Exhibit 107

 

Calculation of Filing Fee Tables

 

Form S-3

 

(Form Type)

 

Akoustis Technologies, 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  Debt Convertible into Equity  6.0% Convertible Senior Notes due 2027 (the “Notes”) (1)  457(a)  $44,000,000    100%  $44,000,000    0.0000927   $4,078.80                     
   Other  Subsidiary guarantee of the Notes (the “Guarantee”)  457(n)  $44,000,000(2)                                    
   Equity  Common Stock, par value $0.001 per share (“Common Stock”), issuable upon conversion of the Notes  457(i)   9,341,825(3)                                    
   Equity  Common Stock issuable as additional shares in respect of the Notes  457(c)   3,758,175(4)  $3.94(5)  $14,807,209.50    0.0000927   $1,372.63                     
Fees Previously Paid                                                
Carry Forward Securities
Carry Forward Securities                                             
   Total Offering Amounts        $58,807,209.5        $5,451.43                     
   Total Fees Previously Paid                                        
   Total Fee Offsets                                        
   Net Fees Due                  $5,451.43                     

 

(1) Represents the aggregate principal amount of the Notes that were issued by Akoustis Technologies, Inc. (the “Registrant”) on June 9, 2022 in a transaction exempt from the registration requirements of the Securities Act of 1933, as amended (the “Securities Act”).
(2) Equals the aggregate principal amount of Notes being registered.
(3) Pursuant to Rule 416 under the Securities Act, the Registrant is also registering such indeterminate number of shares of Common Stock as may be issued from time to time upon conversion of the Notes registered above as a result of the anti-dilution provisions thereof.
(4) Represents the aggregate number of shares of Common Stock that the Registrant may issue as payment of accrued interest on the Notes, as payment of accrued interest on the Notes, as make-whole payments made in connection with certain conversions or redemptions of the Notes or as payments made in connection with certain qualifying fundamental changes of the Registrant.
(5) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) under the Securities Act, based on the average high and low prices of the Common Stock as reported by the Nasdaq Stock Market LLC on September 6, 2022.