S-8 S-8 EX-FILING FEES 0000886163 LIGAND PHARMACEUTICALS INC N/A Fees to be Paid 0000886163 2026-07-22 2026-07-22 0000886163 1 2026-07-22 2026-07-22 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

LIGAND PHARMACEUTICALS 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, $0.001 par value per share Other 600,000 $ 298.63 $ 179,178,000.00 0.0001381 $ 24,745.00

Total Offering Amounts:

$ 179,178,000.00

$ 24,745.00

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 24,745.00

Offering Note

1

(1) Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement shall also cover any additional shares of Common Stock, par value $0.001 ("Common Stock"), of Ligand Pharmaceuticals Incorporated (the "Registrant") that become issuable under the Registrant's Ligand Pharmaceuticals Incorporated 2002 Stock Incentive Plan, as amended and restated (the "Plan") by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration that increases the number of outstanding shares of Common Stock. (2) Represents 600,000 shares of Common Stock authorized for future issuance under the Plan. (3) Estimated in accordance with Rule 457(c) and Rule 457(h) under the Securities Act solely for the purpose of calculating the registration fee. The maximum price per share and maximum aggregate offering price are based upon the average of the high and low prices of the Common Stock as reported on the Nasdaq Global Market on July 16, 2026, which date is within five business days prior to filing this Registration Statement.
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