Exhibit 107

 

Calculation of Filing Fee Tables

 

Form S-3

(Form Type)

 

KORU Medical Systems, Inc.

(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		 Proposed
Maximum
Offering
Price Per
Unit		 Maximum
Aggregate
Offering
Price		 Fee
Rate		 Amount of
Registration
Fee		 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		 — — — — — — — — — — — —
Fees
Previously
Paid		 — — — — — — — — — — — —
Carry Forward Securities
Carry
Forward
Securities		 Equity Common
stock, par
value $0.01
per share		 415(a)(6) (1)         S-3 333-238242 05-20-2020  
Carry
Forward
Securities		 Equity Preferred
stock, par
value $0.01
per share		 415(a)(6) (1)         S-3 333-238242 05-20-2020  
Carry
Forward
Securities		 Debt Debt
Securities		 415(a)(6) (1)         S-3 333-238242 05-20-2020  
Carry
Forward
Securities		 Other Warrants 415(a)(6) (1)         S-3 333-238242 05-20-2020  
Carry
Forward
Securities		 Unallocated
(Universal)
Shelf		 Unallocated
(Universal)
Shelf		 415(a)(6) (1)   $71,250,000(1) $129.80
per
$1,000,000		   S-3 333-238242 05-20-2020 $9,248
  Total Offering Amounts    $71,250,000(1)   $ —        
  Total Fees Previously Paid        $ —        
  Total Fee Offsets        $9,248        
  Net Fee Due        $ 0        

 

(1) In accordance with Rule 415(a)(6) under the Securities Act, all $71,250,000 of the securities registered pursuant to this Registration Statement are unsold securities that previously were registered pursuant to the registration statement on Form S-3 (File No. 333-238242), initially effective on May 20, 2020 (the “Prior Registration Statement”). The Prior Registration Statement registered the offer and sale of an indeterminate number of common stock, preferred stock, debt securities and warrants with an aggregate offering price not to exceed $100,000,000, of which, $71,250,000 of such securities remain unsold as of the filing date of this Registration Statement, all of which are being included in this Registration Statement (the “Unsold Securities”). Pursuant to Rule 415(a)(6), the registration fees in the amount of $9,248 previously paid with respect to the Unsold Securities will continue to be applied to the Unsold Securities. To the extent that, after the filing date hereof and prior to the effectiveness of this Registration Statement, the registrant sells any of the Unsold Securities pursuant to the Prior Registration Statement, the registrant will identify in a pre-effective amendment to this Registration Statement the updated amount of such Unsold Securities from the Prior Registration Statement to be included in this Registration Statement pursuant to Rule 415(a)(6) and the amount of any new securities to be registered under this Registration Statement, such that the securities hereunder shall have an aggregate initial offering price not to exceed $71,250,000. Pursuant to Rule 415(a)(6) under the Securities Act, the offering of the Unsold Securities under the Prior Registration Statement will be deemed terminated as of the date of effectiveness of this Registration Statement.

 

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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)
Fees Offset Claims — S-3 333-238242 05-14-2020 — $9,248 — — — — —
Fees Offset Sources REPRO MED
SYSTEMS, INC.		 S-3 333-238242 — 05-14-2020 — — — — — $9,248
Rule 457(p)
Fees Offset Claims                      
Fees Offset Sources                      

 

 

Table 3: Combined Prospectuses

             
Security Type Security Class Title Amount of Securities
Previously Registered		 Maximum Aggregate
Offering Price of
Securities
Previously Registered		 Form
Type		 File
Number		 Initial
Effective
Date
             

 

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