Exhibit 107

Calculation of Filing Fee Tables

S-3

SharpLink Gaming, Inc.

Table 1: Newly Registered and Carry Forward Securities

		Security Type	Security Class Title	Fee Calculation or Carry Forward Rule	Amount Registered		Proposed Maximum Offering Price Per Unit		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	1	Equity	Common stock, par value $0.0001 per share	457(r)		18,382,353	$	21.76	$	400,000,001		0.0001531	$	61,240.00
Fees Previously Paid
Carry Forward Securities
Carry Forward Securities
			Total Offering Amounts:						$	400,000,001			$	61,240.00
			Total Fees Previously Paid:										$	0.00
			Total Fee Offsets:										$	0.00
			Net Fee Due:										$	61,240.00

N/A

Offering Note

Payment of the registration fee at the time of filing of the registrant’s Registration Statement on Form S-3ASR (File No. 333-287708) on May 30, 2025 (the “Registration Statement”) was deferred pursuant to Rules 456(b) and 457(r) under the Securities Act of 1933, as amended and is paid herewith. This “Calculation of Filing Fee” table shall be deemed to update the table in Item 14 of the Registration Statement.