S-3 S-3ASR EX-FILING FEES 0001691082 LB PHARMACEUTICALS INC N/A Y N 0001691082 2026-10-01 2026-10-01 0001691082 1 2026-10-01 2026-10-01 0001691082 2 2026-10-01 2026-10-01 0001691082 3 2026-10-01 2026-10-01 0001691082 4 2026-10-01 2026-10-01 0001691082 5 2026-10-01 2026-10-01 0001691082 6 2026-10-01 2026-10-01 0001691082 7 2026-10-01 2026-10-01 0001691082 1 2026-10-01 2026-10-01 0001691082 2 2026-10-01 2026-10-01 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-3

LB PHARMACEUTICALS INC

Table 1: Newly Registered and Carry Forward Securities ☐Not Applicable

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

Carry Forward Form Type

Carry Forward File Number

Carry Forward Initial Effective Date

Filing Fee Previously Paid in Connection with Unsold Securities to be Carried Forward

Newly Registered Securities
Fees to be Paid 1 Equity Common Stock, $0.0001 par value per share 457(r) 0.000087
Fees to be Paid 2 Equity Preferred Stock, $0.0001 par value per share 457(r) 0.000087
Fees to be Paid 3 Debt Debt Securities 457(r) 0.000087
Fees to be Paid 4 Other Warrants 457(r) 0.000087
Fees to be Paid 5 Other Units 457(r) 0.000087
Fees to be Paid 6 Equity Common Stock, $0.0001 par value per share 457(o) $ 200,000,000.00 0.000087 $ 17,400.00
Fees to be Paid 7 Equity Common Stock, $0.0001 par value per share Other 8,489,673 $ 37.37 $ 317,259,080.01 0.000087 $ 27,601.54
Fees Previously Paid
Carry Forward Securities
Carry Forward Securities

Total Offering Amounts:

$ 517,259,080.01

$ 45,001.54

Total Fees Previously Paid:

$ 0.00

Total Fee Offsets:

$ 13,643.94

Net Fee Due:

$ 31,357.60

Offering Note

1

(1) There are being registered hereunder such indeterminate number of shares of common stock, such indeterminate number of shares of preferred stock, such indeterminate principal amount of debt securities and such indeterminate number of warrants to purchase common stock, preferred stock or debt securities and units consisting of some or all of the foregoing securities, as may be sold from time to time by the Registrant. The securities registered hereunder also include such indeterminate number of shares of common stock, preferred stock and amount of debt securities as may be issued upon conversion of or exchange for debt securities that provide for conversion or exchange, upon exercise of warrants or pursuant to the antidilution provisions of any such securities. (2) Pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), the shares being registered hereunder include such indeterminate number of shares of common stock and preferred stock as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends or similar transactions. (3) The proposed maximum offering price per unit and maximum aggregate offering prices per class of securities will be determined from time to time by the registrant in connection with the issuance by the registrant of the securities registered hereunder and is not specified as to each class of security pursuant to General Instruction I.D. and Instruction 2.A.iii.c. to the Calculation of Filing Fee Tables and Related Disclosure under Item 16(b) of Form S-3 under the Securities Act. Separate consideration may or may not be received for securities that are issuable on exercise, conversion or exchange of other securities. (4) The registrant is relying on Rule 456(b) and Rule 457(r) under the Securities Act to defer payment of all of the registration fee other than as set forth herein. In connection with the securities offered hereby for any subsequent registration fees, the registrant will pay "pay-as-you-go registration fees" in accordance with Rule 456(b). The registrant will calculate the registration fee applicable to an offer of securities pursuant to this Registration Statement based on the fee rate in effect on the date of such fee payment.

2

See Note 1.

3

See Note 1.

4

See Note 1.

5

See Note 1.

6

The registration fee is calculated in accordance with Rule 457(o) under the Securities Act based on the proposed maximum aggregate offering price for the shares of common stock that may be issued and sold from time to time under the sales agreement prospectus contained in this registration statement.

7

(1) Pursuant to Rule 416 under the Securities Act, the shares being registered hereunder include such indeterminate number of shares of common stock as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends or similar transactions. (2) The amount registered consists of (i) 6,357,053 shares of common stock and (ii) 2,132,620 shares of common stock issuable upon the exercise of pre-funded warrants held by certain selling stockholders pursuant to the prospectus contained herein. (3) Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) under the Securities Act. The price per share and aggregate offering price are based on the average of the high and low prices of the registrant's common stock as reported on the Nasdaq Global Select Market on September 28, 2026, a date within five business days prior to the filing of 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
Rules 457(b) and 0-11(a)(2)
Fee Offset Claims
Fee Offset Sources
Rule 457(p)
Fee Offset Claims 1 LB Pharmaceuticals Inc S-1 333-294900 04/06/2026 $ 13,643.94 Equity Common Stock, $0.0001 par value per share 4,196,600 $ 156,826,942.00
Fee Offset Sources 2 LB Pharmaceuticals Inc S-1 333-294900 04/06/2026 $ 13,643.94

Rule 457(p) Statement of Withdrawal, Termination, or Completion:

1

The registrant previously filed a registration statement on Form S-1 (Registration No. 333-294900), initially filed on April 6, 2026 and initially declared effective by the Securities and Exchange Commission on April 14, 2026 (the "Prior Registration Statement"), which registered the resale of up to 4,778,491 shares of common stock (the "Resale Shares") for a proposed maximum aggregate offering price of $112,485,678.14. A fee of $15,534.27 was previously paid in connection with the registration of the Resale Shares. 4,196,600 of the Resale Shares (the "Unsold Securities") registered for resale under the Prior Registration Statement were not sold. Pursuant to Rule 457(p), a remaining fee amount of $13,643.94, representing the portion of the registration fee previously paid with respect to the Unsold Securities, is being used to offset the fee due in connection with the filing of this Registration Statement. The offering of the Unsold Securities under the Prior Registration Statement will be deemed terminated as of the time of the filing of this Registration Statement.

Offset Note

2

The registrant previously filed a registration statement on Form S-1 (Registration No. 333-294900), initially filed on April 6, 2026 and initially declared effective by the Securities and Exchange Commission on April 14, 2026 (the "Prior Registration Statement"), which registered the resale of up to 4,778,491 shares of common stock (the "Resale Shares") for a proposed maximum aggregate offering price of $112,485,678.14. A fee of $15,534.27 was previously paid in connection with the registration of the Resale Shares. 4,196,600 of the Resale Shares (the "Unsold Securities") registered for resale under the Prior Registration Statement were not sold. Pursuant to Rule 457(p), a remaining fee amount of $13,643.94, representing the portion of the registration fee previously paid with respect to the Unsold Securities, is being used to offset the fee due in connection with the filing of this Registration Statement. The offering of the Unsold Securities under the Prior Registration Statement will be deemed terminated as of the time of the filing of this Registration Statement.
Table 3: Combined Prospectuses ☑Not Applicable

Security Type

Security Class Title

Amount of Securities Previously Registered

Maximum Aggregate Offering Price of Securities Previously Registered

Form Type

File Number

Initial Effective Date