Exhibit 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

cbdMD, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

Security Type

Security Class Title

Fee Caluclation or Carry Forward Rule

Amount Registered (1)

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

5,138,890

$

0.70 (2)

$

3,597,220.90

$

$147.60 per 1,000,000

$

530.95

Fees

Previously

Paid

Carry Forward Securities

Carry

Forward

Securities

Total Offering Amounts

$

$

-

Total Fees Previously Paid

$

-

Total Fee Offsets

$

-

Net Fee Due

$

-

(1) Also includes such indeterminate number of additional shares of common stock issuable by reason of any stock dividend, stock split, recapitalization or other similar transaction, including, but not limited to, as a result of the anti-dilution provisions contained in the securities.

(2) Pursuant to Rule 457(c) under the Securities Act of 1933, and solely for the purpose of calculating the registration fee, the proposed maximum offering price is estimated to be $0.70, which is the average of the high and low sale prices of the shares of common stock as of February 13, 2024.