S-8 S-8 EX-FILING FEES 0001531031 Esquire Financial Holdings, Inc. N/A Fees to be Paid Fees to be Paid Fees to be Paid Fees to be Paid Fees to be Paid Fees to be Paid Fees to be Paid Fees to be Paid Fees to be Paid Fees to be Paid Fees to be Paid Fees to be Paid 0001531031 2026-08-03 2026-08-03 0001531031 1 2026-08-03 2026-08-03 0001531031 2 2026-08-03 2026-08-03 0001531031 3 2026-08-03 2026-08-03 0001531031 4 2026-08-03 2026-08-03 0001531031 5 2026-08-03 2026-08-03 0001531031 6 2026-08-03 2026-08-03 0001531031 7 2026-08-03 2026-08-03 0001531031 8 2026-08-03 2026-08-03 0001531031 9 2026-08-03 2026-08-03 0001531031 10 2026-08-03 2026-08-03 0001531031 11 2026-08-03 2026-08-03 0001531031 12 2026-08-03 2026-08-03 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

Esquire Financial Holdings, 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, $0.01 par value per share Other 218,052 $ 124.58 $ 27,164,918.16 0.0001381 $ 3,751.48
2 Equity Common stock, $0.01 par value per share Other 20,678 $ 111.14 $ 2,298,152.92 0.0001381 $ 317.37
3 Equity Common stock, $0.01 par value per share Other 21,731 $ 80.87 $ 1,757,385.97 0.0001381 $ 242.70
4 Equity Common stock, $0.01 par value per share Other 22,006 $ 70.77 $ 1,557,364.62 0.0001381 $ 215.07
5 Equity Common stock, $0.01 par value per share Other 19,818 $ 62.34 $ 1,235,454.12 0.0001381 $ 170.62
6 Equity Common stock, $0.01 par value per share Other 20,059 $ 52.23 $ 1,047,681.57 0.0001381 $ 144.68
7 Equity Common stock, $0.01 par value per share Other 19,591 $ 42.97 $ 841,825.27 0.0001381 $ 116.26
8 Equity Common stock, $0.01 par value per share Other 17,615 $ 35.39 $ 623,394.85 0.0001381 $ 86.09
9 Equity Common stock, $0.01 par value per share Other 19,070 $ 36.73 $ 700,441.10 0.0001381 $ 96.73
10 Equity Common stock, $0.01 par value per share Other 24,471 $ 29.66 $ 725,809.86 0.0001381 $ 100.23
11 Equity Common stock, $0.01 par value per share Other 27,511 $ 22.41 $ 616,521.51 0.0001381 $ 85.14
12 Equity Common stock, $0.01 par value per share Other 31,734 $ 19.57 $ 621,034.38 0.0001381 $ 85.76

Total Offering Amounts:

$ 39,189,984.33

$ 5,412.13

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 5,412.13

Offering Note

1

Together with an indeterminate number of additional shares that may be necessary to adjust the number of shares reserved for issuance pursuant to the Signature Bancorporation, Inc. Amended and Restated Stock Incentive Plan (the "Equity Plan") as a result of a stock split, stock dividend or similar adjustment of the outstanding common stock of Esquire Financial Holdings, Inc. (the "Company") pursuant to 17 C.F.R. Section 230.416(a). The proposed maximum aggregate offering price per share was estimated solely for the purpose of calculating the registration fee in accordance with Rules 457(c) and (h) under the Securities Act, based on the average of the high and low prices of the Company's common stock as reported on the Nasdaq Capital Market on July 28, 2026.

2

Together with an indeterminate number of additional shares that may be necessary to adjust the number of shares reserved for issuance pursuant to the Equity Plan as a result of a stock split, stock dividend or similar adjustment of the outstanding common stock of the Company pursuant to 17 C.F.R. Section 230.416(a). The proposed maximum aggregate offering price per share represents the option exercise price on the date of grant in accordance with Rule 457(h)(1) as adjusted by the application of the exchange ratio of 2.671 (the "Exchange Ratio") as contemplated in the Agreement and Plan of Merger by and among Esquire Financial Holdings, Inc., Signature Bancorporation, Inc. and Esquire Merger Sub, Inc. (the "Merger Agreement") and is used to calculate the registration fee. The amount to be registered represents the shares of common stock currently reserved for issuance for options that were granted on May 26, 2026, but remain unexercised, as adjusted by the Exchange Ratio.

3

Together with an indeterminate number of additional shares that may be necessary to adjust the number of shares reserved for issuance pursuant to the Equity Plan as a result of a stock split, stock dividend or similar adjustment of the outstanding common stock of the Company pursuant to 17 C.F.R. Section 230.416(a). The proposed maximum aggregate offering price per share represents the option exercise price on the date of grant in accordance with Rule 457(h)(1) as adjusted by the application of Exchange Ratio as contemplated in the Merger Agreement and is used to calculate the registration fee. The amount to be registered represents the shares of common stock currently reserved for issuance for options that were granted on July 1, 2025, but remain unexercised, as adjusted by the Exchange Ratio.

4

Together with an indeterminate number of additional shares that may be necessary to adjust the number of shares reserved for issuance pursuant to the Equity Plan as a result of a stock split, stock dividend or similar adjustment of the outstanding common stock of the Company pursuant to 17 C.F.R. Section 230.416(a). The proposed maximum aggregate offering price per share represents the option exercise price on the date of grant in accordance with Rule 457(h)(1) as adjusted by the application of Exchange Ratio as contemplated in the Merger Agreement and is used to calculate the registration fee. The amount to be registered represents the shares of common stock currently reserved for issuance for options that were granted on July 1, 2024, but remain unexercised, as adjusted by the Exchange Ratio.

