S-3 EX-FILING FEES 0001787740 true false N/A 0001787740 1 2026-09-03 2026-09-03 0001787740 2 2026-09-03 2026-09-03 0001787740 3 2026-09-03 2026-09-03 0001787740 4 2026-09-03 2026-09-03 0001787740 5 2026-09-03 2026-09-03 0001787740 6 2026-09-03 2026-09-03 0001787740 7 2026-09-03 2026-09-03 0001787740 1 2026-09-03 2026-09-03 0001787740 2 2026-09-03 2026-09-03 0001787740 2026-09-03 2026-09-03 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-3

Valion Bio, 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       457(o)       $     $     0.0000870   $  
Fees to be Paid   Equity   Preferred Stock, $0.0001 par value per share       457(o)                   0.0000870      
Fees to be Paid   Debt   Debt Securities       457(o)                   0.0000870      
Fees to be Paid   Other   Warrants       457(o)                   0.0000870      
Fees to be Paid   Other   Subscription Rights       457(o)                   0.0000870      
Fees to be Paid   Other   Units       457(o)                   0.0000870      
Fees to be Paid   Unallocated (Universal) Shelf       (1)   457(o)       $     $ 100,000,000.00   0.0000870   $ 8,700.00
                                           
Total Offering Amounts:   $ 100,000,000.00         8,700.00
Total Fees Previously Paid:               0.00
Total Fee Offsets:               8,700.00
Net Fee Due:             $ 0.00

__________________________________________
Offering Note(s)

(1) This registration statement (“Registration Statement”) covers the registration of such indeterminate number of (a) shares of common stock, (b) shares of preferred stock, (c) debt securities, (d) warrants to purchase shares of common stock, shares of preferred stock or debt securities of the registrant, (e) subscription rights to purchase shares of common stock, preferred stock or debt securities of the registrant and (f) units consisting of any of the aforementioned securities, as may be offered and sold from time to time by the registrant. In addition, 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 as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends or similar transactions.

The registration fee has been calculated in accordance with Rule 457(o) under the Securities Act. The aggregate maximum offering price of all securities issued by the registrant pursuant to this Registration Statement will not exceed $100,000,000. The proposed maximum per security and 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.

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)
Rule 457(p)
Fee Offset Claims   Valion Bio, Inc.    (1)   S-3   333-269494   02/01/2023       $ 8,700.00   Unallocated (Universal) Shelf   Unallocated (Universal) Shelf         $ 78,947,368.42   $  
Fee Offset Sources   Valion Bio, Inc.    (2)   S-3   333-269494       02/01/2023                               11,020.00
                                                         

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

(1) On February 1, 2023, the registrant filed a registration statement on Form S-3 (File No. 333-269494) with the SEC, which was declared effective on February 8, 2023 (the “2023 S-3”), that registered an aggregate of $100,000,000 of an indeterminate number of securities to be offered by the registrant from time to time, which has expired because more than three years have elapsed since the initial effective date of the 2023 S-3 and all offerings thereunder have been completed or terminated. Of the $100,000,000 of securities registered on the 2023 S-3, for which the registrant paid a filing fee of $11,020, $91,791,980 of the securities remain unsold, leaving $10,115.48 in previously paid fees available for future offset (calculated at the fee rate in effect on the filing date of the 2023 S-3). In accordance with Rule 457(p) under the Securities Act, the registrant is using $8,700 of the aforementioned unused filing fees previously paid by the registrant in connection with its filing of the 2023 S-3 to offset the remaining filing fee payable in connection with this Registration Statement, and as a result of such offset, the registrant will have $1,415.48 remaining in unused filing fees available to be applied to future filings of the registrant in connection with its filing of the 2023 S-3.

Offset Note(s):

(2) See Note 1 above.