0001372514S-3S-3EX-FILING FEESN/AN/Aiso4217:USDxbrli:pure00013725142026-04-062026-04-06000137251412026-04-062026-04-06000137251422026-04-062026-04-06000137251432026-04-062026-04-06000137251442026-04-062026-04-06

Exhibit FILING FEES 

 

Calculation of Filing Fee Tables

 

FORM S-3

…………..

(Form Type)

 

KIORA PHARMACEUTICALS, INC.

……………………………………………………..…

(Exact Name of Registrant as Specified in its Charter)

 

Table 1: Newly Registered and Carry Forward Securities

			Security Type			Security Class Title			Fee Calculation or Carry Forward Rule			Amount Registered			Proposed Maximum Offering Price Per Unit			Maximum Aggregate Offering Price (1)			Fee Rate			Amount of Registration Fee
Newly Registered Securities
Fees to Be Paid			Equity			Common Stock, par value $0.01 per share (2)			Rule 457(o)									$	1,115,032		$138.10 per $1,000,000			$	153.99
Fees to Be Paid			Equity			Pre-funded Warrants to purchase Common Stock (2)			Rule 457(o)									$	3,884,968		$138.10 per $1,000,000			$	536.51
Fees to Be Paid			Equity			Warrants to purchase Common Stock (2)			Rule 457(g)									$	—		(3)			$	—
Fees to Be Paid			Equity			Common Stock issuable upon exercise of Warrants (2)			Rule 457(o)									$	19,071,962		$138.10 per $1,000,000			$	2,633.84
			Total Offering Amounts															$	24,071,962					$	3,324.34
			Total Fee Offsets																					$	—
			Net Fee Due																					$	3,324.34

 

			(1)			Estimated solely for the purpose of calculating the amount of the registration fee in accordance with Rule 457(i) and Rule 457(o) under the Securities Act of 1933 (the "Securities Act").

			(2)			Pursuant to Rule 416 under the Securities Act, there are also being registered such indeterminate number of additional securities as may be issued to prevent dilution resulting from share splits, share dividends or similar transactions.

			(3)			No registration fee required pursuant to Rule 457(g).