Exhibit 107

CALCULATION OF REGISTRATION FEE TABLE

Form S-3

(Form Type)

SRM Entertainment, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

																								Filing
																								Fee
																								Previously
																								Paid In
																								Connection
																								with
			Fee					Proposed														Carry		Unsold
			Calculation					Maximum			Maximum							Carry		Carry		Forward		Securities
			or Carry					Offering			Aggregate					Amount of		Forward		Forward		Initial		to be
	Security	Security	Forward		Amount			Price Per			Offering			Fee		Registration		Form		File		effective		Carried
	Type	Class Title	Rule		Registered			Share			Price			Rate		Fee		Type		Number		date		Forward
Newly Registered Securities
Fees to Be Paid	Equity	Common Stock, par value $0.0001 per share		457(o)		(2	)		(3	)		(3	)				0
	Equity	Preferred Stock, par value $0.0001 per share		457(o)		(2	)		(3	)		(3	)				0
	Other	Warrants		457(o)		(2	)		(3	)		(3	)				0
	Debt	Debt Securities		457(o)		(2	)		(3	)		(3	)				0
	Other	Rights		457(o)		(2	)		(3	)		(3	)				0
	Other	Units(1)		457(o)		(2	)		(3	)		(3	)				0
	Total	Unallocated (Universal) Shelf		457(o)		(2	)		(3	)	$	25,000,000			0.00014760	$	3,690
Fees previously Paid
Carry Forward Securities
Carry Forward Securities	—	—		—		—						—							—		—		—	—
	Total Offering Amounts															$	25,000,000
	Total Fees Previously Paid															$
	Total Fee Offsets																—
	Net Fees Due															$	3,690

(1) Consisting of some or all of the securities listed above, in any combination, including common stock, preferred stock, debt securities, warrants and subscription rights.

(2) The securities registered hereunder covers an indeterminate number of shares of common stock, shares of preferred stock, warrants, rights, and units that may be sold by the registrant from time to time, for a maximum aggregate offering price of all securities not to exceed $25,000,000. Any securities registered hereunder may be sold separately or as units with other securities registered hereunder. The securities registered also include an indeterminate amount and number of shares of common stock as may be issued upon exercise of warrants, conversion of preferred stock, conversion of debt securities, exercise of rights, or pursuant to the anti-dilution provisions of any such securities. The securities registered also include an indeterminate amount and number of shares of preferred stock as may be issued upon exercise of warrants or pursuant to the anti-dilution provisions of any such securities.

(3) The proposed maximum aggregate offering price per class of security will be determined from time to time by the registrant in connection with the issuance by the registrant of the securities registered hereunder and is not specified as to each class of security pursuant to General Instruction II.D. of Form S-3 under the Securities Act.

(4) Calculated pursuant to Rule 457(o) under the Securities Act.