Exhibit 107
Calculation of Filing Fee Table
Form S-8
(Form Type)
PRECISION OPTICS CORPORATION, INC.
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered Securities
| Security Type | Security Class Title |
Fee Calculation Rule |
Amount Registered(1) |
Proposed Maximum Offering Price Per Share |
Maximum Aggregate Offering Price |
Fee Rate |
Amount of Registration Fee |
|||||||||||||||||||
| Equity | Common stock, par value $0.01 per share | Other(2) | 300,000 | $4.53(2) | $1,359,000(2) |
$ 0.00015310 |
$208.06 | |||||||||||||||||||
| Total Offering Amounts | $1,359,000 | $208.06 | ||||||||||||||||||||||||
| Total Fee Offsets | $0.00 | |||||||||||||||||||||||||
| Net Fee Due | $208.06 | |||||||||||||||||||||||||
(1) Pursuant to Rule 416(a) under the Securities Act of 1933 (the “Securities Act”), this Registration Statement shall also cover any additional shares of the Registrant’s common stock that become issuable under the Precision Optics Corporation, Inc. 2022 Equity Incentive Plan, as amended, by reason of any stock dividend, stock split, recapitalization or any other similar transaction effected that results in an increase to the number of outstanding shares of the Registrant’s common stock.
(2) Estimated in accordance with Rule 457(c) and Rule 457(h) under the Securities Act, solely for the purpose of calculating the registration fee, based on the average of the $4.62 (high) and $4.43 (low) sales prices of the Registrant’s common stock as reported on The Nasdaq Capital Market on March 17, 2025, which date is within five business days prior to the date of filing of this Registration Statement.