S-3 EX-FILING FEES 0000039020 N/A N/A 0000039020 1 2026-07-13 2026-07-13 0000039020 2 2026-07-13 2026-07-13 0000039020 3 2026-07-13 2026-07-13 0000039020 4 2026-07-13 2026-07-13 0000039020 5 2026-07-13 2026-07-13 0000039020 2026-07-13 2026-07-13 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-3

Frequency Electronics, Inc.

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, par value $1.00 per share   (1)   457(a)   1,000,000   $ 52.93   $ 52,930,000.00   0.0001381   $ 7,309.64
Fees to be Paid   Equity   Common Stock, par value $1.00 per share   (2)   457(o)                   0.0001381      
Fees to be Paid   Equity   Preferred Stock, par value $1.00 per share   (3)   457(o)                   0.0001381      
Fees to be Paid   Other   Warrants   (4)   457(o)                   0.0001381      
Fees to be Paid   Unallocated (Universal) Shelf   Unallocated (Universal) Shelf   (5)   457(o)       $     $ 100,000,000.00   0.0001381   $ 13,810.00
                                           
Total Offering Amounts:   $ 152,930,000.00         21,119.64
Total Fees Previously Paid:                
Total Fee Offsets:               0.00
Net Fee Due:             $ 21,119.64

__________________________________________
Offering Note(s)

(1) Represents the shares of common stock of the registrant that may be offered for resale by the selling stockholders pursuant to the prospectus included in the registration statement to which this exhibit is attached.

Estimated solely for the purpose of computing the amount of the registration fee pursuant to Rule 457(c) under the Securities Act. The maximum price per share and maximum aggregate offering price are based on the average of the high and low sale prices of the shares of common stock as reported on The Nasdaq Global Market on July 16, 2026, which date is within five business days prior to filing the registration statement to which this exhibit is attached.
(2) The amount to be registered consists of up to $100,000,000 of an indeterminate amount of shares of common stock, shares of preferred stock and/or warrants that may be offered and sold from time to time in one or more offerings. In addition, pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), the registration statement to which this exhibit is attached also covers such indeterminate number of additional shares of common stock and preferred stock as may become issuable with respect to the shares being registered hereunder to prevent dilution in the event of a reorganization, reclassification, stock split, dividend or distribution, or any similar transaction.
(3) The amount to be registered consists of up to $100,000,000 of an indeterminate amount of shares of common stock, shares of preferred stock and/or warrants that may be offered and sold from time to time in one or more offerings. In addition, pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), the registration statement to which this exhibit is attached also covers such indeterminate number of additional shares of common stock and preferred stock as may become issuable with respect to the shares being registered hereunder to prevent dilution in the event of a reorganization, reclassification, stock split, dividend or distribution, or any similar transaction.
(4) The amount to be registered consists of up to $100,000,000 of an indeterminate amount of shares of common stock, shares of preferred stock and/or warrants that may be offered and sold from time to time in one or more offerings. In addition, pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), the registration statement to which this exhibit is attached also covers such indeterminate number of additional shares of common stock and preferred stock as may become issuable with respect to the shares being registered hereunder to prevent dilution in the event of a reorganization, reclassification, stock split, dividend or distribution, or any similar transaction.
(5) The amount to be registered consists of up to $100,000,000 of an indeterminate amount of shares of common stock, shares of preferred stock and/or warrants that may be offered and sold from time to time in one or more offerings. In addition, pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), the registration statement to which this exhibit is attached also covers such indeterminate number of additional shares of common stock and preferred stock as may become issuable with respect to the shares being registered hereunder to prevent dilution in the event of a reorganization, reclassification, stock split, dividend or distribution, or any similar transaction.