EX-FILING FEES

Calculation of Filing Fee Table

Form S-1

(Form Type)

Nuburu, 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
Rule

      
Amount to be
Registered

      
Proposed
Maximum
Offering
Price Per
Unit

      
Proposed
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

      Equity
 
      Common stock, par value $0.0001 per share

       457(c)

      40,700,408(1)

     $0.321(2) 

      $13,064,830.97

      $0.00015310

      $2,000.23

     Fees Previously Paid

     $2,399.29

      
     Total  Offering  
Amounts  

     $13,064,830.97

     $2,000.23

      
     Total  Fees Previously 
Paid  

     $2,399.29

      
     Total Fee Offsets  

     -

      
     Net Fee Due  

     $-

(1)

Represents up to 40,700,408 shares of common stock, $0.0001 par value per share (the “Common Stock”), of Nuburu Inc. (“Registrant”) that will be offered for resale by the selling stockholders pursuant to the prospectus contained in the registration statement to which this exhibit is attached. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), the shares of Common Stock being registered hereunder include such indeterminate number of shares of Common Stock as may be issuable with respect to the shares of Common Stock being registered hereunder as a result of stock splits, stock dividends or similar transactions.

(2)

Pursuant to Rule 457(c) under the Securities Act, calculated on the basis of the average of the high and low prices per share of the Registrant’s Common Stock reported on the NYSE American on July 10, 2025, a date within five business days prior to the filing of the registration statement to which this exhibit is attached.