Exhibit 107

Calculation of Filing Fee Table

FORM S-1

(Form Type)

Brand Engagement Network Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

	Security Type	Security Class Title	Fee Calculation or Carry Forward Rule		Amount Registered			Proposed Maximum Offering Price Per Unit			Maximum Aggregate Offering Price(1)		Fee Rate		Amount of Registration Fee
Fees to be paid
Secondary Offering
	Equity	Common Stock		457(c)		5,940,000	(1)	$	3.67	(2)	$	21,799,800		0.0001476	$	3,218
	Total Offering Amounts										$	21,799,800			$	3,218
	Total Fees Previously Paid														$	—
	Total Fee Offsets														$	—
	Net Fee Due														$	3,218

(1)	Consists of (a) up to 1,980,000 shares of Common Stock held by the Selling Holders and (b) up to 3,960,000 shares of Common Stock underlying the Warrants, consisting of 1,980,000 shares of Common Stock underlying the One-Year Warrants and 1,980,000 shares of Common Stock underlying the Five-Year Warrants.
(2)	Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) under the Securities Act, based on the average of the high ($3.79) and low ($3.55) prices of the shares of Common Stock on The Nasdaq Capital Market on June 20, 2024 (such date being within five business days of the date that this registration statement was first filed with the SEC).