EXHIBIT 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

SharpLink Gaming, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

		Security Type		Security Class Title(1)		Fee Calculation or Carry Forward Rule				Amount Registered				Proposed Maximum Offering Price Per Unit				Maximum Aggregate Offering Price(2)								Fee Rate				Amount of Registration Fee
Fees to Be Paid		Equity		Common Stock Par Value $0.0001(3)			Rule 457(o)															$	5,000,000				0.00015310			$	765.50
		Other		Pre-Funded Warrants to purchase Common Stock (3)(4)			Rule 457(g)																Included above				—				—
		Other		Series A-1 Common Stock Warrants to purchase Common Stock (4)			Rule 457(g)																—				—				—
		Equity		Common Stock issuable upon exercise of the Series A-1 Common Stock Warrants			Rule 457(o)															$	5,000,000				0.00015310			$	765.50
		Other		Series A-2 Common Stock Warrants to purchase Common Stock (4)			Rule 457(g)																—				—
		Equity		Common Stock issuable upon exercise of the Series A-2 Common Stock Warrants			Rule 457(o)											$	5,000,000								0.00015310			$	765.50
		Equity		Common Stock issuable upon exercise of the Pre-Funded Warrants(3)			Rule 457(o)																Included above				—				—
Fees Previously Paid		—		—			—																—				—				—
Carry Forward Securities		—		—			—																—				—				—

		Total Offering Amounts																				$	15,000,000							$	2,296.50
		Total Fees Previously Paid																													—
		Total Fee Offsets																													—
		Net Fee Due																												$	2,296.50

	(1)	Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), there are also being registered such additional securities that may be issued because of events such as recapitalizations, stock dividends, stock splits and reverse stock splits, and similar transactions.
	(2)	Estimated solely for the purpose of determining the amount of the registration fee in accordance with Rule 457(o) under the Securities Act.
	(3)	The proposed maximum aggregate offering price of the shares of Common Stock proposed to be sold in the offering will be reduced on a dollar-for-dollar basis based on the aggregate offering price of the pre-funded warrants offered and sold in the offering (plus the aggregate exercise price of the shares of Common Stock issuable upon exercise of the pre-funded warrants), and as such the proposed aggregate maximum offering price of the shares of Common Stock and pre-funded warrants (including shares of Common Stock issuable upon exercise of the Pre-Funded Warrants), if any, is $5,000,000.
	(4)	No fee due pursuant to Rule 457(g) under the Securities Act because the warrants are being registered in the same registration statement as the shares of Common Stock issuable upon exercise of the warrants.