S-1/A EX-FILING FEES 0002002988 333-299024 true false N/A 0002002988 1 2026-10-04 2026-10-04 0002002988 1 2026-10-04 2026-10-04 0002002988 2 2026-10-04 2026-10-04 0002002988 2026-10-04 2026-10-04 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-1

Retension Pharmaceuticals, 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   Common Stock, $0.0001 par value per share   (1)   457(o)       $     $ 49,335,000.00   0.000087   $ 4,292.15
                                           
Total Offering Amounts:   $ 49,335,000.00         4,292.15
Total Fees Previously Paid:               0.00
Total Fee Offsets:               4,292.15
Net Fee Due:             $ 0.00

__________________________________________
Offering Note(s)

(1) Estimated solely for the purpose of computing the amount of the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”). This Registration Statement on Form S-1 as amended (File No. 333-299024) (the “Registration Statement”) covers shares of common stock, par value of $0.0001 per share, of Retension Pharmaceuticals, Inc. (the “Company” or “Registrant”) to be issued and sold by the Company pursuant to the Underwriting Agreement by and between the Company and the Underwriters named therein, including shares that may be sold pursuant to the Underwriters’ over-allotment option, if any. This amendment to the Registration Statement registers a maximum aggregate offering price of $49,335,000, which amount reflects a reduction from the maximum aggregate offering price of $57,500,000 registered on the initial Registration Statement, filed with the Securities and Exchange Commission (the “SEC”) on September 18, 2026.

The registration fee of $4,292.15, calculated in accordance with Rule 457(o), is based on a maximum aggregate offering price of $49,335,000 at a fee rate of 0.000087, which became effective as of October 1, 2026.

Pursuant to Rule 457(b) under the Securities Act, the Company is claiming a fee offset of $4,292.15 against the registration fee of $7,940.75 that was previously paid in connection with the initial Registration Statement filed with the SEC on September 18, 2026, which was calculated in accordance with Rule 457(o) based on a maximum aggregate offering price of $57,500,000 at a fee rate of 0.0001381. As a result, no additional registration fee is due in connection with the filing of this amendment to the Registration Statement.

Table 2: Fee Offset Claims and Sources

                                                         
Line Item Type   Registrant or Filer Name   Notes   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        (1)   S-1   333-299024   09/18/2026       $ 4,292.15   Equity   Common Stock         $     $  
Fee Offset Sources   Retension Pharmaceuticals, Inc.    (2)   S-1   333-299024       09/18/2026                               7,940.75
                                                         

__________________________________________
Explanation of the basis for claimed offset:

(1) Pursuant to Rule 457(b) under the Securities Act, the Company is claiming a fee offset of $4,292.15 against the registration fee of $7,940.75 previously paid in connection with the Registration Statement. The previously paid fee was calculated in accordance with Rule 457(o) based on a maximum aggregate offering price of $57,500,000 at a fee rate of 0.0001381. This amendment registers a maximum aggregate offering price of $49,335,000, resulting in a registration fee of $4,292.15 at the fee rate of 0.000087 effective October 1, 2026. The full amount of such fee is offset by the previously paid fee, and as a result no additional registration fee is due in connection with the filing of this amendment to the Registration Statement.
(2) Pursuant to Rule 457(b) under the Securities Act, the Company is claiming a fee offset of $4,292.15 against the registration fee of $7,940.75 previously paid in connection with the RegistrationStatement. The previously paid fee was calculated in accordance with Rule 457(o) based on a maximum aggregate offering price of $57,500,000 at a fee rate of 0.0001381. This amendmentregisters a maximum aggregate offering price of $49,335,000, resulting in a registration fee of $4,292.15 at the fee rate of 0.000087 effective October 1, 2026. The full amount of such fee is offset bythe previously paid fee, and as a result no additional registration fee is due in connection with the filing of this amendment to the Registration Statement.