Exhibit 107

Calculation of Filing Fee Tables

FORM S-3

(Form Type)

ABACUS LIFE, INC.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

Security Type

Security Class Title(1)

Fee Calculation Rule

Amount Registered(1)(2)

Proposed Maximum Offering Price Per Share

Proposed Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee(6)

Fees to be Paid

Equity

Common Stock, par value $0.0001 per share

Rule 457(c)

9,213,735

$6.965(3)

$64,173,664.28

.0001531

$9,824.99

Fees to be Paid

Debt

9.875% Fixed Rate Senior Notes due 2028

Rule 457(c)

$72,727,075(4)

$26.500(5)

$77,090,699.50

.0001531

$11,802.59

Fees Previously Paid

Carried Forward Securities

Carried Forward Securities

Total Offering Amount

$141,264,363.78

$21,627.58

Total Fee Offsets

-

Net Fee Due

$21,627.58

(1)These securities are being registered in connection with the resale by the selling securityholders of up to (i) 9,213,735 shares of the registrant’s common stock, par value $0.0001 per share (“Common Stock”) and (ii) $72,727,075 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 ($7.18) and low ($6.75) sale prices of the shares of Common Stock on The Nasdaq Capital Market on January 13, 2025.

(4)2,909,083 Notes are being registered, which is computed as follows: $72,727,075 aggregate principal amount of Notes divided by the denomination of $25 per Note.

(5)In accordance with Rule 457(c), based on the average of the high ($26.90) and low ($26.10) sale prices of the shares of the Notes on The Nasdaq Capital Market on January 13, 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 0.0001531.