Exhibit 107

 

Calculation of Filing Fee Table

 

Form S-8

(Form Type)

 

ProPhase Labs, 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(1)
   Proposed
Maximum
Offering
Price Per
Share
   Maximum
Aggregate
Offering
Price
   Fee
Rate
   Amount of
Registration
Fee
 
                           
Equity 

Common Stock,

$0.0005 par

value per share,

2022 Equity

Compensation Plan

 

Rule 457(c) and

Rule 457(h)

   1,295,785 (2)  $7.64(3)  $9,899,798(3)   0.0000927   $917.71 
Equity 

Common Stock,

$0.0005 par

value per share,

2022 Directors’

Equity

Compensation Plan

 

Rule 457(c) and

Rule 457(h)

   300,000 (4)  $7.64(3)  $2,292,000(3)   0.0000927   $212.47 
Total Offering Amounts        $12,191,798        $1,130.18 
Total Fee Offsets                    
Net Fee Due                  $1,130.18 

 

(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of the Registrant’s Common Stock (the “Common Stock”) that become issuable under the ProPhase Labs, Inc. 2022 Equity Compensation Plan (the “2022 Plan”) and the 2022 Directors’ Equity Compensation Plan (the “2022 Directors’ Plan”) by reason of any stock dividend, stock split, recapitalization or other similar transaction.
   
(2) Represents (i) 1,000,000 new shares of common stock and (ii) 295,785 shares of common stock that remained available for grant of new awards under the ProPhase Labs, Inc. Amended and Restated 2010 Equity Compensation Plan.
   
(3) This estimate is made pursuant to Rule 457(h)(1) and Rule 457(c) of the Securities Act solely for purposes of calculating the registration fee. The proposed maximum offering price per share and maximum aggregate offering price are based upon the average of the high and low prices of the Common Stock on May 20, 2022, as reported on The Nasdaq Capital Market.
   
(4) Represents 300,000 new shares of common stock.