Prefunded warrant, each to purchase one share of common stock |  |  | 457 | (g) |  |  | 2,128,378 |  |  | $ | 1.479 |  |  | $ | 3,147,871.06 |  |  | $ | 0. 00011020 |  |  | $ | 346.90 |
Common stock, included as part of the Prefunded Units |  |  | 457 | (g) |  |  | 2,128,378 |  |  |  | — | (1) |  |  | — |  |  |  | — |  |  |  | — |
Prefunded Warrants included as part of the Prefunded Units |  |  | 457 | (g) |  |  | 2,128,378 |  |  |  | — | (1) |  |  | — |  |  |  | — |  |  |  |  |
Common stock issuable upon exercise of the Prefunded Warrants included as part of the Prefunded Units by the PIPE Selling Securityholders |  |  | 457 | (g) |  |  | 2,128,378 |  |  | $ | 0.001 | (2) |  | $ | 2,128.38 |  |  | $ | 0. 00011020 |  |  | $ | 0.23 |
Armistice Warrants by the Armistice Selling |  |  | 457 | (g) |  |  | 1,750,225 |  |  |  | — | (1) |  |  | — |  |  |  | — |  |  |  | — |
Common stock issuable upon exercise of the Armistice Warrants by the Armistice Selling Securityholders |  |  | 457 | (g) |  |  | 1,750,225 |  |  | $ | 1.35 | (2) |  | $ | 2,362,804 |  |  | $ | 0. 00011020 |  |  | $ | 260.38 |
Fees Previously Paid |  |  |  |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 0 |
Carry Forward Securities
None
Total Offering Amounts |  |  |  |  |  |  | $ | 10,962,469.29 |  |  |  |  |  |  | $ | 1,208.06 |
Total Fees Previously Paid |  |  |  |  |  |  | $ | 0 |  |  |  |  |  |  | $ | 1,208.06 |
Total Fees Offset |  |  |  |  |  |  | $ | 0 |  |  |  |  |  |  | $ | 0 |
Net Fee Due |  |  |  |  |  |  | $ | 10,962,469.29 |  |  |  |  |  |  | $ | 0 |

(1) | Calculated pursuant to Rule 457(g) under the Securities Act, based on the conversion price of outstanding warrants, with each warrant exercisable for one share of common stock, subject to adjustment.
(2) | No separate registration fee required pursuant to Rule 457(g) under the Securities Act.