5

Together with an indeterminate number of additional shares that may be necessary to adjust the number of shares reserved for issuance pursuant to the Equity Plan as a result of a stock split, stock dividend or similar adjustment of the outstanding common stock of the Company pursuant to 17 C.F.R. Section 230.416(a). The proposed maximum aggregate offering price per share represents the option exercise price on the date of grant in accordance with Rule 457(h)(1) as adjusted by the application of Exchange Ratio as contemplated in the Merger Agreement and is used to calculate the registration fee. The amount to be registered represents the shares of common stock currently reserved for issuance for options that were granted on July 1, 2023, but remain unexercised, as adjusted by the Exchange Ratio.

6

Together with an indeterminate number of additional shares that may be necessary to adjust the number of shares reserved for issuance pursuant to the Equity Plan as a result of a stock split, stock dividend or similar adjustment of the outstanding common stock of the Company pursuant to 17 C.F.R. Section 230.416(a). The proposed maximum aggregate offering price per share represents the option exercise price on the date of grant in accordance with Rule 457(h)(1) as adjusted by the application of Exchange Ratio as contemplated in the Merger Agreement and is used to calculate the registration fee. The amount to be registered represents the shares of common stock currently reserved for issuance for options that were granted on July 1, 2022, but remain unexercised, as adjusted by the Exchange Ratio.

7

Together with an indeterminate number of additional shares that may be necessary to adjust the number of shares reserved for issuance pursuant to the Equity Plan as a result of a stock split, stock dividend or similar adjustment of the outstanding common stock of the Company pursuant to 17 C.F.R. Section 230.416(a). The proposed maximum aggregate offering price per share represents the option exercise price on the date of grant in accordance with Rule 457(h)(1) as adjusted by the application of Exchange Ratio as contemplated in the Merger Agreement and is used to calculate the registration fee. The amount to be registered represents the shares of common stock currently reserved for issuance for options that were granted on July 1, 2021, but remain unexercised, as adjusted by the Exchange Ratio.

8

Together with an indeterminate number of additional shares that may be necessary to adjust the number of shares reserved for issuance pursuant to the Equity Plan as a result of a stock split, stock dividend or similar adjustment of the outstanding common stock of the Company pursuant to 17 C.F.R. Section 230.416(a). The proposed maximum aggregate offering price per share represents the option exercise price on the date of grant in accordance with Rule 457(h)(1) as adjusted by the application of Exchange Ratio as contemplated in the Merger Agreement and is used to calculate the registration fee. The amount to be registered represents the shares of common stock currently reserved for issuance for options that were granted on October 1, 2020, but remain unexercised, as adjusted by the Exchange Ratio.

9

Together with an indeterminate number of additional shares that may be necessary to adjust the number of shares reserved for issuance pursuant to the Equity Plan as a result of a stock split, stock dividend or similar adjustment of the outstanding common stock of the Company pursuant to 17 C.F.R. Section 230.416(a). The proposed maximum aggregate offering price per share represents the option exercise price on the date of grant in accordance with Rule 457(h)(1) as adjusted by the application of Exchange Ratio as contemplated in the Merger Agreement and is used to calculate the registration fee. The amount to be registered represents the shares of common stock currently reserved for issuance for options that were granted on October 1, 2019, but remain unexercised, as adjusted by the Exchange Ratio.

10

Together with an indeterminate number of additional shares that may be necessary to adjust the number of shares reserved for issuance pursuant to the Equity Plan as a result of a stock split, stock dividend or similar adjustment of the outstanding common stock of the Company pursuant to 17 C.F.R. Section 230.416(a). The proposed maximum aggregate offering price per share represents the option exercise price on the date of grant in accordance with Rule 457(h)(1) as adjusted by the application of Exchange Ratio as contemplated in the Merger Agreement and is used to calculate the registration fee. The amount to be registered represents the shares of common stock currently reserved for issuance for options that were granted on July 1, 2018, but remain unexercised, as adjusted by the Exchange Ratio.

11

Together with an indeterminate number of additional shares that may be necessary to adjust the number of shares reserved for issuance pursuant to the Equity Plan as a result of a stock split, stock dividend or similar adjustment of the outstanding common stock of the Company pursuant to 17 C.F.R. Section 230.416(a). The proposed maximum aggregate offering price per share represents the option exercise price on the date of grant in accordance with Rule 457(h)(1) as adjusted by the application of Exchange Ratio as contemplated in the Merger Agreement and is used to calculate the registration fee. The amount to be registered represents the shares of common stock currently reserved for issuance for options that were granted on August 1, 2017, but remain unexercised, as adjusted by the Exchange Ratio.

12

Together with an indeterminate number of additional shares that may be necessary to adjust the number of shares reserved for issuance pursuant to the Equity Plan as a result of a stock split, stock dividend or similar adjustment of the outstanding common stock of the Company pursuant to 17 C.F.R. Section 230.416(a). The proposed maximum aggregate offering price per share represents the option exercise price on the date of grant in accordance with Rule 457(h)(1) as adjusted by the application of Exchange Ratio as contemplated in the Merger Agreement and is used to calculate the registration fee. The amount to be registered represents the shares of common stock currently reserved for issuance for options that were granted on October 1, 2016, but remain unexercised, as adjusted by the Exchange Ratio.
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