FILING FEES TABLE
Published on November 25, 2025
Exhibit 107
Calculation of Filing Fee Tables
FORM S-3
(Form Type)
(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 Unit | Proposed Maximum Aggregate Offering Price | 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 Previously Paid | ||||||||||||
| Carried Forward Securities | ||||||||||||
| Carried Forward Securities | | | | | $ | — | | | | $ | ||
| Carried Forward Securities | | | | $ | — | | | | $ | |||
| Total Offering Amount | $ | $ | ||||||||||
| Total Fees Previously Paid | | |||||||||||
| Total Fee Offsets | | |||||||||||
| Net Fee Due | $ | |||||||||||
| (1) | These securities are being registered in
connection with the resale by the selling securityholders of up to (i) 831,352 shares
of the registrant’s common stock, par value $0.0001 per share (“Common Stock”)
and (ii) $2,002,400 aggregate principal amount of 9.875% Fixed Rate Senior
Notes due 2028 (“Notes”). |
| (2) | Pursuant to Rule 416(a) of the Securities Act of
1933, as amended (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)
|
In accordance with Rule 457(c), based on the
average of the high ($5.91) and low ($5.57) sale prices of the shares of Common
Stock on The Nasdaq Capital Market on November 21, 2025.
|
| (4) | 80,096
Notes are being registered, which amounts to $2,002,400 aggregate principal
amount of Notes. |
|
(5)
|
In accordance with Rule 457(c), based on the
average of the high ($25.08) and low ($25.03) sale prices of the Notes on The
Nasdaq Capital Market on November 21, 2025.
|
| (6) | Calculated pursuant to Rule 457 under the
Securities Act by multiplying the proposed maximum aggregate offering price of
securities to be registered by 0.00013810. |
| (7) | Abacus
Global Management, Inc. filed a registration statement on Form S-3 (File No. 333-284325)
on February 4, 2025 (the “2025 Registration Statement”) which registered in
connection with the resale by the selling securityholders up to (i) 9,213,735
shares of Common Stock and (ii) 2,909,083 Notes (which amounts to $72,727,075
aggregate principal amount of Notes). As of the date of filing this
registration statement, there were 8,682,384 unsold shares of Common Stock and 2,505,952
unsold Notes (which amounts to $62,648,800 aggregate principal amount of Notes)
registered under the 2025 Registration Statement pursuant to Rule 415(a)(6). A
registration fee of $19,425.41 was previously paid in connection with these
unsold securities. In accordance with Rule 415(a)(6), all 8,682,384 of those shares
of Common Stock and 2,505,952 Notes (and associated filing fees) are being
carried forward and registered under this registration statement. The filing
fee of $936.15 being paid herewith relates to the newly registered 831,352
shares of Common Stock and 80,096 Notes newly registered. The number of shares
of Common Stock to be sold pursuant to this registration statement shall not
exceed 9,513,736 in the aggregate. The aggregate principal amount of Notes to
be sold pursuant to this registration statement shall not exceed $64,651,200 in
the aggregate or 2,586,048 Notes. |