S-8 EX-FILING FEES 0002075320 Fees to be Paid N/A 0002075320 1 2026-07-15 2026-07-15 0002075320 2026-07-15 2026-07-15 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-8

POLARYX THERAPEUTICS, INC.

Table 1: Newly Registered Securities

                                       
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
                                       
Equity   Common Stock, par value $0.0001 per share   (1)   Other   3,867,158   $ 2.24   $ 8,662,434.00   0.0001381   $ 1,196.30
                                       
Total Offering Amounts:   $ 8,662,434.00         1,196.30
Total Fee Offsets:               0.00
Net Fee Due:             $ 1,196.30

 

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Offering Note(s)

(1) Pursuant to Rule 416 under the Securities Act of 1933,as amended (the “Securities Act”) this registration statement also relates to such additional number of shares available for issuance under the Polaryx Therapeutics, Inc. 2025 Equity Incentive Plan (the “Plan”) as may be required pursuant to the Plan in the event of a stock dividend, stock split, recapitalization or other similar event, or as otherwise provided for in the Plan.

Represents 3,867,158 shares of common stock available for future issuance under the Plan, which number consists of (i) 1,500,000 shares initially available for future grants under the Plan and (ii) 2,367,158 shares increased on January 1, 2026 pursuant to the terms of the Plan.

Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) and (h) under the Securities Act, on the basis of the average of the high and low prices per share of the common stock as reported on The Nasdaq Capital Market on July 22, 2026.