Exhibit 107

Calculation of Filing Fee Table

Registration Statement on Form S-1

(Form Type)

Abacus Life, Inc. 

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

						Security Type						Security Class Title						Fee Calculation or Carry Forward Rule						Amount Registered						Proposed Maximum Offering Price Per Unit						Maximum Aggregate Offering Price(1)						Fee Rate						Amount of Registration Fee
Fees to Be Paid						Equity						Common Stock, $0.0001 par value per share (“Common Stock”)						457(o)						--						--						$100,000,000						0.00014760						$14,760
						Total Offering Amounts																														$100,000,000						0.00014760						$14,760
						Total Fees Previously Paid																																										-
						Total Fee Offsets																																										-
						Net Fee Due																																										$14,760

(1)Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) of the Securities Act of 1933, as amended (the “Securities Act”). Includes          shares of Common Stock that the underwriters have the option to purchase. See “Underwriting” for more information on the underwriters’ option to purchase Common Stock.