Exhibit 107
Calculation of Filing Fee Tables
F-1
(Form Type)
WEARABLE DEVICES LTD.
(Exact Name of Registrant as Specified in its Charter)
(Translation of Registrant’s Name into English)
Table 1: Newly Registered and Carry Forward 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(2) | Carry Forward Form Type | Carry Forward File Number | Carry Forward Initial effective date | Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward |
Newly Registered Securities |
Fees to Be Paid | Equity | Ordinary shares, par value NIS 0.01 per share | 457(o) | - | | $18,000,000 | $92.70 per million dollars | $1,668.60 | | | | |
Fees to be Paid | Equity | Representative’s warrants to purchase ordinary shares (4) | 457(g) | - | - | - | - | - | | | | |
Fees to be Paid | Equity | Ordinary shares issuable upon exercise of Representative’s warrants | 457(g) | | | $1,125,000(5) | $92.70 per million dollars | $104.29 | | | | |
Fees Previously Paid | - | - | - | - | - | - | - | - | | | | |
Carry Forward Securities |
Carry Forward Securities | | | | | | | | | | | | |
| Total Offering Amounts(3) (4) | | $19,125,000 | | $1,772.89 | | | | |
| Total Fees Previously Paid | 0 | | | | | | | |
| Total Fee Offsets | - | | | 0 | | | | |
| Net Fee Due | | | | $1,772.89 | | | | |
| (1) | Estimated solely for the purpose of calculating the amount of the registration fee in accordance with Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”). Includes the ordinary shares that the underwriters have the option to purchase. |
| (2) | Calculated pursuant to Rule 457(o) based on an estimate of the proposed maximum aggregate offering price. |
| (3) | In accordance with Rule 416(a) under the Securities Act, we are also registering an indeterminate number of additional ordinary shares that shall be issuable pursuant to Rule 416 to prevent dilution resulting from share splits, share dividends or similar transactions. |
| (4) | In accordance with Rule 457(g) under the Securities Act, because the ordinary shares of the Registrant underlying the warrants are registered hereby, no separate registration fee is required with respect to the warrants registered hereby. |
| (5) | Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(g) under the Securities Act. The Representative’s warrants are exercisable at a per ordinary share price equal to 125% of the public offering price per ordinary share. As estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(g) under the Securities Act, the proposed maximum aggregate offering price of the representative’s warrants is equal to 125% of $900,000 (which is 5% of $18,000,000). |