EX-FILING FEES

Calculation of Filing Fee Tables
S-8
BRAINSTORM CELL THERAPEUTICS 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, $0.00005 par value per share	457(a)	5,500,000	$ 0.695	$ 3,822,500.00	0.0001381	$ 527.89
Total Offering Amounts:						$ 3,822,500.00		$ 527.89
Total Fee Offsets:								$ 0.00
Net Fee Due:								$ 527.89

Offering Note

¹	a) Pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement on Form S-8 ("Registration Statement") shall also cover any additional shares of common stock, $0.00005 par value per share (the "Common Stock") of Brainstorm Cell Therapeutics Inc. (the "Registrant") that become issuable under the Registrant's 2014 Stock Incentive Plan and 2014 Global Share Option Plan, as amended (the "Plans"), by reason of any stock dividend, stock split, recapitalization or any other similar transactions. b) Represents an increase of 5,500,000 shares of Common Stock available for issuance under the Plans. c) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457 of the Securities Act, and based on $0.695, the average of the high and low sale prices of the Common Stock as reported on the OTCQB on May 17, 2026 (such date being within five business days of the date that this Registration Statement was filed with the Commission).

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