Exhibit 107
Calculation of Filing Fee Tables
FORM F-1
(Form Type)
WEARABLE DEVICES LTD.
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered and Carry Forward Securities
| | | Security
Type | | Security
Class Title | | Fee
Calculation
or Carry
Forward
Rule | | Amount
Registered (1)(4) | | | Proposed
Maximum
Offering
Price Per
Share (2)(3) | | | Maximum
Aggregate
Offering
Price | | | Fee Rate | | | Amount of
Registration
Fee | |
| Newly Registered Securities |
| Fees to Be Paid | | Equity | | Ordinary Shares, NIS 0.01 par value per share | | Rule 457(c) | | | 24,574,209 | | | $ | 0.525 | | | $ | 12,901,459.73 | | | $ | 0.00014760 | | | $ | 1,904.26 | |
Fees Previously
Paid | | - | | - | | - | | | - | | | | - | | | | - | | | | - | | | | - | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | Total Offering Amounts | | | | | | | $ | 12,901,459.73 | | | | | | | $ | 1,904.26 | |
| | | Total Fees Previously Paid | | | | | | | | | | | | | | | $ | 0.00 | |
| | | Total Fee Offsets | | | | | | | | | | | | | | | $ | 1,239.13 | |
| | | Net Fee Due | | | | | | | | | | | | | | | $ | 665.13 | |
| (1) | Pursuant to Rule 416 under the Securities Act of 1933, as amended (or the Securities Act) the Ordinary Shares (or Ordinary Shares) registered hereby also include an indeterminate number of additional Ordinary Shares as may from time to time become issuable by reason of stock splits, stock dividends, recapitalizations or other similar transactions. |
| (2) | Estimated solely for purposes of calculating the amount of the registration fee pursuant to Rule 457(c) under the Securities Act, based upon the average of the high and low sales prices of the registrant’s Ordinary Shares as reported on the Nasdaq Capital Market on June 10, 2024. |
| (3) | The Registrant will not receive any proceeds from the sale of its Ordinary Shares by the selling shareholder. |
| (4) | All the Ordinary Shares are to be offered for resale by the selling shareholder named in the prospectus contained in this Registration Statement on Form F-1. |
Table 2-Fee Offset Claims and Sources
| | | Registrant
or Filer
Name | | Form
or
Filing
Type | | File
Number | | Initial
Filing
Date | | Filing
Date | | | Fee
Offset
Claimed | | | Security
Type
Associated
with Fee
Offset
Claimed | | Security
Title
Associated
with Fee
Offset
Claimed | | Unsold
Securities
Associated
with Fee
Offset
Claimed | | | Unsold
Aggregate
Offering
Amount
Associated
with Fee
Offset
Claimed | | | Fee
Paid
with
Fee
Offset
Source | |
| Rules 457(b) and 0-11(a)(2) | |
| Fee Offset Claims | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Fee Offset Sources | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Rule 457(p) | |
| Fee Offset Claims | | Wearable Devices Ltd. | | F-1 | | 333- 278358 (1) | | March 29, 2024 | | | | | | $ | 1,239.13 | | | Equity/Other | | Ordinary Shares, no par value per share/Pre-Funded Warrants to purchase Ordinary Shares/Representative’s Warrants/Ordinary Shares issuable upon exercise of Representative’s Warrants | | | | | | $ | 4,249,036 | | | $ | 1,239.13 | |
| (1) | The Registrant paid a registration fee of $1,239.13 in connection with the registration of $4,249,036 of the Registrant’s Ordinary Shares, no par value per share, Pre-Funded Warrants to Purchase Ordinary Shares and Representative’s Warrants under the Registration Statement on Form F-1, filed on March 29, 2024 (File No. 333-278358) (the “Prior F-1”). The Prior F-1 was not declared effective by the Securities and Exchange Commission, and no securities were issued or sold thereunder. The Prior F-1 was withdrawn by filing a Form RW on May 16, 2024. In accordance with Rule 457(p)under the Securities Act, the total amount of the registration fee due upon the initial filing of this Registration Statement is offset by $1,239.13, representing the fee paid in connection with the Prior F-1. |
