Exhibit 107

CALCULATION OF FILING FEE TABLES

Form S-8

(Form Type)

SeaStar Medical Holding Corporation

(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

Unit (2)

   

Maximum

Aggregate

Offering

Price

   

Fee

Rate

   

Amount

Registration

Fee

 

Equity

  Common Stock,
$0.0001 par value
per share
  Rule 457(c)
and

Rule 457(h)

  1,270,000 (3)     $2.77       $3,517,900.00      

$110.20
per
$1,000,000
 
 
 
    $387.68  

Equity

  Common Stock,
$0.0001 par value
per share
  Rule 457(c)
and

Rule 457(h)

  380,000 (4)     $2.77       $1,052,600.00      

$110.20
per
$1,000,000
 
 
 
    $116.00  

Total Offering Amounts

          $ 4,570,500.00             $ 503.68  

Total Fee Offsets

                          $ 0.00  

Net Fee Due

                          $ 503.68  

 

(1)

This Registration Statement shall also cover any additional shares of Common Stock which become issuable under the Registrant’s 2022 Omnibus Incentive Plan and 2022 Employee Stock Purchase Plan by reason of any share dividend, share split, recapitalization or other similar transaction effected without the Registrant’s receipt of consideration which results in an increase in the number of the outstanding shares of Registrant’s Common Stock.

(2)

Calculated solely for purposes of this offering under Rule 457(h) of the Securities Act of 1933, as amended, on the basis of the average of the high and low prices per share of Registrant’s Common Stock on February 22, 2023 as reported by the NASDAQ Capital Market.

(3)

Represents shares of Common Stock issuable under the Registrant’s 2022 Omnibus Incentive Plan.

(4)

Represents shares of Common Stock issuable under the Registrant’s 2022 Employee Stock Purchase Plan.