S-1 EX-FILING FEES 0001658678 N/A N/A 0001658678 1 2026-07-28 2026-07-28 0001658678 2026-07-28 2026-07-28 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-1

BioStem Technologies, 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   Shares of Common Stock, $0.001 par value per share   (1)   Other   3,571,429   $ 3.93   $ 14,035,716.00   0.0001381   $ 1,938.33
                                           
Total Offering Amounts:   $ 14,035,716.00         1,938.33
Total Fees Previously Paid:               0.00
Total Fee Offsets:               0.00
Net Fee Due:             $ 1,938.33

__________________________________________
Offering Note(s)

(1) The offering reflects the number of shares of common stock that the selling shareholders may offer for resale from time to time pursuant to this registration statement. Pursuant to Rule 416 under the Securities Act of 1933, as amended, or the Securities Act, this registration statement also covers any additional number of shares of common stock issuable upon stock splits, stock dividends, dividends or other distribution, recapitalization or similar events with respect to the shares of common stock being registered pursuant to this registration statement.

The aggregate offering price is calculated in accordance with Rule 457(c) under the Securities Act of 1933 based on a per share price of $3.93, the average of the high and low reported sales prices of the registrant’s common stock on the OTC Markets OTCID on July 24, 2026.