Exhibit 107

Calculation of Fee Filing Tables

Form S-8

ALT5 Sigma Corporation

Table 1 – Newly Registered Securities

Security Type		Security Class Title		Fee Calculation Rule		Amount to be Registered				Proposed Max Offering Price Per Share				Proposed Max Aggregate Offering Price				Fee Rate				Amount of Registration Fee
Equity		Common Stock, par value $0.001 per share		Other ⁽¹⁾			2,800,000	⁽²⁾		$	6.485	⁽³⁾		$	18,158,000				0.00015310			$	2,779.99	⁽⁴⁾

Total Offering Amounts														$	18,158,000				-			$	2,779.99
Total Fees Previously Paid															-				-				-
Total Fee Offsets															-				-				-
Net Fee Due															-				-			$	2,779.99

(1)	Estimated in accordance with Rules 457(c) and 457(h) under the Securities Act

(2)	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 because of stock splits, stock dividends or similar transactions.

(3)	Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) and 457(h) under the Securities Act. The maximum offering price per share is based on the average of the high and low prices of the Common Stock as reported on The Nasdaq Stock Market, LLC on July 29 2025.

(4)	The fee is calculated by multiplying the aggregate offering amount by $0.00015310, pursuant to Section 6(b) of the Securities Act.