Exhibit 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

Seelos 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(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, underlying warrants

Rule 457(c)

924,414

$1.02(2)

$942,902.28

0.0001476

$139.17

___

___

___

___

Total Offering Amounts

$942,902.28

$139.17

Total Fees Previously Paid

___

Total Fee Offsets

___

Net Fee Due

$139.17

(1)          Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement also covers any additional securities that may be offered, issued or become issuable in connection with any stock split, stock dividend or similar transaction or pursuant to anti-dilution provisions of any of the securities.

(3)          Estimated solely for the purpose of calculation of the registration fee pursuant to Rule 457(c) under the Securities Act based on a per share price of $1.02, the average of the high and low reported sales prices of the registrant’s common stock on the Nasdaq Capital Market on June 11, 2024, a date within five business days prior to the filing of this registration statement.