S-8 S-8 EX-FILING FEES 0001620463 LeonaBio, Inc. N/A Fees to be Paid Fees to be Paid 0001620463 2026-04-01 2026-04-01 0001620463 1 2026-04-01 2026-04-01 0001620463 2 2026-04-01 2026-04-01 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

LeonaBio, Inc.

Table 1: Newly Registered Securities

Security Type

Security Class Title

Fee Calculation Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

1 Equity Common Stock, par value $0.0001 per share, reserved for issuance pursuant to the 2026 Plan Other 5,700,000 $ 9.11 $ 51,927,000.00 0.0001381 $ 7,171.12
2 Equity Common Stock, par value $0.0001 per share, reserved for issuance pursuant to the 2026 Plan Other 1,300,000 $ 9.11 $ 11,843,000.00 0.0001381 $ 1,635.52

Total Offering Amounts:

$ 63,770,000.00

$ 8,806.64

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 8,806.64

Offering Note

1

(1) Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the "Securities Act"), this registration statement on Form S-8 (the "Registration Statement") shall also cover any additional shares of the registrant's common stock, par value $0.0001 per share (the "Common Stock") that become issuable with respect to the securities identified in the above table under the registrant's 2026 Equity Incentive Plan (the "2026 Plan") by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the registrant's receipt of consideration which results in an increase in the number of outstanding shares of Common Stock. (2) Represents shares of Common Stock reserved for issuance pursuant to future awards under the 2026 Plan. (4) Estimated in accordance with Rules 457(c) and 457(h) of the Securities Act solely for the purpose of calculating the registration fee on the basis of $9.11 per share, which represents the average of the high and low prices of the registrant's Common Stock on March 27, 2026, as reported on The Nasdaq Capital Market.

2

(1) Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the "Securities Act"), this registration statement on Form S-8 (the "Registration Statement") shall also cover any additional shares of the registrant's common stock, par value $0.0001 per share (the "Common Stock") that become issuable with respect to the securities identified in the above table under the registrant's 2026 Equity Incentive Plan (the "2026 Plan") by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the registrant's receipt of consideration which results in an increase in the number of outstanding shares of Common Stock. (3) Represents up to an additional 1,300,000 shares of Common Stock that may become issuable under the 2026 Plan pursuant to its terms, consisting of shares of Common Stock subject to awards granted under the Company's 2020 Equity Incentive Plan (the "2020 Plan") that on or after the stockholder approval date of the 2026 Plan, are used to pay for tax withholding related to such awards or the exercise price with such awards or, with respect to any options and stock appreciation rights, expire or become unexercisable without having been exercised in full, or with respect to any other types of awards under the 2020 Plan, are forfeited to or repurchased by the registrant due to failure to vest, or are not issued under an award due to the award being paid out in cash rather than shares of Common Stock. (4) Estimated in accordance with Rules 457(c) and 457(h) of the Securities Act solely for the purpose of calculating the registration fee on the basis of $9.11 per share, which represents the average of the high and low prices of the registrant's Common Stock on March 27, 2026, as reported on The Nasdaq Capital Market.

Table 2: Fee Offset Claims and Sources ☑Not Applicable
Registrant or Filer Name Form or Filing Type File Number Initial Filing Date Filing Date Fee Offset Claimed Security Type Associated with Fee Offset Claimed Security Title Associated with Fee Offset Claimed Unsold Securities Associated with Fee Offset Claimed Unsold Aggregate Offering Amount Associated with Fee Offset Claimed Fee Paid with Fee Offset Source
Rule 457(p)
Fee Offset Claims
Fee Offset Sources