EXHIBIT 107

Calculation of Filing Fee Tables

FORM S-1

(Form Type)

BIORESTORATIVE THERAPIES, INC.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities and Carry Forward Securities


		Security Type		Security Class Title		Fee Calculation or Carry Forward Rule		Amount Registered				Proposed Maximum Offering Price Per Unit				Proposed Maximum Aggregate Offering Price(1)(2)				Fee Rate				Amount of Registration Fee(3)

Fees to Be Paid		Equity		Units, consisting of		457(g)			-				-				-				-				-
		Equity		Common Stock, par value $0.0001 per share(2)		457(o)			-				-			$	10,000,000.14				0.00013810			$	1,381.00
		Equity		Pre-Funded Warrants to purchase shares of Common Stock (4)		457(g)			-				-				-				-				-
		Equity		Common Stock issuable upon exercise of the Pre-Funded Warrants		457(o)			-				-				Included Above-				0.00013810 -				-
		Equity		Warrants to purchase shares of Common Stock (4)		457(g)			-				-				-				-				-
		Equity		Common Stock, par value $0.0001 per share, issuable upon exercise of Warrants		457(o)			-				-			$	10,000,000.14				0.00013810			$	1,381.00
		Equity		Placement Agent Warrants (4)		457(g)			-				-				-				-				-
		1		Common Stock, par value $0.0001 per share, issuable upon exercise of Placement Agent Warrants		457(o)			-				-			$	875,000.00				0.00013810			$	120.83
		Total Offering Amounts														$	20,875,000.14							$	2,882.83
		Total Fees Previously Paid																							-
		Total Fee Offsets																						$	0
		Net Fees Due																						$	2,882.83

(1)	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 416(a) under the Securities Act, there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution resulting from stock splits, stock dividends or similar transactions.
(3)	Calculated pursuant to Rule 457(o) under the Securities Act based on an estimate of the proposed maximum offering price.
(4)	No separate registration fee required pursuant to Rule 457(g) under the Securities Act,

N/A