Exhibit 107

Calculation of Filing Fee Table 

Form S-8

(Form Type)

PodcastOne, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

Security Type	Security Class Title	Fee Calculation Rule (1)	Amount Registered (2)		Proposed Maximum  Offering Price  Per Unit (1)		Maximum  Aggregate Offering  Price (1)		Fee Rate		Amount of  Registration Fee
Equity	Common Stock, $0.00001 par value per share	Other		2,000,000	$	1.70	$	3,400,000		0.00014760	$	501.84
Total Offering Amounts						—	$	3,400,000		—	$	501.84
Total Fee Offsets						—		—		—		—
Net Fees Due						—		—		—	$	501.84

(1) Calculated solely for purposes of this offering under Rules 457(c) and 457(h) of the Securities Act of 1933, as amended (the “Securities Act”), on the basis of the average of the high and low prices per share of Registrant’s Common Stock on December 27, 2023 as reported by The Nasdaq Stock Market.

(2) Covers 2,000,000 shares of the Registrant’s common stock, $0.00001 par value per share (“Common Stock”), issuable under the Registrant’s 2022 Equity Incentive Plan (the “Plan”). Pursuant to Rule 416 promulgated under the Securities Act, this registration statement shall also be deemed to cover any additional shares of Common Stock that may from time to time be offered or issued under the Plan to prevent dilution resulting from stock splits, stock dividends or similar transactions that increases the number of outstanding shares of Common Stock.