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 issuable upon exercise of January 2023 warrant		457	(g)		266,667		$ 3.83	(2)	$	1,021,335		0.00014760	$	150.75
Fees to Be Paid	Equity	Common Stock issuable upon exercise of February 2024 Series B-1 warrant		457	(g)		735,296		$ 5.05	(2)	$	3,713,245		0.00014760	$	548.07
Fees to Be Paid	Equity	Common Stock issuable upon exercise of February 2024 Series B-2 warrant		457	(g)		735,296		$ 5.05	(2)	$	3,713,245		0.0001476	$	548.07
	Total Offering Amounts										$	8,447,825
	Total Fees Previously Paid											—		—		—
	Total Fee Offsets											—		—		—
	Net Fee Due														$	1,246.89

(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, par value $0.0001 per share (“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(g) of the Securities Act. The proposed maximum offering price per share are calculated based on the exercise price of the subject warrants.