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)

     30,000,000(1)

     $0.1695(2)

     $5,085,000

     0.00015310

     $778.51

     Carry Forward Securities

    

       N/A

     N/A

     N/A

     N/A

     N/A

     N/A

     N/A

     N/A

     N/A

     N/A

      
     Fees Previously Paid  

     N/A

      
     Total  Offering  
Amounts  

     $5,085,000

     $778.51

      
     Total Fees Previously 
Paid  

     N/A

      
     Total Fee Offsets  

     N/A

      
     Net Fee Due  

     $778.51

(1)

Represents up to 30,000,000 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 stockholder 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 August 25, 2025, a date within five business days prior to the initial filing of the registration statement to which this exhibit is attached.