S-3 EX-FILING FEES 0001830072 true false N/A 0001830072 1 2026-10-07 2026-10-07 0001830072 2 2026-10-07 2026-10-07 0001830072 3 2026-10-07 2026-10-07 0001830072 4 2026-10-07 2026-10-07 0001830072 5 2026-10-07 2026-10-07 0001830072 6 2026-10-07 2026-10-07 0001830072 7 2026-10-07 2026-10-07 0001830072 1 2026-10-07 2026-10-07 0001830072 2 2026-10-07 2026-10-07 0001830072 2026-10-07 2026-10-07 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-3

iPower 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, $0.001 par value per share   (1)   Other       $     $         $ 0.00
Fees to be Paid   Equity   Preferred Stock, $0.001 par value per share   (2)   Other                         0.00
Fees to be Paid   Debt   Preferred Stock, $0.001 par value per share   (3)   Other                         0.00
Fees to be Paid   Other   Warrants   (4)   Other                         0.00
Fees to be Paid   Other   Rights   (5)   Other                         0.00
Fees to be Paid   Other   Units   (6)   Other                         0.00
Fees to be Paid   Unallocated (Universal) Shelf       (7)   457(o)       $     $ 50,000,000.00   0.000087   $ 4,350.00
                                           
Total Offering Amounts:   $ 50,000,000.00         4,350.00
Total Fees Previously Paid:               0.00
Total Fee Offsets:               4,350.00
Net Fee Due:             $ 0.00

__________________________________________
Offering Note(s)

(1) See footnote 1.
(2) See footnote 1.
(3) See footnote 1.
(4) See footnote 1.
(5) See footnote 1.
(6) See footnote 1.
(7) The amount to be registered consists of up to $50,000,000 of an indeterminate amount of shares of common stock, shares of preferred stock, debt securities, warrants, rights, and/or units. There is also being registered hereunder such currently indeterminate number of (i) shares of common stock or other securities of the registrant as may be issued upon conversion of, or in exchange for, convertible or exchangeable preferences shares and/or debt securities registered hereby, or (ii) shares of common stock, shares of preferred stock, debt securities or units as may be issued upon exercise of warrants registered hereby, as the case may be. Any securities registered hereunder may be sold separately or as units with the other securities registered hereunder.

The proposed maximum aggregate offering price per unit 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 II.D. of Form S-3 under the Securities Act.

Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(o) of the Securities Act of 1933, as amended (the “Securities Act”). In no event will the aggregate offering price of all securities sold by the registrant from time to time pursuant to this registration statement exceed $50,000,000. No separate consideration will be received for (i) shares of common stock or other securities of the registrant that may be issued upon conversion of, or in exchange for, convertible or exchangeable shares of preferred stock and/or debt securities registered hereby, or (ii) shares of common stock, shares of preferred stock, debt securities or units that may be issued upon exercise of warrants registered hereby, as the case may be.

Represents the total of the fee offsets claimed pursuant to Rule 457(p) under the Securities Act for the portion of registration fee previously paid with respect to the unsold securities of the Registrant, as set forth in Table 2.

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   iPower Inc.    (1,2)   S-3   333-274665   09/25/2023       $ 4,350.00   Unallocated (Universal) Shelf   Unallocated (Universal) Shelf         $ 43,184,022.40   $  
Fee Offset Sources   iPower Inc.        S-3   333-274665       09/25/2023                               4,350.00
                                                         

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

(1) The Registrant previously paid an aggregate of $5,510 in filing fees in connection with the registration of an aggregate of $50,000,000 of securities of securities pursuant to the Registrant’s Registration Statement on Form S-3 filed on September 25, 2023, as amended on a pre-effective basis on September 28, 2023, and declared effective on September 29, 2023 (the “Previous Registration Statement”). The Registrant has issued an aggregate of $6,815,977.60 of securities under the Previous Registration Statement. Therefore, an aggregate of $4,758.87 of SEC filing fees remains unutilized and is attributable to $43,184,022.40 of unsold securities previously registered under the Previous Registration Statement and is available for future registration fees pursuant to Rule 457(p) under the Securities Act. Accordingly, no additional filing fee is due with respect to such unsold securities in connection with the filing of this Registration Statement. The Previous Registration Statement and the offering of the unsold securities registered under the Previous Registration Statement will be deemed terminated as of the effective date of this Registration Statement.

Offset Note(s):

(2) This amount is attributable to the aggregate amount of unsold securities that were previously registered under the Previous Registration Statement.