0001683553N/AEX-FILING FEESfalseCommon stock, $0.0001 par value per share, reserved for future issuance pursuant to inducement awards granted pursuant to the Registrant's 2026 Inducement Plan000168355312026-05-132026-05-1300016835532026-05-132026-05-13xbrli:purexbrli:sharesiso4217:USD

Exhibit 107

Calculation of Filing Fee Tables

S-8

Spruce Biosciences, Inc.

 

Table 1: Newly Registered Securities

 

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

1

Equity

Common stock, $0.0001 par value per share, reserved for future issuance pursuant to inducement awards granted pursuant to the Registrant’s 2026 Inducement Plan

Other

75,000

$55.76

$4,182,000.00

0.0001381

$577.54

 

 

Total Offering Amounts:

 

$4,182,000.00

 

$577.54

 

 

Total Fee Offsets:

 

 

 

$0.00

 

 

Net Fee Due:

 

 

 

$577.54

Offering Note

1 Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of common stock of Spruce Biosciences, Inc. (the “Registrant”) that become issuable under the Registrant’s 2026 Inducement Plan (the “Inducement Plan”) by reason of any stock dividend, stock split, recapitalization, or other similar transaction effected that results in an increase to the number of outstanding shares of the Registrant’s common stock, as applicable. The amount registered represents shares of common stock that are available for issuance pursuant to the Inducement Plan. The proposed maximum aggregate offering price per unit and proposed maximum aggregate offering price for the 75,000 shares of common stock reserved for grant under the Inducement Plan are estimated in accordance with Rules 457(c) and 457(h) solely for the purpose of calculating the registration fee on the basis of $55.76 per share, which is the average of the high and low selling prices per share of the Registrant’s common stock on May 12, 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

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Fee Offset Sources

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A