Exhibit 107

Calculation of Filing Fee Tables

FORM S-3

(Form Type)

iSun, 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)(4)	Proposed Maximum Offering Price Per Unit(3)		Maximum Aggregate Offering Price(2)		Fee Rate		Amount of Registration Fee
Newly Registered Securities
Fees to Be Paid	Equity	Common Stock	457(c)	10,964,976	$	0.32	$	3,508,792		0.0001102	$	386.67
	Total Offering Amounts						$	3,508,792		0.0001102	$	386.67
	Total Fee Offsets											—
	Net Fee Due										$	386.67

(1)	In accordance with Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement shall be deemed to cover an indeterminate number of additional shares to be offered or issued from stock splits, stock dividends or similar transactions with respect to the shares being registered.
(2)	Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) under the Securities Act.
(3)	Estimated in accordance with Rule 457(c) under the Securities Act solely for the purpose of calculating the registration fee, based on the average of the high and low sales prices of shares of the Registrant’s Common Stock on September 6, 2023 on the Nasdaq Capital Market.
(4)	Represents a good faith estimate of the shares of Common Stock (i) underlying certain  Senior Secured Convertible Notes issued by the Registrant in a private placement, with such amount equal to the maximum number of shares issuable upon conversion of such Notes, assuming for purposes hereof that each such Note is convertible at $1.00 per share, which is the effective conversion price, without taking into account the limitations on the conversion of such Note (as provided for therein) and (ii) issuable upon exercise to two Warrants dated August 24, 2023. .