Exhibit 107
Calculation of Filing Fee Table
FORM S-8
(Form Type)
AUDIOEYE, INC.
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered Securities
Security Type | Security Class Title | Fee Calculation Rule | Amount Registered (1) | Proposed Maximum Offering Price Per Unit (2) | Maximum Aggregate Offering Price (2) | Fee Rate | Amount of Registration Fee |
| Equity | Common Stock $0.00001 par value per share | 457(c) and (h) | 1,500,000 | $21.805 | $32,707,500 | 0.00014760 | $4,827.63 |
| Total Offering Amounts | $32,707,500 | $4,827.63 | |||||
| Total Fee Offsets | — | ||||||
| Net Fee Due | $4,827.63 | ||||||
| (1) | The aggregate number of shares to be registered is subject to adjustment by reason of stock splits, stock dividends and other events pursuant to the anti-dilution provisions of the AudioEye, Inc. 2020 Equity Incentive Plan. Accordingly, pursuant to Rule 416, this registration statement covers, in addition to the number of shares of common stock shown in the table above, an indeterminate number of shares of common stock that may become issuable by reason of such provisions. |
| (2) | Computed pursuant to Rule 457(c), in accordance with Rule 457(h)(1), on the basis of the average of the high and low reported sales price on June 4, 2024 of a share of common stock on The Nasdaq Capital Market. |
