S-8 EX-FILING FEES 0001514183 Fees to be Paid N/A 0001514183 1 2026-07-24 2026-07-24 0001514183 2026-07-24 2026-07-24 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-8

Silo Pharma, 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, $0.0001 par value   (1)   Other   137,728   $ 4.3725   $ 602,215.68   0.0001381   $ 83.11
                                       
Total Offering Amounts:   $ 602,215.68         83.11
Total Fee Offsets:               0.00
Net Fee Due:             $ 83.11

 

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Offering Note(s)

(1) Estimated solely for purposes of calculating the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act of 1933, as amended (the “Securities Act”), by averaging the high and low sales prices of Silo Pharma, Inc.’s (the “Registrant’s”) common stock, par value $0.0001 per share (“Common Stock”), as reported on The Nasdaq Capital Market on July 28, 2026, which date is within five business days prior to the filing of this Registration Statement.

Pursuant to Rule 416(a) under the Securities Act, this Registration Statement shall also cover an indeterminate number of additional shares of Common Stock of the Registrant which become issuable under the Registrant’s Amended and Restated 2020 Omnibus Equity Incentive Plan (as amended, the “2020 Plan”) by reason of any stock dividend, stock split, recapitalization or other similar transaction that increases the number of outstanding shares of Common Stock. In addition, pursuant to Rule 416(c) under the Securities Act, this Registration Statement shall also cover an indeterminate amount of interests to be offered or sold pursuant to the employee benefit plans described herein.

Represents 137,728 shares of Common Stock available for issuance under the 2020 Plan. On December 4, 2023, at the Registrant’s 2024 annual meeting of shareholders, the shareholders of the Registrant approved the Silo Pharma Amended and Restated 2020 Omnibus Equity Incentive Plan (the Amended 2020 Plan”) On October 24, 2025, at the Registrant’s 2025 annual meeting of shareholders, the shareholders of the Registrant approved a First Amendment to the Amended 2020 Plan to increase the number of shares reserved under the Amended 2020 Plan to 93,334 shares (reverse split adjusted) and to approve a 5% evergreen increase provision. On January 1, 2026, the amount of shares reserved under the Amended 2020 Plan increased to 137,728 shares (reverse split adjusted) in connection with the “evergreen” provision in the 2020 Plan.