S-3 EX-FILING FEES 0001533040 N/A N/A 0001533040 1 2025-08-14 2025-08-14 0001533040 2025-08-14 2025-08-14 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-3

Phio Pharmaceuticals Corp.

Table 1: Newly Registered and Carry Forward Securities

                                           
Line Item Type   Security Type   Security Class Title   Notes   Fee Calculation
Rule		   Amount Registered   Proposed Maximum Offering
Price Per Unit		   Maximum Aggregate Offering Price   Fee Rate   Amount of Registration Fee
                                           
Newly Registered Securities
Fees to be Paid   Equity   Common Stock, $0.0001 par value per share   (1)   Other   1,928,337   $ 2.18   $ 4,203,774.66   0.0001531   $ 643.60
                                           
Total Offering Amounts:   $ 4,203,774.66         643.60
Total Fees Previously Paid:                
Total Fee Offsets:               0.00
Net Fee Due:             $ 643.60

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Offering Note(s)

(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), there is also being registered hereby an indeterminate number of additional shares of common stock, par value $0.0001 per share, of the registrant (the “Common Stock”) as may be issued or issuable resulting from stock splits, stock dividends or similar transactions.

Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(c) of the Securities Act, on the basis of the average of the high and low prices for a share of the Common Stock as reported on the Nasdaq Global Market on August 11, 2025, which date is a date within five business days of the filing of the Registration Statement.