Exhibit 107

CALCULATION OF FILING FEE TABLE

S-3

(Form Type)

PDS Biotechnology Corporation

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward 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

Carry Forward Form Type

Carry Forward
File Number

Carry Forward Initial Effective Date

Filing Fee Previously Paid in Connection with Unsold Securities to be Carried Forward

Newly Registered Securities

Fees to Be Paid

Equity

Common Stock, par value $0.00033 per share

Other

13,315,823

$0.8230

10,958,922.329

0.0001381

$1,513.43

Fees Previously Paid

Carry Forward Securities

Total Offering Amounts

10,958,922.329

$1,513.43

Total Fees Previously Paid

$0.00

Total Fee Offsets

$0.00

Net Fee Due

$1,513.43

(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement also covers any additional securities that may be offered or issued in connection with any stock dividend, stock split, recapitalization or similar transaction.
(2) Pursuant to Rule 457(c) under the Securities Act, and solely for the purpose of calculating the registration fee, the proposed maximum offering price per share is $0.8230, which is the average of the high and low prices of the registrant's common stock, par value $0.00033 per share (“Common Stock”) on July 8, 2026, on the Nasdaq Capital Market.
(3) Consists of 13,315,823 shares of Common Stock, including 2,158,274 shares of Common Stock issuable upon the exercise of certain outstanding warrants and up to 11,157,549 shares of Common Stock issuable upon conversion of a promissory note.