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

     Notes

     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

     1

     Fees to Be
Paid

     2

     Equity

     Common stock, par value $0.0001 per share

     457(o)

     $12,000,000

     $0.00015310

     $1,837.20

     3

     Equity
 
     Pre-Funded Warrants to purchase shares of Common Stock

     457(g)

     $0.00015310

     $0

     4

     Equity
 
     Common Stock issuable upon exercise of Pre-Funded Warrants

     Other

     $0.00015310

     Included above

     5

     Equity
 
     Common Warrants to purchase shares of Common Stock

     457(g)

     $0.00015310

     $0

     6

     Equity
 
     Common Stock issuable upon exercise of the Common Warrants

     457(o)

     $18,000,000

     $0.00015310

     $2,755.80

     7

     Equity
 
     Placement Agent Warrants to purchase shares of Common Stock 

     457(g)

     $0.00015310

     $0

     8

     Equity
 
     Common Stock issuable upon exercise of the Placement Agent Warrants

     457(o)

     $600,000

     $0.00015310

     $91.86

      
     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  

     $30,600,000.00

     $4,684.86

      
     Total Fees Previously 
Paid  

     N/A

      
     Total Fee Offsets  

     N/A

      
     Net Fee Due  

     $4,684.86

(1)

Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) of the Securities Act of 1933, as amended (the “Securities Act”), based on an estimate of the proposed maximum aggregate offering price. Pursuant to Rule 416 under the Securities Act, the securities being registered hereunder include such indeterminate number of additional common stock as may be issued after the date hereof as a result of share sub-divisions, share capitalization or similar transactions.

(2)

In accordance with Rule 457(g), the entire registration fee for the warrants is allocated to the shares of common stock underlying the warrants, and no separate fee is payable for the warrants.

(3)

The proposed maximum aggregate offering price of the common stock will be reduced on a dollar-for-dollar basis based on the offering price of any Pre-Funded Warrants issued in the offering, and the proposed maximum aggregate offering price of the Pre-Funded Warrants to be issued in the offering will be reduced on a dollar-for-dollar basis based on the offering price of any common stock issued in the offering. Accordingly, the proposed maximum aggregate offering price of the common stock and Pre-Funded Warrants (including the common stock issuable upon exercise of the Pre-Funded Warrants), if any, is $12,000,000.

(4)

In accordance with Rule 457(g), the entire registration fee for the warrants is allocated to the shares of common stock underlying the warrants, and no separate fee is payable for the warrants.

(5)

Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) of the Securities Act based on an estimate of the proposed maximum aggregate offering price. Pursuant to Rule 416 under the Securities Act, the securities being registered hereunder include such indeterminate number of additional common stock as may be issued after the date hereof as a result of share sub-divisions, share capitalization or similar transactions.

(6)

In accordance with Rule 457(g), the entire registration fee for the warrants is allocated to the shares of common stock underlying the warrants, and no separate fee is payable for the warrants.

(7)

Represents common stock issuable upon exercise of the Placement Agent Warrants equal to 4.0% of the aggregate number of shares of common stock and Pre-Funded Warrants being offered in this offering, at an exercise price equal to 125% of the combined public offering price per share of common stock and accompanying warrant. Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) of the Securities Act, the proposed maximum aggregate offering price is $600,000, which is equal to 125% of $480,000 (4.0% of the proposed maximum aggregate offering price of $12,000,000). Pursuant to Rule 416 under the Securities Act, the securities being registered hereunder include such indeterminate number of additional common stock as may be issued after the date hereof as a result of share sub-divisions, share capitalization or similar transactions.