Exhibit 107
Calculation of Filing Fee Table
FORM S-1
(Form Type)
Brand Engagement Network 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 | | Fee Rate | | Amount of Registration Fee |
| | | | | | | | | | | | | | | | |
Fees to be paid | | | | | | | | | | | | | | | | | | | | | | | | | | |
Secondary Offering | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | Equity | | Common Stock | | 457(c) | | | 2,638,943 | (1) | | $ | 0.96 | (2) | | $ | 2,533,385.28 | | | | 0.0001476 | | | $ | 373.93 | |
| | Equity | | Common Stock underlying the Five-Year Warrants | | 457(g) | | | 960,000 | (3) | | $ | 5.00 | (4) | | $ | 4,800,000 | | | | 0.0001476 | | | $ | 708.48 | |
Primary Offering | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | Equity | | Common Stock underlying the Five-Year Warrants | | Other(5) | | | | | | | — | | | | — | | | | — | | | | — | |
| | | | | | | | | | | | | | | | | | | | | | | | | | |
| | Total Offering Amounts | | | | | | | $ | 7,333,385.28 | | | | | | | $ | 1,082.41 | |
| | | | | | | | | | | | | | | | | | | | | | | | | | |
| | Total Fees Previously Paid | | | | | | | | | | | | | | | $ | — | |
| | | | | | | | | | | | | | | | | | | | | | | | | | |
| | Total Fee Offsets | | | | | | | | | | | | | | | $ | — | |
| | | | | | | | | | | | | | | | | | | | | | | | | | |
| | Net Fee Due | | | | | | | | | | | | | | | $ | 1,082.41 | |
(1) | Consists of up to 2,638,943 shares of Common Stock held by the Selling Holders. |
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(2) | Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) under the Securities Act, based on the average of the high ($1.02) and low ($0.90) prices of the shares of Common Stock on The Nasdaq Capital Market on September 9, 2024 (such date being within five business days of the date that this registration statement was first filed with the SEC). |
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(3) | Represents 960,000 Five-Year Warrants, with each warrant exercisable for one share of Common Stock at an exercise price of $5.00. |
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(4) | Calculated pursuant to Rule 457(g) under the Securities Act, based on the exercise price. |
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(5) | No additional registration fee is payable pursuant to 457(i) under the Securities Act of 1933. |