Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

Inhibikase Therapeutics, 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

 

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   Equity   Common Stock, par value $0.001 per share   Rule 457(o)   (1)   (2)   (2)              
                         
    Equity  

Preferred Stock, par value

$0.001 per share

  Rule 457(o)   (1)   (2)   (2)              
                         
    Debt   Debt Securities   Rule 457(o)   (1)   (2)   (2)              
                         
    Other   Warrants   Rule 457(o)   (1)   (2)   (2)              
                         
    Other   Units   Rule 457(o)   (1)   (2)   (2)              
                         
   

Unallocated

(Universal)

Shelf

    Rule 457(o)   (1)   (2)   $300,000,000   $0.0001531   $45,930.00(3)          
 
Carry Forward Securities
                         
Carry Forward Securities                        
                   
    Total Offering Amounts      $300,000,000     $45,930.00          
                   
    Total Fees Previously Paid                   
                   
    Total Fee Offsets          $8,393.16(4)          
                   
    Net Fee Due                $37,536.84                

 

(1)

Includes an indeterminate number of securities at indeterminate prices that may be issued from time to time in primary offerings or upon exercise, conversion or exchange of any securities registered hereunder that provide for exercise, conversion or exchange. In addition, pursuant to Rule 416 under the Securities Act of 1933, as amended, or the Securities Act, the securities registered hereunder include such indeterminate number of securities as may be issuable with respect to the securities being registered hereunder as a result of share splits, share dividends or similar transactions.

(2)

The proposed maximum aggregate offering price per class of security 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 Instruction 2.A.ii.b. of the Instructions to the Calculation of Filing Fee Tables and Related Disclosure of Form S-3. The aggregate maximum offering price of all securities issued pursuant to this registration statement will not exceed $300,000,000.

(3)

The registration fee has been calculated pursuant to Rule 457(o) under the Securities Act.

(4)

On February 4, 2022, the registrant filed a registration statement on Form S-3 (File No. 333-262551) registering up to $100,000,000 of the registrant’s common stock, preferred stock, debt securities, warrants, rights and units (the “Prior Registration Statement”). In connection with the filing of the Prior Registration Statement, the Registrant owed and paid a total fee of $9,270.00 based on the fee rate then in effect. The offering of the unsold securities registered under the Prior Registration Statement terminated on February 4, 2025 upon the expiration of the Prior Registration Statement. At the time of the termination of the offering under the Prior Registration Statement, there remained unsold $90,541,091.97 of securities registered under the Prior Registration Statement, for which the Registrant previously paid a registration fee of $8,393.16 based on the fee rate in effect at the time of the initial filing of the Prior Registration Statement. Pursuant to Rule 457(p) under the Securities Act, the registrant is offsetting $8,393.16 of the filing fees associated with the filing of this registration statement with the fees previously paid to register the unsold securities under the Prior Registration Statement.


Table 2: Fee Offset Claims and Source

 

                       
    

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

 
Rule 457(p)
                       

Fee

Offset

Claims

  Inhibikase Therapeutics, Inc.   S-3   333-262551    February 4,  2022     $8,393.16   

Unallocated 

(Universal)

Shelf

 

Unallocated 

(Universal)

Shelf

  (1)   $90,541,091.97   
                       

Fee

Offset

Sources

  Inhibikase Therapeutics, Inc.   S-3   333-262551       February 4,  2022                   $8,393.16 

 

(1)

See Notes (1) and (4) under Table 1 above.