Exhibit 107
CALCULATION OF FILING FEE TABLE
FORM S-8
(Form Type)
SCPHARMACEUTICALS INC.
(Exact Name of Registrant as Specified in its Charter)
Table I: Newly Registered Securities
| Plan | Security Type | Security Class Title | Fee Calculation Rule | Amount Registered(1) | Proposed Maximum Offering Price Per Unit | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee | ||||||||
| 2017 Stock Option and Incentive Plan | Equity | Common Stock, par value $0.0001 per share | Rule 457(c) and 457(h) | 1,438,740(2) | $5.36(4) | $7,711,646.40 | $ 147.60 per million dollars | $1,138.24 | ||||||||
| 2017 Employee Stock Purchase Plan | Equity | Common Stock, par value $0.0001 per share | Rule 457(c) and 457(h) | 205,000(3) | $4.56(5) | $934,800.00 | $ 147.60 per million dollars | $137.98 | ||||||||
| Total Offering Amounts | $8,646,446.40 | $1,276.22 | ||||||||||||||
| Total Fee Offsets | $— | |||||||||||||||
| Net Fee Due | $1,276.22 | |||||||||||||||
| (1) | In accordance with Rule 416(a) under the Securities Act of 1933, as amended (“Securities Act”), this registration statement shall be deemed to cover any additional securities that may from time to time be offered or issued under the scPharmaceuticals Inc. 2017 Stock Option and Incentive Plan (the “Incentive Plan”) and the scPharmaceuticals Inc. 2017 Employee Stock Purchase Plan (the “ESPP”) to prevent dilution resulting from stock splits, stock dividends or similar transactions. In addition, pursuant to Rule 416(c) under the Securities Act, this registration statement also covers an indeterminate amount of interests to be offered or sold pursuant to the Incentive Plan and the ESPP. |
| (2) | Consists of 1,438,740 shares of Common Stock that may become issuable under the Incentive Plan pursuant to its terms. |
| (3) | Consists of 205,000 shares of Common Stock that may become issuable under the ESPP pursuant to its terms. |
| (4) | Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act of 1933, as amended, and based upon the average of the high and low prices of the Common Stock as reported on the Nasdaq Global Select Market on March 11, 2024. |
| (5) | Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act of 1933, as amended, and based upon 85% of the average of the high and low prices of the Common Stock as reported on the Nasdaq Global Select Market on March 11, 2024. Pursuant to the ESPP, the purchase price of the shares of Common Stock reserved for issuance thereunder will be 85% of the fair market value of a share of Common Stock on the first trading day of the offering period or on the exercise date, whichever is less. |
