Exhibit 107

 

Calculation of Filing Fee Table

 

Form S-8

(Form Type)

 

Aceragen, Inc.

(Exact Name of Registrant as Specified in its Charter)

 

Table 1: Newly Registered Securities

 

  Newly Registered Securities  
 

Security

Type

 Security
Class
Title(1)

 

Fee

Calculation
or Carry
Forward

Rule

  

Amount

Registered
(1) 

  

Proposed

Maximum

Offering
Price

Per Unit
(2) 

  

Proposed

Maximum

Aggregate

Offering Price (2) 

     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
Fees to be Paid Equity Common Stock, $0.001 par value Rule 457(c) and Rule 457 (h)   1,582,691 (3)   $4.73   $7,486,128.43     $110.20 per $1,000,000.00 $824.97 - - - -
Fees to be Paid Equity Common Stock, $0.001 par value Rule 457(c) and Rule 457 (h)   1,030,693 (4)   $4.73   $4,875,177.89     $110.20 per $1,000,000.00 $537.24 - - - -
Fees Previously Paid - - -   -   -   -     - - - - - -
  Carry Forward Securities  
Carry Forward Securities -   -   -     - - - - - -
 

 

Total Offering Amounts

       $12,361,306.32       $1,362.21        
  Total Fees Previously Paid               -        
  Total Fee Offsets               $0.00        
  Net Fee Due               $1,362.21        
                                                   

(1) Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement on Form S-8 shall cover any shares of the registrant’s common stock, $0.001 par value (the “Common Stock”) that becomes issuable in respect of the securities identified in the above table by reason of any stock dividend, stock split, recapitalization, or any other similar transaction effected without the receipt of consideration which results in an increase in the number of outstanding shares of Common Stock.
(2) Estimated solely for the purpose of determining the registration fee pursuant to Rules 457(c) and 457(h) under the Securities Act, based on the average of the high and low prices of the Common Stock as reported on The Nasdaq Capital Market on January 27, 2023.
(3) Represents 1,582,691 shares of Common Stock reserved for issuance under the Idera Pharmaceuticals, Inc. 2022 Stock Incentive Plan.
(4) Represents 1,030,693 shares of Common Stock reserved for issuance under the Aceragen, Inc. 2021 Stock Incentive Plan, as amended.