Exhibit 107

Calculation of Filing Fee Table

S-1

(Form Type)

Vivos Therapeutics, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

	Security Type	Security Class Title	Fee Calculation Rule			Amount Registered(1)		Proposed Maximum Offering Price Per Unit			Maximum Aggregate Offering Price		Fee Rate		Amount of Registration Fee
Fees to Be Paid	Equity	common stock, par value $0.0001 per share		457	(c)		2,000,000	$	1.345	(2)	$	2,690,000		0.00011020	$	296.44
Fees to Be Paid	Equity	common stock, $0.0001 par value per share, issuable upon exercise of pre-funded warrant		457	(g)		4,666,667	$	1.345	(3)	$	6,276,667		0.00011020	$	691.69
Fees to Be Paid	Equity	common stock, $0.0001 par value per share, issuable upon exercise of warrant		457	(g)		6,666,667	$	1.345	(3)	$	8,966,667		0.00011020	$	988.13
	Total Offering Amounts										$	17,933,334			$	1,976.26
	Total Fees Previously Paid											—		—		—
	Total Fee Offsets											—		—		—
	Net Fee Due											—		—	$	1,976.26

(1)	Pursuant to Rule 416(a) of 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 (“Common Stock”) in connection with any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration that increases the number of outstanding shares of Common Stock.
(2)	Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(c) of the Securities Act. The proposed maximum offering price per share and the proposed maximum aggregate offering price with respect to the shares are calculated based on $1.345 per share, the average of the high and low prices of the Common Stock, as reported on the Nasdaq Capital Market on January 25, 2023.
(3)	Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(g) of the Securities Act. The proposed maximum offering price per share and the proposed maximum aggregate offering price with respect to the shares are calculated based on $1.345 per share, the average of the high and low prices of the Common Stock, as reported on the Nasdaq Capital Market on January 25, 2023.