S-3 EX-FILING FEES 0001355839 true false N/A 0001355839 1 2026-06-08 2026-06-08 0001355839 2 2026-06-08 2026-06-08 0001355839 3 2026-06-08 2026-06-08 0001355839 4 2026-06-08 2026-06-08 0001355839 5 2026-06-08 2026-06-08 0001355839 1 2026-06-08 2026-06-08 0001355839 2 2026-06-08 2026-06-08 0001355839 2026-06-08 2026-06-08 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-3

Intelligent Protection Management Corp

Table 1: Newly Registered and Carry Forward Securities

                                           
Line Item Type   Security Type   Security Class Title   Notes   Fee Calculation
Rule		   Amount Registered   Proposed Maximum Offering
Price Per Unit		   Maximum Aggregate Offering Price   Fee Rate   Amount of Registration Fee
                                           
Newly Registered Securities
Fees to be Paid   Equity   Common Stock, $0.001 par value per share       457(o)       $     $     0.0001381   $  
Fees to be Paid   Equity   Preferred Stock, $0.001 par value per share       457(o)                   0.0001381      
Fees to be Paid   Other   Warrants       457(o)                   0.0001381      
Fees to be Paid   Other   Units       457(o)                   0.0001381      
Fees to be Paid   Unallocated (Universal) Shelf       (1)   457(o)       $     $ 50,000,000.00   0.0001381   $ 6,905.00
                                           
Total Offering Amounts:   $ 50,000,000.00         6,905.00
Total Fees Previously Paid:               0.00
Total Fee Offsets:               1,182.99
Net Fee Due:             $ 5,722.01

__________________________________________
Offering Note(s)

(1) There are being registered hereunder an indeterminate number of shares of common stock and preferred stock, such indeterminate number of warrants to purchase common stock or preferred stock, and such indeterminate number of units as may, from time to time, be issued at indeterminate prices. Each unit will represent an interest in two or more other securities, which may or may not be separable from one another. Any securities registered hereunder may be sold separately or as units with the other securities registered hereunder. The proposed maximum offering price per security will be determined from time to time by the registrant in connection with, and at the time of, the issuance of the securities and is not specified as to each class of security pursuant to General Instruction II.D. of Form S-3, as amended. The proposed maximum offering price per unit will be determined, from time to time, by the registrant in connection with the issuance by the registrant of the securities registered hereunder. The securities registered hereunder also include such indeterminate number of shares of common stock and preferred stock as may be issued upon conversion of or exchange for preferred stock that provide for conversion or exchange, upon exercise of warrants or pursuant to the antidilution provisions or any of such securities. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), the shares being registered hereunder include such indeterminate number of shares of common stock and preferred stock as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends or similar transactions.

Calculated pursuant to Rule 457(o) under the Securities Act based on the proposed maximum aggregate offering price of all securities listed.

Table 2: Fee Offset Claims and Sources

                                                         
Line Item Type   Registrant or Filer Name   Notes   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
                                                         
Rules 457(b) and 0-11(a)(2)
Rule 457(p)
Fee Offset Claims   Intelligent Protection Management Corp.    (1)   S-3   333-260063   10/05/2021       $ 1,182.99   Unallocated (Universal) Shelf   Unallocated (Universal) Shelf         $ 39,875,000.00   $  
Fee Offset Sources   Intelligent Protection Management Corp.        S-3   333-260063       10/05/2021                               1,182.99
                                                         

__________________________________________
Rule 457(p) Statement of Withdrawal, Termination, or Completion:

(1) The registrant previously filed a Registration Statement on Form S-3 with the Securities and Exchange Commission on October 5, 2021 (File No. 333-260063) (the “Prior Registration Statement”), which was declared effective on October 14, 2021, that registered an aggregate of $50,000,000 of an indeterminate amount of newly issued securities to be offered by the registrant from time to time, $39,875,000 of which remains unsold as of the date of filing of this Registration Statement (the “Unsold Securities”). The registrant hereby confirms that the offering of the Unsold Securities has been terminated.

The registrant expects to partially offset the registration fee due hereunder by an amount of fees that was previously paid with respect to the Unsold Securities covered by the Prior Registration Statement pursuant to Rule 457(p) under the Securities Act. The registrant previously paid a registration fee of $4,635.00 in connection with the filing of the Prior Registration Statement, of which $3,696.41 relates to the Unsold Securities. On March 17, 2026, the registrant paid a registration fee of $2,175.08 in connection with the filing of a Registration Statement on Form S-3 and $338.35 in connection with the filing of a Registration Statement on Form S-8, which fees were offset from fees previously paid in connection with the Unsold Securities covered by the Prior Registration Statement. Pursuant to Rule 457(p) under the Securities Act, the registrant hereby partially offsets the registration fee due under this Registration Statement of $6,905.00 with $1,182.99 remaining from the Prior Registration Statement. Accordingly, the registrant paid the remaining balance of $5,722.01 due in connection with the filing of this registration statement.