EX-FILING FEES 4 d809297dexfilingfees.htm EX-FILING FEES EX-FILING FEES

Exhibit 107

CALCULATION OF REGISTRATION FEE

Form S-8

(Form Type)

Aura Biosciences, Inc.

(Exact name of registrant as specified in its charter)

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, $0.00001 par value per share, 2021 Stock Option and Incentive Plan    Rule 457(c) and Rule 457(h)    2,467,539 (2)     $7.95 (3)     $ 19,616,938.23     $0.00014760     $2,895.46 
               
Equity    Common Stock, $0.00001 par value per share, 2021 Employee Stock Purchase Plan    Rule 457(c) and Rule 457(h)    335,217 (4)     $6.76 (5)     $2,265,228.88     $0.00014760     $334.35 
         
Total Offering Amounts       $21,882,167.11       $3,229.81 
         
Total Fees Previously Paid            
         
Total Fee Offsets            
         
Net Fee Due                   $3,229.81 

 

(1)

Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of the Registrant’s common stock, $0.00001 par value per share (the “Common Stock”), which become issuable under the under the 2021 Stock Option and Incentive Plan (the “2021 Plan”) and the 2021 Employee Stock Purchase Plan (the “2021 ESPP”) by reason of any stock dividend, stock split, recapitalization or any other similar transaction effected without the receipt of consideration which results in an increase in the number of the Registrant’s outstanding shares of Common Stock.

(2)

Represents an automatic increase to the number of shares available for issuance under the 2021 Plan of 2,467,539 effective as of January 1, 2024. Shares available for issuance under the 2021 Plan were previously registered on registration statements on Form S-8 (File No. 333-260589, File No. 333-263801 and File No. 333-270571) filed with the Securities and Exchange Commission on October 29, 2021, March 23, 2022 and March 15, 2023, respectively.

(3)

The price of $7.95 per share, which is the average of the high and low sale prices of the common stock on the Nasdaq Global Market on March 20, 2024, is set forth solely for purposes of calculating the registration fee pursuant to Rules 457(c) and (h) of the Securities Act.

(4)

Represents an automatic increase to the number of shares available for issuance under the 2021 ESPP of 335,217 effective as of January 1, 2024. Shares available for issuance under the 2021 ESPP were previously registered on registration statements on Form S-8 (File No. 333-260589, File No. 333-263801 and File No. 333-270571) filed with the Securities and Exchange Commission on October 29, 2021, March 23, 2022 and March 15, 2023, respectively.

(5)

The price of $6.76 per share, which is based on 85% of $7.95, the average of the high and low sale prices of the common stock on the Nasdaq Global Market on March 20, 2024, is set forth solely for purposes of calculating the registration fee pursuant to Rules 457(c) and (h) of the Securities Act. Pursuant to the 2021 ESPP, the purchase price of the shares of common stock reserved for issuance thereunder will be 85% of the fair market value of a share of common stock on the first business day of the offering period or on the last business day of the offering period, whichever is less.