EX-FILING FEES
Published on October 26, 2023
Exhibit 107
Calculation of Filing Fee Table
Form S-8
(Form Type)
Abacus Life, Inc.
(Exact Name of Registrant as Specified in its Charter)
Newly Registered and Carry Forward Shares
| Security Type |
Security Class Title |
Fee Calculation or Carry Forward Rule |
Amount Registered |
Proposed Maximum Offering Price Per Unit |
Maximum Aggregate Offering Price |
Fee Rate |
Amount of Registration Fee | |||||||||
| Newly Registered Securities | ||||||||||||||||
| Fees to be paid |
Equity | Common stock, par value $0.0001 per share | 457(c) and 457(h) | 3,164,991(1) | $6.48(2) | $20,509,141.68 | .0001476 |
$3,027.15 | ||||||||
| Total Offering Amounts | $20,509,141.68 | |||||||||||||||
| Total Fee Offsets | $0 | |||||||||||||||
| Net Fees Due | $3,027.15 | |||||||||||||||
| (1) | Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), the registration statement on Form S-8 (the “Registration Statement”) to which this exhibit relates shall also cover any additional shares of common stock, $0.0001 par value (the “Common Stock”), of Abacus Life, Inc. (the “Registrant”) that become issuable with respect to the securities identified in the above table, by reason of any stock dividend, stock splits, reverse stock splits, recapitalizations, reclassifications, mergers, split-ups, reorganizations, consolidations and other capital adjustments effected without receipt of consideration that increases the number of outstanding shares Common Stock. |
| (2) | Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) under the Securities Act and based upon the average of the high and low prices of Common Stock, as reported on the Nasdaq Capital Market on October 16, 2023, which was $6.48 per share. |