Exhibit 107

Calculation of Filing Fee Tables

S-3

(Form Type)

SeaStar Medical Holding Corporation

(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

Proposed Maximum Offering Price Per Unit (1)

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 $0.0001 per share

457(c)

8,246,971 (1)

$0.5665 (2)

$4,671,909.07 (2)

0.00014760

$689.58

―

―

―

―

Total Offering Amounts

–

$689.58

Total Fees Previously Paid

–

–

—

Total Fee Offsets

–

–

—

Net Fee Due

–

–

$689.58

(1)

Shares of Common Stock will be offered for resale by the Selling Securityholder pursuant to the prospectus contained in the registration statement to which this exhibit is attached.  The registration statement registers the resale of an aggregate of 8,246,971 shares of the registrant’s Common Stock. Pursuant to Rule 416 under the Securities Act of 1933, as amended, or the Securities Act, the shares of Common Stock being registered hereunder include an indeterminable number of additional shares of Common Stock that may be issuable as a result of stock splits, stock dividends or similar transactions.

(2)

Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(c) of the Securities and Exchange Act of 1933, as amended (the “Securities Act”), on the basis of the high and low prices for a share of the registrant’s Common Stock reported on January 17, 2024, which date is a date within five business days prior to the filing of this registration statement.