Exhibit 107
Calculation of Filing Fee Table
Form S-1
(Form Type)
Sacks Parente Golf, 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 | Proposed Maximum Offering Price Per Share | Maximum Aggregate Offering Price(1)(3) | Fee Rate | Amount of Registration Fee | |||||||||||||||||
| Equity | Common Units, consisting of (i) shares of common stock, par value $0.01 per share, (ii) Series A Warrant to purchase common stock, and (iii) Series B Warrants to purchase common stock | 457(o) | $ | 8,050,000.00 | $ | 0.0001531 | $ | 1,232.45 | ||||||||||||||||
| Equity | Common stock, par value $0.01 per share included in the Common Units (2)(6) | |||||||||||||||||||||||
| Equity | Series A Warrant to purchase common stock included in the Common Units (2)(4) | |||||||||||||||||||||||
| Equity | Series B Warrants to Purchase common stock included in the Common Units (2)(4) | |||||||||||||||||||||||
| Equity | Pre-Funded Units, consisting of (i) Pre-Funded Warrant to purchase common stock, (iii) Series A Warrant to purchase common stock and (iv) Series B Warrants to purchase common stock (5) | 457(o) | ||||||||||||||||||||||
| Equity | Pre-Funded Warrant to purchase common stock included in the Pre-Funded Units (2)(4)(6) | |||||||||||||||||||||||
| Equity | Series A Warrants to purchase common stock included in the Pre-Funded Units (2)(4) | |||||||||||||||||||||||
| Equity | Series B Warrants to purchase common stock included in the Pre-Funded Units (2)(4) | |||||||||||||||||||||||
| Equity | Common stock issuable upon exercise of Pre-Funded Warrants (2)(6) | |||||||||||||||||||||||
| Equity | Common stock issuable upon exercise of Series A Warrant (2)(7) | 457(o) | $ | 10,062,500.00 | $ | 0.0001531 | $ | 1,540.59 | ||||||||||||||||
| Equity | Common stock issuable upon exercise of Series B Warrants (2)(7) | 457(o) | $ | 10,062,500.00 | $ | 0.0001531 | $ | 1,540.59 | ||||||||||||||||
| Total Offering Amounts | $ | 28,175,000.00 | $ | 4,313.63 | ||||||||||||||||||||
| Total Fees Previously Paid | $ | 0 | ||||||||||||||||||||||
| Total Fee Offsets | $ | 0 | ||||||||||||||||||||||
| Net Fee Due | $ | 4,313.63 | ||||||||||||||||||||||
| (1) | Estimated solely for the purpose of calculating the amount of the registration fee in accordance with Rule 457(i) and Rule 457(o) under the Securities Act of 1933 (the “Securities Act”). |
| (2) | Pursuant to Rule 416 under the Securities Act, the securities registered hereby also include an indeterminate number of additional securities as may from time to time become issuable by reason of stock splits, stock dividends, recapitalizations, or other similar transactions. |
| (3) | Includes the price of additional shares of common stock and/or Series A Warrant and/or Series B Warrants that may be issued upon exercise of the option granted to the underwriter to cover over-allotments, if any. |
| (4) | No registration fee required pursuant to Rule 457(g). |
| (5) | The proposed maximum aggregate offering price of the Common Units will be reduced on a dollar-for-dollar basis based on the offering price of any Pre-Funded Units issued in the offering, and the proposed maximum aggregate offering price of the Pre-Funded Units to be issued in the offering will be reduced on a dollar-for-dollar basis based on the offering price of any Common Units issued in the offering. Accordingly, the proposed maximum aggregate offering price of the Common Units and Pre-Funded Units (including the common stock issuable upon exercise of the Pre-Funded Warrants), if any, is $8,050,000. |
| (6) | No registration fee required pursuant to Rule 457(i). |
| (7) | Represents an exercise price equal to 125% of the purchase price of a Common Unit. |
